Federal quarterly estimated tax payments go to one of two IRS lockbox addresses based on the state you live in, or you can pay online at no cost through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS). State quarterly payments are handled separately by your state’s revenue department, which has its own address, portal, and forms. Where exactly to send quarterly tax payments depends on which method you choose and which state you’re in, so the specifics for each option are below.
The Two IRS Mailing Addresses
If you pay by check or money order, you’ll mail your Form 1040-ES voucher to one of two IRS lockbox facilities depending on your state of residence.1Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300
Use this address if you live in Alabama, Alaska, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Kansas, Louisiana, Michigan, Mississippi, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Washington, or Wyoming.
Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100
Use this address if you live in Arkansas, Connecticut, Delaware, the District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, or Wisconsin.
These are high-security lockbox facilities, not general IRS offices. Sending your payment to a different IRS address can cause significant processing delays.
Filling Out the Check and Voucher
Make the check or money order payable to “United States Treasury.” On the memo line, write your Social Security Number (or ITIN), the tax year, and “Form 1040-ES” so the IRS can match the payment to your account if it gets separated from the voucher. Use a standard business envelope and avoid folding the voucher in a way that covers its machine-readable sections. Skip staples and paper clips; they interfere with the scanning equipment. Keep a copy of the completed voucher and the check for your records.
The four tear-off vouchers come with Form 1040-ES, which you can download from the IRS website.2IRS.gov. Form 1040-ES – Estimated Tax for Individuals
Proving You Mailed on Time
The IRS uses the postmark date on your envelope, not the date it arrives, to decide whether the payment was on time. Sending your voucher by certified mail with a return receipt gives you a paper trail if the timing is ever questioned.
Certain private delivery services also qualify under the “timely mailing equals timely payment” rule, but only specific service levels from DHL Express, FedEx, and UPS count.3Internal Revenue Service. Private Delivery Services (PDS) Standard ground shipping from those carriers does not. Ask the carrier for written proof of the mailing date if you need documentation.
When a due date falls on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day.4IRS.gov. Section 7503 – Time for the Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday “Legal holiday” covers holidays observed in the District of Columbia, and if you file through an IRS office in another state, statewide holidays there also count.
Paying Online Instead of Mailing
Every federal quarterly payment can be made electronically, and for most people it’s faster and cheaper than mailing a check.
IRS Direct Pay
Direct Pay moves money straight from your bank account to the IRS with no fee and no registration.5Internal Revenue Service. Direct Pay with Bank Account Choose “Estimated Tax” as the reason for payment, select the tax year, and verify your identity using information from a previously filed return. You’ll get a confirmation number after submitting. The IRS credits the payment as of the date you selected, though the actual bank withdrawal can take up to two business days.6Internal Revenue Service. Direct Pay Help You can change or cancel a scheduled payment within two days of the payment date.
EFTPS
EFTPS is worth setting up if you want to schedule all four quarterly payments at once. The system allows scheduling up to 365 days in advance.7Internal Revenue Service. EFTPS – The Electronic Federal Tax Payment System Enrollment is required, and the IRS mails you a personal identification number before you can use it. Once enrolled, you can manage payments around the clock.
Credit Card, Debit Card, or Digital Wallet
The IRS accepts card payments through third-party processors, and each one charges a fee. Personal debit card payments run a flat $2.10 to $2.15 per transaction. Credit card payments cost 1.75% to 1.85% of the payment amount, with a $2.50 minimum.8Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet Corporate or commercial cards go up to 2.95%. On a $5,000 payment, a 1.85% credit card fee adds $92.50, so a bank transfer is usually cheaper.
Same-Day Wire
If a payment has to reach the IRS the same day, you can arrange a wire transfer through your bank. Download the Same-Day Taxpayer Worksheet from IRS.gov, complete it, and take it to your financial institution.9Internal Revenue Service. Same-Day Wire Federal Tax Payments Check with the bank for fees, availability, and cut-off times. If you’re paying for more than one tax period, fill out a separate worksheet for each.
IRS2Go
The IRS2Go mobile app is a front-end for Direct Pay and the card processors described above rather than a separate payment channel.10Internal Revenue Service. IRS2GoApp
Where State Quarterly Payments Go
State estimated payments never go to the IRS. Each state that taxes income runs its own system, with its own forms, mailing addresses, and online portal. Find your state’s revenue department at its official “.gov” website for the current year’s payment instructions.
Most state portals accept bank transfers at no charge and take card payments through third-party processors at fees similar to the federal ones. State online systems require a separate account from any federal login. After submitting, save or print the confirmation receipt and keep it with your federal payment records so everything reconciles at filing time.
The dollar threshold that triggers a state estimated payment requirement varies, generally somewhere between about $100 and $1,000 of expected tax due after withholding. Some states use the same quarterly schedule as the IRS; others don’t. Nine states have no broad-based individual income tax, so residents there generally don’t make state estimated payments on earned or investment income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
If You Work Across State Lines
Living in one state and working in another can affect where your state payments go. A reciprocal tax agreement between the two states may let you pay income tax only to your home state on wages earned in the neighboring state. If your out-of-state employer won’t withhold for your home state, you’ll need to send estimated payments directly to your home state’s revenue department to avoid an underpayment penalty. Not all states have these agreements, so confirm with both revenue departments if you commute across a state line.