IRS Mid-Year Mailing Address Change: What Taxpayers Need to Know

The IRS has announced a mid-year change to the mailing addresses for certain tax payments, including Form 1040-V (Payment Voucher) and Form 1040-ES (Estimated Tax for Individuals). This update is effective immediately and impacts taxpayers who mail payments rather than paying electronically.

What’s Changed

For years, many taxpayers mailed federal estimated tax payments to IRS lockboxes in Cincinnati, Ohio. The IRS has now consolidated and updated its processing centers. Depending on your state of residence, payments should now be sent to new addresses in Charlotte, NC; Louisville, KY; or Cincinnati, OH. While the IRS will forward mail sent to the old addressesforwarding could result in processing delays.

Bottom line: The addresses in Hartford, CT, and Cincinnati, OH are no longer valid. Payments are now sent to Charlotte, NC, or Louisville, KY, depending on the form and state. Additional details are below.

- 1040-V (balance due): Louisville, KY
- 1040-ES (quarterly estimates): Charlotte, NC or Louisville, KY(depends on state - for example: Pennsylvania → Charlotte, NC / New Jersey → Louisville, KY)
- 941 (employer quarterly): Louisville, KY

Full Details
Form 1040-V (Payment Voucher with Tax Return)
New address: P.O. Box 931000, Louisville, KY 40293-1000
Applies to: AK, AZ, CA, CO, HI, ID, KS, MI, MT, NE, NV, NM, OH, OR, ND, PA, SD, UT, WA, WY

Form 1040-ES (Quarterly Estimated Payments)
New address: P.O. Box 1300, Charlotte, NC 28201-1300
Applies to: AL, AK, AZ, CA, CO, FL, GA, HI, ID, KS, LA, MI, MS, MT, NE, NV, NM, NC, ND, OH, OR, PA, SC, SD, TN, TX, UT, WA, WY

Form 941 (Employer’s Quarterly Tax Return)
New address: P.O. Box 932100, Louisville, KY 40293-2100
Applies to: CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, WV, WI

To avoid complications:
1. Double-check the IRS “Where to File” page for the most current address before mailing.
2. Mail payments early and consider using certified mail to retain proof of the mailing date.
3. Review and update any materials (envelopes, instructions, tax organizers) that list the old address.
4. Consider switching to IRS Direct Pay or another electronic method for faster, more secure processing.

Penalties and Processing
The IRS has indicated that penalties for late filing or payment should not apply if payments are forwarded from the old address. However, if a penalty is mistakenly assessed, proof of timely mailing will be key to requesting abatement.

Bottom Line
This mid-year change is unusual and underscores the importance of staying on top of IRS updates. Whether you are making estimated payments or sending a balance due with your return, confirm the correct mailing address now or switch to electronic payment options to avoid delays.

For the most up-to-date instructions, visit the IRS “Where to File” page here.

Click here for a print-ready PDF regarding Lockbox Addresses for 2026.

How We Can Help

If you make estimated payments or file payroll returns by mail, a quick review now can prevent processing delays and penalty notices later. Our tax team can confirm where your payments should go and help you move to electronic payments.

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