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 addresses, forwarding could result in processing delays.
New Mailing Addresses for Form 1040-V and Form 1040-ES
Send to Charlotte, NC: Residents of Alabama, Arizona, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, South Carolina, Tennessee, Texas
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
Send to Louisville, KY: Residents of Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
Send to Cincinnati, OH: Residents of Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, Pennsylvania, South Dakota, Utah, Washington, Wyoming
Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
For taxpayers living abroad or with APO/FPO addresses:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
Why This Matters
Many taxpayers may still have pre-addressed envelopes with the old Cincinnati address. Although the IRS will forward these, delays are possible.
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.