As tax professionals, staying abreast of procedural changes from the Internal Revenue Service (IRS) is paramount to ensuring client compliance and avoiding unnecessary complications. In an email issued by Spidell Publishing on August 22, Spidell noted that the IRS has recently confirmed significant revisions to certain mailing addresses for tax payments in recently published IRS Publication 3891, a development that requires immediate attention from all practitioners. These changes affect a variety of federal tax forms submitted with payments, particularly Forms 1040-ES and 941, and carry implications for tax software updates and client communication.

Effective Date of Changes

While these modifications were formally announced in IRS Publication 3891, titled "Lockbox Addresses for 2026," the IRS has explicitly confirmed to Spidell that these updated addresses are applicable to 2025 filings and payments, most importantly estimated tax payments for 2025. This clarification is crucial, as the title of the publication might otherwise suggest a later effective date.

Forms and Payments Impacted by Address Revisions

The primary forms highlighted in the initial announcement, as noted by Spidell in their email, are Form 1040-ES, Estimated Tax Payments for Individuals, and Form 941, Employers Quarterly Federal Tax Return. Historically, taxpayers in specific states directed these payments to P.O. boxes located in Cincinnati, Ohio. The revised directives now reroute these payments to new lockbox facilities. IRS Publication 3891 further clarifies that all individual returns with payments and all business returns with payments will be directed to a lockbox site, covering forms such as 1040, 1040-SR, 4868, 940, 943, 944, 945, 1041-ES, and 2290.

New Mailing Addresses for Individual Estimated Tax Payments (Form 1040-ES)

For taxpayers in states including Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, and Wyoming, payments for Form 1040-ES must now be sent to the following address (some of these states payments had previously been sent to Cincinnati, Ohio):

P.O. Box 1300, Charlotte, NC 28201-1300.

Additionally, other states have different designated addresses for Form 1040-ES payments, but these are consistent with those used previously for estimated tax payments:

Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maryland, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Virginia, West Virginia, Vermont, Wisconsin: Internal Revenue Service, PO Box 931100, Louisville, KY 40293-1100.
For those in a foreign country, American Samoa, Puerto Rico, or using an APO/FPO address, or filing Form 2555/4563, or who are dual-status aliens or non-permanent residents of Guam/U.S. Virgin Islands: Internal Revenue Service, P. O. Box 1303, Charlotte, NC 28201-1303.

New Mailing Addresses for Employer's Quarterly Federal Tax Returns (Form 941)

Employers in states such as 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, and Wisconsin must now send their Form 941 payments to:

P.O. Box 932100, Louisville, KY 40293-2100.

These states had been previously directed to send their payments to Cincinnati.

Furthermore, other entities and locations also direct their Form 941 payments to the same Louisville address:

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming: Internal Revenue Service, PO Box 932100, Louisville, KY 40293-2100.
For entities with no legal residence or principal place of business in any state, or special filing addresses for exempt organizations, governmental entities, and Indian tribal governmental entities: Internal Revenue Service, PO Box 932100, Louisville, KY 40293-2100.

Additional Forms with Revised Payment Mailing Addresses (From IRS Publication 3891 for 2025)

Beyond Forms 1040-ES and 941, tax professionals should be aware of updated addresses for other frequently filed forms when payments are enclosed. All addresses listed below are for submissions with payment:

Form 1040 and 1040-SR (U.S. Individual Income Tax Return):
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Internal Revenue Service, PO Box 1214, Charlotte, NC 28201-1214.
- Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin: Internal Revenue Service, PO Box 931000, Louisville, KY 40293-1000.
- Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming: Internal Revenue Service, PO Box 931000, Louisville, KY 40293-1000.
- Arizona, Arkansas, New Mexico, Oklahoma: Internal Revenue Service, PO Box 931000, Louisville, KY 40293-1000.
- Foreign country, U.S. possession or territory, APO/FPO, Form 2555 or 4563 filers, or dual-status aliens: Internal Revenue Service, PO Box 1303, Charlotte, NC 28201-1303.
Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return):
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Internal Revenue Service, PO Box 1302, Charlotte, NC 28201-1302.
- Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania Rhode Island, Vermont, Virginia, West Virginia, Wisconsin: Internal Revenue Service, PO Box 931300, Louisville, KY 40293-1300.
- Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming: Internal Revenue Service, PO Box 931300, Louisville, KY 40293-1300.
- Arizona, Arkansas, New Mexico, Oklahoma: Internal Revenue Service, PO Box 931300, Louisville, KY 40293-1300.
- Foreign country, America Samoa, Puerto Rico, income exclusion under IRC section 933, APO/FPO, Form 2555 or 4563 filers, dual-status aliens, or non-permanent residents of Guam or U.S. Virgin Islands: Internal Revenue Service, PO Box 1303, Charlotte, NC 28201-1303.
Form 940 (Employer’s Annual Federal Unemployment (FUTA) Tax Return): All taxpayers enclosing a payment should use Internal Revenue Service, PO Box 932000, Louisville, KY 40293-2000.
Form 943 (Employer’s Annual Tax Return for Agricultural Employees): All taxpayers enclosing a payment should use Internal Revenue Service, PO Box 932200, Louisville, KY 40293-2200.
Form 944 (Employer’s Annual Federal Tax Return): All taxpayers enclosing a payment should use Internal Revenue Service, PO Box 932100, Louisville, KY 40293-2100.
Form 945 (Annual Return of Withheld Federal Income Tax): All taxpayers enclosing a payment should use Internal Revenue Service, PO Box 932300, Louisville, KY 40293-2300.
Form 1041-ES (Estimated Income Tax for Estates and Trusts): For any state, foreign country, or United States Possession, the address is Internal Revenue Service, P O Box 932400, Louisville, KY 40293-2400.
Form 2290 (Heavy Vehicle Use Tax Return): For full payment, mail to Internal Revenue Service, P O Box 932500, Louisville, KY 40293-2500.

Mitigation of Penalties and Professional Responsibilities

Per Spidell, the IRS has indicated that it will forward any returns and payments inadvertently mailed to the wrong address, and typically, no late-filing or late-payment penalties should be imposed in such instances. However, if penalties are erroneously assessed, taxpayers or their representatives are advised to contact IRS customer service or the tax practitioner hotline for abatement, provided that proof of timely payment can be furnished.

Given these changes, it is imperative that tax professionals verify their tax software has incorporated these updated addresses. If software updates are not yet available, professionals should manually override any outdated addresses. Furthermore, proactive communication with clients to inform them of these changes is a best practice to prevent potential delays or issues.

Electronic Payment Options and State Tax Considerations

The IRS actively promotes electronic payment options as a paperless, convenient, safe, and secure alternative for tax payments. Practitioners and taxpayers are encouraged to explore these options by visiting www.irs.gov and searching for "e-pay".

A critical reminder from the IRS, highlighted in Publication 3891, is to send all state tax forms, vouchers, and payments directly to the respective state tax authority. Including state tax information with federal submissions will significantly delay the delivery of non-federal information to the correct state authority.

A Broader Context: Electronic Mandates

It is noteworthy that these revisions to physical mailing addresses for payments are occurring even as President Trump’s Executive Order 14247 mandates that tax payments be made electronically by September 30, 2025. As of the issuance of Spidell’s email on August 22, no specific guidance has been released regarding this electronic payment mandate. This juxtaposition of updating physical mail addresses while also pushing for electronic payments presents an interesting dynamic within IRS payment processing strategies. You should be watching for upcoming IRS guidance regarding how the move to fully electronic payment will take place.

Prepared with assistance from NotebookLM