Recent and Immediate IRS Mailing Address Revisions
The IRS has announced new mailing addresses for certain tax returns and payments. While the changes were published in IRS Publication 3891 under the title “Lockbox Addresses for 2026,” the IRS has clarified that these new addresses apply starting with 2025 filings and payments. That means the updates affect upcoming estimated tax payments, business returns, and more.
Key Forms Affected
The main forms impacted are:
- Form 1040-ES – Estimated tax payments for individuals
- Form 941 – Employer’s quarterly federal tax return
Other forms, including 1040, 1040-SR, 4868, 940, 943, 944, 945, 1041-ES, and 2290, are also included when payments are sent by mail.
New Addresses to Know
- Individual estimated tax payments (Form 1040-ES): Many states that used to send payments to Cincinnati will now send them to Charlotte, NC or Louisville, KY, depending on where you live.
- Employer tax payments (Form 941): Nearly all states must now send these payments to Louisville, KY, instead of Cincinnati.
- Other common forms (like 1040, 4868, 940, and 945): These also have new Louisville or Charlotte addresses, depending on your state or filing status.
The IRS will still forward payments mailed to the wrong address, and penalties should not apply if they are sent on time. But tax professionals are advised to double-check that their software reflects the updates—or override the mailing address manually if needed.
Electronic Payments Encouraged
Although the IRS is updating its mailing system, it is also pushing for more electronic payments. Publication 3891 stresses that online payment options are safer, faster, and more secure. Taxpayers can find these options at irs.gov by searching “e-pay.”
Looking Ahead
Adding to the mix, a recent executive order requires that all federal tax payments be made electronically by September 30, 2025. The IRS has not yet released details on how this shift will roll out, but it makes the current mailing updates feel like a temporary fix as the system moves fully digital. For now, tax professionals should update client communications, make sure software reflects the new addresses, and encourage e-payment whenever possible.
For more information see Ed Zollars “Recent and Immediate IRS Mailing Address Revisions,” Current Federal Tax Developments, August 22, 2025.
Special thanks to Mark J. Bade (CPA, GCMA, St. Louis, Missouri) for bringing this article to my attention.