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

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

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