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Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES during Calendar Year 2015.

 


Form 1040-ES filing addresses for taxpayers living within the 50 states
 If you live in... Then use this address...
Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, Virginia Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
Florida, Louisiana, Mississippi, Texas Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
Alaska, Arizona, California,  Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming Internal Revenue Service
P.O. Box 510000
San Francisco, CA
94151-5100 
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska,  North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York,  Pennsylvania, Rhode Island, Vermont,    West Virginia Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-7007

 


Form 1040 filing addresses for taxpayers using an APO/FPO, who are non-residents,and other special circumstances

If you live in. . .

then use this address ...

A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien*

*If you live in American Samoa, Puerto Rico, Guam, U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA             

 

Form 1040-ES filing addresses for taxpayers 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
USA

A permanent resident of the U.S. Virgin Islands

Send estimated INCOME TAX vouchers and payments to:
V.I. Bureau of Internal Revenue
6115 Estate Smith Bay, Suite 225
St. Thomas, VI  00802

Send estimated SELF-EMPLOYMENT tax vouchers and payments to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

 


 

 

 

 

 

Page Last Reviewed or Updated: 05-Dec-2014