2026 Estimated Tax Payments by Check

Cross References

https://www.irs.gov/pub/irs-pdf/f1040es.pdf The instructions for the 2026 Form 1040-ES, Estimated Tax for Individuals, which were revised on February 12, 2026, lists the following addresses for paying 2026 estimates by check, along with the Form 1040-ES payment voucher:

If you live in… Then send it to… Alabama, Alaska, Arizona, California, Colorado, Internal Revenue Service Florida, Georgia, Hawaii, Idaho, Kansas, Louisiana, P.O. Box 1300 Michigan, Mississippi, Montana, Nebraska, Nevada, Charlotte, NC 28201-1300 New Mexico, North Carolina, North Dakota, Ohio, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming Arkansas, Connecticut, Delaware, District of Internal Revenue Service Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, P.O. Box 931100 Maryland, Massachusetts, Minnesota, Missouri, Louisville, KY 40293-1100 New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin A foreign country, American Samoa, or Puerto Rico Internal Revenue Service (or are excluding income under Internal Revenue P.O. Box 1303 Code section 933), or use an APO or FPO address, Charlotte, NC 28201-1303 or file Form 2555 or 4563, or are a dual-status alien or nonpermanent resident of Guam or the U.S.

Virgin Islands Guam: Department of Revenue and Taxation Bona fide residents* Government of Guam P.O. Box 23607 GMF, GU 96921 U.S. Virgin Islands: Virgin Islands Bureau of Internal Revenue Bona fide residents* 6115 Estate Smith Bay Suite 225 St. Thomas, VI 00802

Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for bona fide residents and the self-employment tax vouchers to the address for nonpermanent residents.