The IRS has confirmed that it is now requiring taxpayers in certain states to send payments with the following forms to new mailing addresses (noted below):
- Form 1040-ES, Estimated Tax Payments for Individuals; and
- Form 941, Employers Quarterly Federal Tax Return.
Previously, taxpayers in the states listed below made these payments to P.O. boxes in Cincinnati, Ohio. Tax professionals should verify whether their software has updated these addresses and if not, should override the address listed. Tax professionals may need to contact their clients to inform them of the address change.
According to the IRS, they will forward any returns and payments inadvertently mailed to the wrong address and no late-filing or late-payment penalties should be imposed. However, if the IRS erroneously imposes penalties, taxpayers or their tax professionals can contact the IRS customer service or tax practitioner hotline to have the penalties abated. Proof of timely payment must be provided.
This change was announced in IRS Publication 3891, Lockbox Addresses for 2026. However, we have confirmed with the IRS that these changes do apply to 2025 filings and payments. The mailing addresses for the following forms for taxpayers in the listed states have changed to the address noted.
Form 1040-ES (Estimated Tax) with payment
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming:
P.O. Box 1300, Charlotte, NC 28201-1300
Form 941 (Employer’s Quarterly Tax) with payment
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, West Virginia, Wisconsin:
P.O. Box 932100, Louisville, KY 40293-2100
Note: It is interesting that the IRS is changing the mailing addresses for these forms that are submitted with payments, given President Trump’s Executive Order 14247 to have tax payments made electronically by September 30, 2025. To date, we have not received any guidance on this new mandate. We will send a Flash E-mail as soon as guidance is issued.
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