Be Careful of IRS Addresses

Estimates and Form 941 payments due beginning now may go to the wrong IRS address

Photo by K. Mitch Hodge on Unsplash

In a previous post we mentioned that the US Government is phasing out the ability to mail checks to the IRS. However, that phase out might begin September 30, 2025, and as of yet there is no formal guidance from the IRS on this.

However, the IRS has updated the mailing addresses for certain tax payments including estimated tax payments and Form 941 tax payments. Most Form 941 tax payments are made via EFTPS; however, many estimated tax payments are still made via US mail.

It appears that the IRS has updated some of their mailing locations and it will affect estimated tax payments due September 15, 2025 and January 15, 2026, even though when the payment vouchers were printed the correct address was on the voucher.

Here are the major changes with the new mailing address:

Form 1040-ES (Estimated Tax) with payment

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming:

Mail to: P.O. Box 1300, Charlotte, NC 28201-1300

Form 941 (Employer’s Quarterly Tax) with payment

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, West Virginia, Wisconsin:

Mail to: P.O. Box 932100, Louisville, KY 40293-2100

According to the IRS, they will forward any returns and payments inadvertently mailed to the wrong address and no late-filing or late-payment penalties should be imposed.

But to be safe you should mail it to the correct address.