These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES during Calendar Year 2018.
| 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 |
| 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 |