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

IRS Resources

**Form 1040-ES filing addresses for clients living within the 50 states**
If your CLIENT lives in ...	then use this address ...
Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia	Internal Revenue Service P.O. Box 105225 Atlanta, GA 30348-5225
District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont	Internal Revenue Service P.O. Box 37001 Hartford, CT 06176-0001
Kentucky, Louisiana, Mississippi, Tennessee, Texas	Internal Revenue Service P.O. Box 660406 Dallas, TX 75266-0406
Alaska, Arizona, California, Hawaii, Nevada, Oregon, Utah	Internal Revenue Service P.O. Box 510000 San Francisco, CA 94151-5100
Colorado, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Washington, Wisconsin, Wyoming	Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, Ohio, West Virginia	Internal Revenue Service P.O. Box 970006 St. Louis, MO 63197-0006
New Jersey, Pennsylvania	Internal Revenue Service P.O. Box 37007 Hartford, CT 06176-0007

**Form 1040 filing addresses for clients using an APO/FPO, who are non-residents,and other special circumstances**
If your CLIENT. . .	then use this address ...
Uses an APO or FPO address Is a U.S. citizen living in a foreign country, a resident alien, or dual status taxpayer Files Form 2555 or Form 2555-EZ Lives in: American Samoa Commonwealth of the Northern Mariana Islands Guam (non-permanent) Puerto Rico (or if excluding income under Internal Revenue code section 933) U.S. Virgin Islands (non-permanent)	Internal Revenue Service P.O. Box 660406 Dallas, TX 75266-0406 USA

**Form 1040-ES filing addresses for clients who are permanent residents of Guam or the US Virgin Islands**
If your CLIENT ...	then ...
Is 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 660406 Dallas, TX 75266-0406 USA
Is a permanent resident of the U.S. Virgin Islands	Send estimated INCOME TAX vouchers and payments to: V.I. Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie, St. Thomas, VI 00802 Send estimated SELF-EMPLOYMENT tax vouchers and payments to: Internal Revenue Service P.O. Box 660406 Dallas, TX 75266-0406 USA