Closing of Individual P.O. Box Addresses Could Affect Your Clients Effective January 1, 2022, certain Post Office Boxes will be closed in Hartford, CT and San Francisco, CA. These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES during Calendar Year 2021. Form 1040-ES filing addresses for taxpayers living within the 50 states If you live in... Then use this address... Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 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 or 4563, or are a dual-status alien. *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570. Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA
