1040-ES mailing address confusion (02-11-26)

We have received numerous inquiries from tax professionals alerting us that the Form 1040-ES mailing address for payments had been changed for certain taxpayers in the 2026 instructions. We reached out to the IRS for clarification because no announcement had been made. Since that time, the IRS has removed the 2026 Form 1040-ES from their website.

We’ve been informed by the IRS that taxpayers and tax professionals should use the addresses listed on the following IRS webpages for the appropriate mailing address depending on the state in which the taxpayer is located:

www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
www.irs.gov/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040-es

If payments were made to the wrong address, the IRS will forward the payments to the correct address. However, this is an important reminder that taxpayers should always send payments to the IRS through certified mail. This is also another reason to encourage clients to make payments electronically, to avoid these mailing address concerns.

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