With just a few days to go before the deadline for third-quarter estimated payments, some taxpayers have encountered a nasty surprise: Mailing addresses for Form 1040 payments and estimated tax payments (Form 1040-ES) have changed. Here’s what you need to know.
Mailing Address Changes For Estimated Tax Payments
Who does the change affect? Depending on where you live, you might be used to mailing your federal estimated tax payments to the IRS location in Cincinnati, Ohio. However, that has changed as the IRS sheds employees and otherwise consolidates its operations. Now, there are three locations—two in Charlotte, NC, and one in Louisville, KY—for you to use, again, depending on where you live.
Does this apply to other tax payments? The IRS notes that these addresses are to be used only by taxpayers and tax professionals filing Form 1040-ES during the 2025 calendar year.
Where do I mail my payment? You can see the new mailing addresses here:
When are estimated payments due? Third quarter estimated payments are due on or before September 15.
When does this change take effect? The changes are effective immediately.
What if I’ve already mailed my form to the old address? While the IRS will forward mail sent to an old mailing address, this process can take days. That’s the bad news. The good news is that, if you mailed your payment on time to the wrong address, no late filing or late payment penalties should apply. If a penalty is applied, you can contact IRS customer service to request an abatement. That relief would only apply to those who otherwise paid on time.
How can I prove that I mailed my payment on time? If a payment is mailed, the date of the U.S. postmark is considered the date of payment. You’ll want to send your payment using a traceable method—that’s the best proof of timely mailing.
Estimated Tax And Other Payments
Wait, I thought the IRS wasn’t accepting checks anymore? That’s not exactly true. Earlier this year, President Donald Trump signed an executive order requiring the federal government to stop issuing paper checks by September 30 in favor of direct deposit, prepaid cards, or other digital payment options. The order doesn’t just apply to disbursements. It also applies to receipts—meaning payments like estimated payments that Americans make to the federal government, like tax payments. While the IRS is moving in a paperless direction, it’s not there just yet—the agency will still accept checks.
I don’t normally make estimated pay ments by mail. Should I worry? Importantly, the change only impacts taxpayers who mail payments—those who pay electronically or who don’t usually file Form 1040-ES won’t need to do anything different.
How can I pay if I don’t want to send a check? You have a few options. You can credit an overpayment on your last return to your estimated tax—so, for example, instead of getting a refund in 2024, you could have chosen to have that amount credited to your estimated tax. You can pay by debit or credit card, cash, money order, using a mobile app (IRS2go), or over the phone. You can also pay electronically. The IRS wants to get paid, so there are lots of options.
How do I pay electronically? Individual taxpayers can sign up to use Direct Pay to pay online directly from a checking or savings account for free, and to schedule payments in advance.
How much can I pay electronically? You can pay up to $9,999,999.99 through Direct Pay. If you need to pay more, you’ll have to choose EFTPS or same-day wire (these options both require some additional planning).
Is there a limit on checks, too? Yes. The IRS hasn’t accepted checks for $100 million or more since 2016. I have a feeling that most taxpayers aren’t too worried about this one.
All About Estimated Tax Payments
What’s the point of estimated tax payments? Our federal income tax is pay-as-you-go. That means that you must pay the tax as you earn or receive income during the year. There are two ways to pay as you go—withholding, which is when income is withheld from your paycheck or other payment, or estimated tax payments. If you don’t pay your tax through withholding, or don’t pay enough tax that way, you might have to pay estimated tax. That typically includes individuals who are in business for themselves, as well as those who receive income from sources such as dividends, interest, capital gains, rents, and royalties.
Who has to make estimated tax payments? In most cases, you must pay estimated tax for 2025 if you expect to owe at least $1,000 in tax for 2025 after subtracting your withholding and tax credits, and you expect your withholding and tax credits to be less than the smaller of 90% of the tax shown on your 2025 tax return, or 100% of the tax shown on your 2024 tax return. (Your 2024 tax return must cover all 12 months.)
What do you mean by “in most cases”? There are special rules for those who have income from farming and fishing, for certain household employers, and for certain higher income taxpayers.
Who doesn’t have to make estimated tax payments? You don’t have to pay estimated tax for 2025 if you had no tax liability for 2024; you were a U.S. citizen or resident alien for the whole year; and your 2024 tax year covered a 12-month period. You had no tax liability for 2024 if your total tax was zero or you didn’t have to file an income tax return.
I don’t normally owe tax, but someone told me that I should make estimated tax payments since I’ve been receiving unemployment. Is that true? Yes. For federal income tax purposes, unemployment compensation is taxable: this includes your state benefits and the $600 payment from the feds. To help manage the tax due, you can choose to have federal income tax withholding on your benefits or consider making estimated payments during the year.
Timing of Estimated Tax Payments
When are estimated tax payments due? For estimated tax purposes, the year is divided into four payment periods, about once every quarter. Each period has a specific payment due date as determined by the IRS (usually April 15, June 15, September 15, and January 15).
If I think I owe estimated tax payments, how do I figure out what to pay every quarter? Most tax professionals can calculate this number for you (ditto for software programs), but if you’re looking for an easy formula, take the amount of tax you expect to owe in 2025 and divide it by four—that’s your quarterly payment. So, for example, if you expect to owe $5,000 in 2025, you’ll pay $1,250 each quarter ($5,000/4).
But my income isn’t the same all year round. Does that make a difference? It can. Let’s say you don’t receive your income evenly throughout the year because, for example, your income from your ice cream shop is much larger in the summer than the rest of the year. In that case, your required estimated tax payment for one or more periods may be less than the amount figured using the regular method. If that’s the case, check with your tax professional for help.
What happens if I miss a payment? Missed payments can be subject to penalty and interest. It’s important to try to file and pay your estimated payments by the deadline, but if you miss one, don’t assume all is lost and just ignore it. Ignoring a missed payment won’t make it go away. If you miss a payment, simply file and pay as soon as you can. Remember that penalties are imposed on each underpayment for the number of days it remains unpaid, so it’s to your advantage to pay as soon as you can.
Other IRS Address Changes
Do any other address changes apply to 2025? Changes also apply to Form 1040-V. You can find where to mail those vouchers here.
What about next year? There are a number of changes to addresses for 2026 as the IRS sheds employees and consolidates spaces. You can find those addresses in Form 3891.