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Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES during Calendar Year 2013.

NOTE: When using a "Private Delivery Service" - FedEX, DHL, and UPS please see Private Delivery Link. This is for all forms types which also include International forms.

**Form 1040-ES filing addresses for taxpayers living within the 50 states**
If you live in...	Then use this address...
Alabama, Georgia, Kentucky, Missouri, New Jersey, North Carolina, South Carolina, Tennessee, Virginia	Internal Revenue Service P.O. Box 1100 Louisville, KY 40293-1100
Florida, Louisiana, Mississippi, Texas	Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming	Internal Revenue Service P.O. Box 510000 San Francisco, CA 94151-5100
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin	Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia	Internal Revenue Service P.O. Box 37007 Hartford, CT 06176-0007

Form 1040 filing addresses for taxpayers using an APO/FPO, who are non-residents,and other special circumstances

If you live in. . .	then use this address ...
A foreign country, U.S. possession or territory**, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien *If you live in American Samoa, Puerto Rico, Guam, U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.	Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA

If you live in. . .

then use this address ...

A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien*

*If you live in American Samoa, Puerto Rico, Guam, U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

**Form 1040-ES filing addresses for taxpayers who are permanent residents of Guam or the US Virgin Islands**
If you are ...	then ...
A permanent resident of Guam	Send estimated INCOME TAX vouchers and payments to: Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921 Send estimated SELF-EMPLOYMENT tax vouchers and payments to: Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA
A permanent resident of the U.S. Virgin Islands	Send estimated INCOME TAX vouchers and payments to: V.I. Bureau of Internal Revenue 6115 Estate Smith Bay, Suite 225 St. Thomas, VI 00802 Send estimated SELF-EMPLOYMENT tax vouchers and payments to: Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA

Page Last Reviewed or Updated: 18-Dec-2012