These Where to File addresses are for all INDIVIDUAL TAXPAYERS FILING THEIR OWN FORM 1040-ES during Calendar Year 2010.
Note: If you are a TAX PROFESSIONAL FILING YOUR CLIENT'S FORM 1040-ES, use Where to File Addresses for Tax Professionals Filing Form 1040-ES During Calendar Year 2010 .
Form 1040-ES filing addresses for individuals living within the 50 states
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If you live in ...
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then use this address ... |
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Florida, Georgia, North Carolina, South Carolina
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Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225 |
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Maine, Massachusetts, New Hampshire, New Jersey, New York,
Pennsylvania, Vermont
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Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007
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Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas
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Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300 |
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Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington
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Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100 |
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Arkansas, Connecticut, Delaware, District of Columbia, Maryland
Missouri, Ohio, Rhode Island, Virginia, West Virginia
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Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006 |
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Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin, Wyoming
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Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502 |
Form 1040-ES filing addresses for individuals using an APO/FPO, who are non-residents, dual status, who live in a US possession, and other exceptions
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If you are ...
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then use this address ...
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A U.S. citizen living in foreign country, files Form 2555 or 2555EZ, A U.S. resident alien or dual status taxpayer, filing Form 4563.
Using an APO FPO address
If you are a resident of:
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American Samoa
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Commonwealth of the Northern
Mariana Islands
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Guam (non-permanent)
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Puerto Rico (or if excluding income under Internal Revenue Code section 933)
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U.S. Virgin Islands (non-permanent)
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Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300 |
Form 1040-ES filing addresses for individuals who are permanent residents of Guam or the US Virgin Islands
| If you are... |
then ... |
| A permanent resident of Guam |
Send estimated INCOME TAX vouchers and payments to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Send estimated SELF-EMPLOYMENT tax vouchers and payments to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
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A permanent resident of the U.S. Virgin Islands
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Send estimated INCOME TAX vouchers and payments to:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802
Send estimated SELF-EMPLOYMENT tax vouchers and payments to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
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