What to know about the 2025 IRS mailing address change
The IRS updated lockbox addresses for certain individual payments in 2025. If you have a balance due on your 2024 return that is not yet paid, or you still need to make your 2025 third- or fourth-quarter estimated payments, use the new addresses below.
For the full state-by-state tables, see the IRS pages for Form 1040-V and Form 1040-ES.
New addresses at a glance
For 2024 Form 1040-V payments
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
For 2025 Form 1040-ES estimated payments
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
Applies to taxpayers in these states
Alaska, Arizona (1040-V only), California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico (1040-V only), North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming.
If you sent a payment to the old Cincinnati address
The IRS has set up mail forwarding from the prior Cincinnati, OH address and does not intend to impose penalties due to the reroute. Keep proof of timely mailing, such as a certified mail receipt, in case you need to request abatement.
Prefer online payments when possible
- Direct Pay (bank account): free and secure. Get an immediate confirmation number. Pay with Direct Pay.
- EFTPS: useful for frequent or scheduled payments. About EFTPS.
- If you mail a check: write your SSN (first SSN if joint), the tax year, and the form (1040-V or 1040-ES) on the memo line. Pay by check or money order.
Quick checklist
- Look up your state on the IRS 1040-V and 1040-ES address pages before you mail.
- Consider Direct Pay or EFTPS instead of mailing.
- If you mailed to the old Cincinnati address, keep proof of timely mailing. Forwarding is in place.
Need a double-check?
If you are unsure which address applies or how to format the check, send us a quick note or photo of the voucher. We can confirm the correct address, walk you through online payment, and document proof of timely mailing if needed.