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 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