These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES during Calendar Year 2012.
Form 1040-ES filing addresses for taxpayers living within the 50 states
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If you live in ...
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then use this address ... |
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Alabama, Georgia, North Carolina, South Carolina
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Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225
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Florida, Louisiana, Mississippi, Texas
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Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
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Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington
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Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100
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Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming
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Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
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Kentucky, Missouri, New Jersey, Tennessee, Virginia, West Virginia
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Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006
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Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont
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Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007
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Form 1040 filing addresses for taxpayers using an APO/FPO, who are non-residents,and other special circumstances
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If you live in. . .
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then use this address ...
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A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien*
*If you live in American Samoa, Puerto Rico, Guam, U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
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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 taxpayers who are permanent residents of Guam or the US Virgin Islands
| If you are ... |
then ... |
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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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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
6115 Estate Smith Bay, Suite 225
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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