What Address Do You Send Payments to the IRS?

Paying taxes to the IRS by mail requires sending your payment to the correct address to avoid delays or misapplied funds. The mailing location depends on factors such as your state, the type of tax form, and whether you’re including a balance due notice. Using the wrong address can lead to processing issues or penalties.

Different IRS Payment Addresses

The correct IRS mailing address depends on your location and the type of tax form. The IRS has multiple processing centers, each handling payments from specific states. A taxpayer in California may send a payment to one address, while someone in New York may have a different one. These addresses change periodically, so relying on an old address can cause delays.

Payment type also affects the mailing location. Estimated tax payments with Form 1040-ES go to a different address than a balance due on a filed return. Businesses making payroll or corporate tax payments have separate addresses. The IRS website provides an updated list of mailing addresses categorized by tax form and taxpayer location.

Mailing a Check or Money Order

When sending a check or money order, proper preparation ensures correct processing. Payments should be made payable to the “United States Treasury,” not the IRS. The check must include your name, address, daytime phone number, and Social Security number (or Employer Identification Number for businesses) to match it to your account.

Write the tax year and form number on the memo line to clarify the payment’s purpose. For example, writing “2024 Form 1040” ensures a balance due is applied correctly. For estimated taxes, writing “2025 Form 1040-ES” helps prevent misapplication.

The IRS advises against sending cash. A check from a U.S. financial institution or a money order is recommended. If using a money order, keep the receipt as proof of payment. For large amounts, cashier’s checks provide added security, as banks maintain a record of issuance.

Confirming Payment Delivery

The IRS does not issue immediate confirmations for mailed payments, so tracking its status is important. Certified mail with a return receipt from the U.S. Postal Service provides proof of delivery. Private carriers like FedEx and UPS also offer tracking options.

After mailing, taxpayers can check their IRS account online to confirm the payment has been applied. The IRS website has an account lookup tool where users can view their balance and recent payments. Most payments appear within three weeks. If a payment does not post within that timeframe, reviewing bank records for a cleared check can confirm whether the IRS has deposited the funds. A cleared check will show a back endorsement from the U.S. Treasury.

If a payment remains unprocessed after several weeks, contacting the IRS may be necessary. Calling early in the day or using the automated system can reduce wait times. Having details such as the check number, amount, and mailing date readily available will help resolve issues more efficiently.

Handling Address Changes or Errors

Sending a payment to an outdated or incorrect IRS address can cause delays, misapplied funds, or penalties if a balance remains unpaid past the due date. Since IRS mailing locations change periodically, relying on old notices or prior-year tax documents increases the risk of sending a payment to the wrong location. If a taxpayer realizes they used the wrong address after mailing a payment, they should monitor their IRS account for signs of non-receipt, such as an unchanged balance or a notice indicating a missing payment.

If a payment is delayed or lost due to an incorrect mailing address, the IRS may assess failure-to-pay penalties or interest. Taxpayers can request penalty abatement if they can show reasonable cause, such as reliance on outdated IRS instructions. Stopping payment on a lost check and issuing a replacement may be necessary, though banks often charge fees for this service. If a payment is sent to the wrong IRS processing center but remains within the agency’s system, it may be forwarded internally, though this can take several weeks.