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

The IRS has announced a mid-year change to the mailing addresses for Form 1040 payments and estimated tax payments (Form 1040-ES). This update is effective immediately and impacts taxpayers who mail payments rather than submitting them electronically. 

What’s Changed? 

Previously, many taxpayers mailed their federal estimated tax payments to IRS lockboxes in Cincinnati, Ohio. These addresses have now been updated, and payments should be sent to new locations based on the taxpayer’s state of residence. While the IRS will forward mail sent to the old addresses, this process may result in delays. 

New Mailing Addresses for Form 1040-ES 

Where to file addresses for taxpayers and tax professionals filing Form 1040-ES

For residents of Oregon, California, Colorado, Washington, and other western states: 
Send to: 
Internal Revenue Service 
P.O. Box 1300 
Charlotte, NC 28201-1300 

For residents of New York, Illinois, Massachusetts, and other eastern states: 
Send to: 
Internal Revenue Service 
P.O. Box 931100 
Louisville, KY 40293-1100 

For taxpayers living abroad or with APO/FPO addresses: 
Send to: 
Internal Revenue Service 
P.O. Box 1303 
Charlotte, NC 28201-1303 

New Mailing Addresses for Form 1040-V 

The address for payments due with returns on Form 1040-V has also been changed. Please review this link for the applicable addresses: Where to file paper tax returns with or without a payment 

Why This Matters 

Many taxpayers and clients may already have pre-addressed envelopes with the old Cincinnati address. Although the IRS will forward these, the delay could affect timely processing. To help avoid complications: 

• Mail payments using certified mail to retain proof of the mailing date. 
• Review and update any printed materials that may still reflect the old address. 
• Consider switching to electronic payment methods such as IRS Direct Pay for faster and more secure processing. 

Penalty Concerns 

The IRS has stated that penalties for late filing or late payment should not be assessed if payments are sent to the old address and forwarded. However, if a penalty is mistakenly applied, taxpayers can contact IRS customer service or the tax practitioner hotline to request abatement. Proof of timely mailing will be essential in these cases. 

Final Thoughts 

This mid-year change is unusual and highlights the importance of staying informed about IRS updates. Whether you’re a tax professional or an individual taxpayer, take a moment to verify the correct mailing address and consider using electronic payment options to avoid delays. 

FAQs 

If forms/payments are sent to the previous addresses, will penalties be imposed?  

The mail will be processed with the correct postmark/received date, the forwarding of the mail will not cause the documents to be considered late. 

Will the IRS forward the forms/payments to the new addresses?  

Yes, a forwarding order is established to move the mail from the Cincinnati site to the remaining lockbox sites. 

Should forms/payments for TY2024 and TY2025 be sent to the new addresses, or just forms/payments for TY2026? 

Both: Where to file addresses for taxpayers and tax professionals filing Form 1040-ES | Internal Revenue Service  (Updated: 17-Jul-2025) and Where to file paper tax returns with or without a payment | Internal Revenue Service (Updated: 14-Aug-2025) indicate that the new addresses are for forms/returns sent “during Calendar Year 2025.” So, any returns/payments should now be sent to the new addresses.