Paying quarterly taxes by check means mailing a Form 1040-ES voucher and your payment to an IRS P.O. box. Which box depends on the state you live in. Pick your state below for the exact address.
Find your mailing address
There are only two addresses
The IRS routes every state's estimated payments to one of two processing centers. Roughly, the South and West mail to Charlotte and the Northeast and Midwest mail to Louisville.
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
For 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, Wyoming.
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
For Arkansas, Connecticut, Delaware, 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, Wisconsin.
Before you seal the envelope
- Make the check or money order payable to "United States Treasury." Never send cash.
- Write your Social Security number, the tax year, and the form number on the memo line, for example "2026 Form 1040-ES." That is how the IRS matches a stray check to your account.
- Include the quarter's 1040-ES voucher, but do not staple or clip the check to it.
- The postmark date counts as the payment date. Mailing on the due date is on time, and a certified mail receipt gives you proof of the date.
- These are P.O. boxes, and FedEx and UPS cannot deliver to a P.O. box. Use USPS.
- Rather skip the mail entirely? Pay online with IRS Direct Pay for free and there is no envelope at all.
Mailing your tax return instead? Returns use different addresses. Find yours in our guide to where to mail your Form 1040.
Never look up an address again
Simple Estimates calculates your quarterly payment, fills out your official 1040-ES voucher, and prints a cover page with the exact mailing address for your state.
Not sure what you owe yet? Start with the free safe harbor calculator, no account needed.
Source: IRS, Where to file paper tax returns with or without a payment