The IRS has confirmed that the mailing address for IRS Form 1040-V, Payment Voucher for Individuals, has been changed to P.O. Box 931000, Louisville, KY, 40293-1000, for taxpayers in the following states:
| Alaska | Idaho | Nevada | Pennsylvania |
| Arizona | Kansas | New Mexico | South Dakota |
| California | Michigan | Ohio | Utah |
| Colorado | Montana | Oregon | Washington |
| Hawaii | Nebraska | North Dakota | Wyoming |
This is similar to the changes made for other forms that we announced last week (see Flash E-Mail #2025-51) and was announced in IRS Publication 3891, Lockbox Addresses for 2026. However, the IRS has verified that this applies to Forms 1040-V for the 2024 tax year as well as the 2025 tax year (absent any further changes).
Previously, taxpayers in these states sent their payments along with Form 1040-V to a P.O. Box in Cincinnati, Ohio.
Payments for the 2024 tax year that are sent to the Cincinnati P.O. Box should be automatically forwarded to the Louisville P.O. Box and no late-payment penalties should be imposed. However, should this not occur, and penalties are imposed, taxpayers will have any associated penalties abated if they can provide proof of timely payment.
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