NEWSLETTERS

IRS Changes Certain Mailing Addresses for Making Tax Payments

September 11, 2025

The IRS has recently updated the mailing addresses for certain tax payments, effective immediately. These changes may affect some of the payment vouchers and instructions we have already provided to you. Please review the information below to confirm that your payments are being directed to the correct location.

What Changed:

Taxpayers in specific states must now send payments with the following forms to new addresses:

• Form 1040-ES (Estimated Tax Payments for Individuals)
• Form 941 (Employer’s Quarterly Federal Tax Return)

Previously, payments for these forms were mailed to the IRS P.O. boxes in Cincinnati, Ohio. Going forward, the addresses depend on your state of residence:

Form 1040-ES (with payment)

Applies to taxpayers in: Alabama, Alaska, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Kansas, Louisiana, Michigan, Mississippi, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming:

Send to:

Form 1040-ES (with payment)

Applies to taxpayers in: Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maryland, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Virginia, West Virginia, Vermont, Wisconsin:

Send to:

Internal Revenue Service

P.O. Box 931100

Louisville, KY 40293-1100

What You Need to Do:

• If paying by mail, confirm that you are using the correct new address. You can double-check here: IRS Where to File Addresses.
• If you already received vouchers or payment instructions from us earlier this year, please note that the addresses printed on them may no longer be valid.
• Whenever possible, we recommend making payments electronically to minimize mailing delays and ensure timely posting. 

Additional Notes:

• The IRS has stated that any payments sent to the old addresses will be forwarded, and no late-filing or late-payment penalties should apply. If penalties are assessed in error, they can be removed once proof of timely payment is provided.
• Under President Trump’s Executive Order 14247, taxpayers will be required to make tax payments electronically beginning September 30, 2025. We are monitoring for official guidance and will update you as soon as details are released.
• For where to file your taxes for Form 941 you can confirm the address here.

If you have any questions about these changes or would like us to confirm the correct address for your payment, please reach out before mailing.

Gatto, Pope & Walwick, LLP
Certified Public Accountants