These Where to File addresses are to be used ONLY by TAX PROFESSIONALS FILING FORM 1040-ES FOR THEIR CLIENTS during Calendar Year 2009.
Note: IF YOU ARE AN INDIVIDUAL FILING YOUR OWN FORM 1040-ES, use Where to File Addresses for Individual Taxpayers Filing Their Own Form 1040-ES During Calendar Year 2009 .
Form 1040-ES filing addresses for clients living within the 50 states
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If your CLIENT lives in ...
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then use this address ... |
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Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia
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Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225
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District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, Vermont
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Internal Revenue Service
P.O. Box 37001
Hartford, CT 06176-0001
*See note below for new address for 3rd and 4th quarter Forms 1040ES
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Kentucky, Louisiana, Mississippi, Tennessee, Texas
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Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
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Alaska, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington
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Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100
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Arizona, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin, Wyoming
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Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
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Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, Ohio, Rhode Island, West Virginia
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Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006
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New Jersey, Pennsylvania, New York
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Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007
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*Note - The Andover Submission Processing Center is scheduled to stop processing paper returns beginning in July 2009. Related to this change, taxpayers and tax professionals in Maine, New Hampshire, Vermont, Massachusetts, Maryland, and District of Columbia should file their 3rd and 4th quarter Forms 1040-ES at the following new address:
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
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If your CLIENT. . .
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then use this address ...
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Is a U.S. citizen living in a foreign country, filing Form 2555 or 2555EZ, A U.S. resident alien or dual status taxpayer,. Filing Form 4563.
Using an APO or FPO address.
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)
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Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA
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Form 1040-ES filing addresses for clients who are permanent residents of Guam or the US Virgin Islands
| If your CLIENT ... |
then ... |
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Is a permanent resident of Guam
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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
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Is a permanent resident of the U.S. Virgin Islands
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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 1300
Charlotte, NC 28201-1300
USA
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