The IRS recently announced a mid-year change to the mailing addresses for individual estimated tax payments (Form 1040-ES). This update applies to payments being made in 2025—including the fourth-quarter estimated tax payment due January 15, 2026.
Because the change came mid-year, the addresses printed on your 2025 Form 1040-ES vouchers are no longer correct. Starting in 2026, these vouchers will reflect the new addresses.
Recommended: Pay Your Estimated Taxes Online
The IRS encourages taxpayers to pay estimated taxes online whenever possible. Online payments are faster, safer, and allow you to track your payment history. You have several options:
- IRS online account
- IRS2Go app: Pay from your mobile device.
Paying online reduces the risk of lost mail and ensures your payment is credited immediately, so you don’t have to worry about the address change.
New Mailing Address for Ohio Taxpayers
If you prefer to mail your estimated tax payment, the new address for Ohio taxpayers is:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
What If I Sent My Payment to The Old Address?
The IRS has stated that payments mailed to the old address will be forwarded, and no late-filing or late-payment penalties will apply because of this change. If you run into any issues, reach out to your accountant—we can help resolve the matter with the IRS.
What If I Live Outside of Ohio?
Taxpayers outside of Ohio might also need to send their 2025 Form 1040-ES vouchers to a new mailing address. Please refer to this IRS page for a state-by-state breakdown.
Looking Ahead
The OBBBA stipulates that beginning in 2026, all federal tax payments and refunds will be handled electronically. We’ll keep you informed of any new IRS guidance on this mandate to ensure your transition is seamless--because it is always our goal to make your life #LessTaxing.