You can send federal estimated tax payments to the IRS two ways: electronically through IRS Direct Pay or your IRS Online Account, or by mail using a Form 1040-ES voucher and a check sent to one of two IRS processing centers, in Charlotte, North Carolina or Louisville, Kentucky, depending on the state you live in.1Internal Revenue Service. Estimated Taxes Electronic payments give you instant confirmation; mailed payments require the right address, the right voucher, and a check made out correctly.
Paying Online
Online is faster, free from most banks, and gives you a confirmation number the moment the payment goes through. Three IRS channels are open to individuals, and one is effectively closed to new users.
IRS Direct Pay
Direct Pay moves money straight from a U.S. checking or savings account at no cost, and you do not need to create an account to use it. Go to the IRS payment page, choose “Estimated Tax” as the reason for payment, select the tax year, and enter your bank details.2Internal Revenue Service. Direct Pay with Bank Account Because there is no login, you re-verify your identity every time. When the payment posts, you get a confirmation number. Save or print it right away — that number is your receipt.3Internal Revenue Service. Direct Pay Help
IRS Online Account
Your IRS Online Account handles the same bank-transfer payment but adds a record. Once signed in, you can pay estimated tax, see your balance, view past payments, and check anything you have scheduled.4Internal Revenue Service. Payments Setting up the account takes longer than Direct Pay the first time, but if you pay quarterly, the built-in history is worth it.
EFTPS
The Electronic Federal Tax Payment System is a free Treasury service that lets users schedule payments up to 365 days ahead, but the IRS no longer accepts new individual enrollments. If you already have an EFTPS account, you can keep using it; if you don’t, use Direct Pay or your Online Account instead. Businesses can still enroll.5Internal Revenue Service. EFTPS – The Electronic Federal Tax Payment System
Debit or Credit Card
The IRS routes card payments through two authorized third-party processors, which charge a convenience fee you pay directly. Pay1040 charges 1.75% for credit cards (minimum $2.50) and a flat $2.15 for personal debit cards. ACI Payments, Inc. charges 1.85% for credit cards (minimum $2.50) and a flat $2.10 for personal debit cards.6Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet On a $5,000 estimated payment, a credit card fee runs $87.50 to $92.50. A debit card charge stays near two dollars regardless of the payment size.
Mailing a Check with Form 1040-ES
If you prefer paper, mail your check or money order with the matching quarterly voucher from your Form 1040-ES package. The IRS splits estimated tax mail between two processing centers, and your address depends on your state.7Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
Charlotte, North Carolina
Send your payment to 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.7Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
Louisville, Kentucky
Send your payment to 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.7Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
How to Fill Out the Check and Voucher
Make the check or money order payable to “U.S. Treasury.” Do not use “IRS” or “Internal Revenue Service.” On the memo line, write your Social Security Number or ITIN, the tax year (2026), and “Form 1040-ES.”8Internal Revenue Service. Pay by Check or Money Order That information lets the processing center match your payment to your account if the voucher gets separated or damaged.
Use the voucher numbered for the quarter you are paying. Each Form 1040-ES package contains four pre-labeled vouchers, and using the correct one applies your payment to the right period.9Internal Revenue Service. Form 1040-ES (2026) Put the check on top of the voucher inside the envelope.
Proving You Mailed On Time
Certified mail with a return receipt gives you a dated record that you sent the payment before the deadline. If the IRS later questions the timing, that receipt is your proof. Keep a photocopy of the signed check and the completed voucher, and check your postage before dropping the envelope in the mail — insufficient postage can send it back to you and cost you the deadline. Deadlines fall on April 15, June 15, September 15, and January 15 of the following year.1Internal Revenue Service. Estimated Taxes
Confirming the Payment Was Received
For electronic payments, save the confirmation number or download the confirmation page immediately. Payments made through your IRS Online Account show up in your account history once they process.4Internal Revenue Service. Payments For mailed checks, watch your bank statement: the Treasury usually cashes the check within a few weeks of receipt.
An IRS Online Account also gives you a running record of payments from every channel, not just those made inside the account. If you need a formal record — for a lender, for your own files, or to answer an IRS notice — request a tax account transcript, which lists the payments credited to your account for the year.10Internal Revenue Service. About Tax Transcripts