Where you mail your estimated tax payment depends on the state you live in. The IRS routes Form 1040-ES vouchers and checks to one of two P.O. boxes: Charlotte, North Carolina, or Louisville, Kentucky. Separate addresses apply if you live abroad or in a U.S. territory. Because both domestic addresses are P.O. boxes, you have to send the payment through the U.S. Postal Service.
The Two IRS Addresses for Form 1040-ES
The IRS divides the 50 states and D.C. into two groups. Send your voucher and check or money order to the address that matches your state of residence.
Mail to Charlotte, NC
Use the Charlotte 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 1300
Charlotte, NC 28201-1300
Mail to Louisville, KY
Use the Louisville 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.
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-11001Internal Revenue Service. Form 1040-ES (2026) – Estimated Tax for Individuals
International, APO/FPO, and Territory Filers
If you live in a foreign country, use an APO or FPO address, file Form 2555, or are a dual-status alien, use a different Charlotte P.O. box:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 USA2Internal Revenue Service. International – Where to File Form 1040-ES Addresses for Taxpayers and Tax Professionals
Bona fide residents of Guam send income tax vouchers to the Guam Department of Revenue and Taxation, and bona fide residents of the U.S. Virgin Islands send theirs to the Virgin Islands Bureau of Internal Revenue. In both cases, self-employment tax vouchers go separately to the Charlotte address used by non-bona fide residents.1Internal Revenue Service. Form 1040-ES (2026) – Estimated Tax for Individuals
Why You Have to Use USPS
Every address the IRS designates for Form 1040-ES is a P.O. box, and only the U.S. Postal Service delivers to P.O. boxes. The IRS states directly that you cannot use a private delivery service to send an estimated tax payment to these addresses.1Internal Revenue Service. Form 1040-ES (2026) – Estimated Tax for Individuals The IRS does publish street addresses at its submission processing centers for other kinds of returns sent by FedEx or UPS, but the 1040-ES instructions route estimated payments only to the P.O. boxes above.3Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS) If you want tracking or scheduled delivery, the practical alternative is to pay electronically.
Preparing the Check and Voucher
Make your check or money order payable to “United States Treasury.” Do not write “IRS” or use any abbreviation. On the check itself, write your Social Security number, the tax year, and “2026 Form 1040-ES” so the payment posts to the right account.4Internal Revenue Service. Pay by Check or Money Order Never mail cash.
Fill out the voucher for the correct quarter with your name, current address, Social Security number or ITIN, and the payment amount. Place the voucher and the check loose in the envelope. Do not staple or paper-clip them together.
The Postmark Rule and Proof of Mailing
A mailed payment counts as made on the date of the USPS postmark, not the date the IRS opens the envelope. If the postmark is on or before the quarterly deadline, the payment is timely even if it arrives afterward.5Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying
The 2026 quarterly due dates are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. When a due date falls on a Saturday, Sunday, or D.C. legal holiday, it shifts to the next business day.6Internal Revenue Service. Publication 509 (2026), Tax Calendars
Certified Mail gives you a dated receipt and a tracking number, which is useful if the IRS later says a payment was never received. Registered mail provides stronger evidence that the IRS received the document at the address on the envelope. Keep the receipt and a copy of the check until the payment shows up on your IRS account transcript.
Skipping the Mail Entirely
You are not required to mail anything. IRS Direct Pay at irs.gov/directpay debits your bank account for free and gives immediate confirmation. EFTPS at eftps.gov lets you schedule payments up to 365 days ahead after a one-time enrollment. You can also pay through your IRS online account at irs.gov/account or through the IRS2Go mobile app. All electronic options are listed at irs.gov/payments.7Internal Revenue Service. Estimated Taxes If you pay electronically, there is no voucher to send and no address to look up.