You can send federal estimated tax payments by mail to one of two IRS processing centers, in Charlotte, North Carolina, or Louisville, Kentucky, depending on the state you live in. You can also pay electronically through IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), by credit or debit card, in cash at a participating retailer, or by same-day wire transfer through your bank.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES Mailed payments go with Form 1040-ES vouchers; online options let you pay directly from a bank account or card without printing anything.
Mailing Address by State
The IRS routes paper estimated tax payments to one of two P.O. boxes based on where you live:1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES
Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300 — 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 — 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.
For mailed payments, the postmark date counts as your payment date, not the date the envelope reaches the IRS. Certified mail with a return receipt gives you proof of timely delivery if a payment is later disputed.
Foreign Addresses, Territories, and APO/FPO
If you live in a foreign country, in American Samoa or Puerto Rico, or use an APO or FPO address, send your payment to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES Note the different box number: 1303, not 1300.
If You Ship Through FedEx, UPS, or DHL
Private carriers cannot deliver to a P.O. Box, so you cannot use the Charlotte or Louisville addresses above with FedEx, UPS, or DHL. The IRS designates three submission processing centers with street addresses for private delivery service shipments:2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
- Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741
- Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
- Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
Which center you use depends on your return type — consult the IRS “Where to File” page for the specific form. Only IRS-designated private delivery services qualify for the “timely mailing treated as timely filing” rule. Approved options include select FedEx, UPS, and DHL Express services.3Internal Revenue Service. Private Delivery Services (PDS) Standard ground shipping through those carriers is generally not on the approved list, so verify your service level before assuming the ship date counts as your payment date.
What to Put in the Envelope
Form 1040-ES is a free download from irs.gov. It contains four tear-off payment vouchers, one for each quarterly deadline, plus a worksheet that walks you through estimating what you owe.4Internal Revenue Service. About Form 1040-ES, Estimated Tax for Individuals Each voucher asks for your name, mailing address, Social Security number or ITIN, the tax year, and the amount you’re paying.5Internal Revenue Service. Form 1040-ES – 2026
Fill in the correct voucher for the period: Voucher 1 for April, Voucher 2 for June, Voucher 3 for September, Voucher 4 for January. Entering the wrong period or the wrong tax year can cause the IRS to credit your payment to the wrong account, which shows up later as a notice or an apparent underpayment.
Make the check or money order payable to “United States Treasury.” On the memo line, write your Social Security number, “Form 1040-ES,” and the tax year, so the payment can still be matched to your account if the check and voucher get separated. Place the voucher and check together in the envelope without staples or paper clips.
Paying Online Instead
Electronic payment is faster than mailing a check, gives you near-instant confirmation, and removes the risk of lost mail.
IRS Direct Pay
Direct Pay transfers funds from a checking or savings account at no cost.6Internal Revenue Service. Direct Pay with Bank Account Select “Estimated Tax” as the reason for payment and “1040-ES” as the form, then choose the tax year. The system verifies your identity by matching your name, address, and Social Security number against a prior-year return you select, which can be from up to five or six years ago.7Internal Revenue Service. Direct Pay Help
You can schedule a payment up to 365 days in advance, but only one payment at a time; there is no recurring option. Each payment must be under $10 million. After you submit, save or print the on-screen confirmation number, because Direct Pay does not email a receipt unless you have an IRS Online Account.
EFTPS
The Electronic Federal Tax Payment System is a free service run by the U.S. Department of the Treasury.8Internal Revenue Service. EFTPS – The Electronic Federal Tax Payment System It requires one-time enrollment at eftps.gov. After you register, a PIN arrives by mail in five to seven business days, and you cannot use the system until it arrives.9Electronic Federal Tax Payment System. Welcome to EFTPS Online Plan ahead if a deadline is close.
Once enrolled, you can schedule payments up to 365 days out and view 15 months of payment history in one dashboard. Payments must be scheduled by 8 p.m. Eastern Time the day before the due date to count as timely.
Credit or Debit Card
You can pay with a card through IRS-authorized processors, each of which charges a convenience fee that goes entirely to the processor, not the IRS:10Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet
- Personal debit card: $2.10 to $2.15 flat fee per payment
- Personal credit card: 1.75% to 1.85% of the payment (minimum $2.50)
- Commercial or corporate card: 2.89% to 2.95% of the payment (minimum $2.50)
After the transaction completes, the processor issues a confirmation number that serves as proof of payment. Card fees on large tax payments add up quickly, so this option tends to fit smaller amounts or situations where you want the float from a credit card.
IRS2Go, Cash, and Same-Day Wire
The IRS2Go mobile app connects to the same Direct Pay and card-payment systems on your phone, free on iOS, Android, and Amazon devices.11Internal Revenue Service. IRS2GoApp
Cash payments run through participating retailers, including Dollar General, Family Dollar, CVS, Walgreens, Walmart, 7-Eleven, and Kroger locations. Start at an authorized processor’s website (ACI Payments or Pay1040), enter your tax information to generate a payment barcode, then bring the barcode and cash to a participating store. Each cash payment is capped at $500, with a $1.50 service fee per transaction.12Internal Revenue Service. Pay with Cash at a Retail Partner Generating the barcode and verifying your information takes time, so start well before the deadline.
Same-day wire transfers go through your bank. Download and complete the Same-Day Wire Taxpayer Worksheet from the EFTPS site, then bring it to your financial institution to initiate the transfer.13Internal Revenue Service. Same-Day Wire Federal Tax Payments The IRS charges no fee, but your bank will; ask about the cost and cutoff time.
2026 Payment Deadlines
Estimated tax for tax year 2026 is due on four dates:5Internal Revenue Service. Form 1040-ES – 2026
- April 15, 2026 (income earned January 1 – March 31)
- June 15, 2026 (income earned April 1 – May 31)
- September 15, 2026 (income earned June 1 – August 31)
- January 15, 2027 (income earned September 1 – December 31)
None of the 2026 dates fall on a weekend or federal holiday, so all four hold as listed. When a deadline does land on a weekend or holiday, it shifts to the next business day.14Internal Revenue Service. Publication 509 – Tax Calendars for Use in 2026
State Payments Go Somewhere Else
The addresses and systems above cover federal payments only. Most states with an income tax also require estimated payments, using their own voucher forms and mailing addresses. Thresholds and due dates vary by state and don’t always mirror the federal schedule. Check your state department of revenue’s website for the correct voucher, payment address, and deadlines so you don’t face a separate state penalty on top of any federal one.