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Mailing an Estimated Tax Check: What to Include

Checked October 17, 2026 · Educational summary

General information, not tax, legal or financial advice. We are not the IRS. Check IRS.gov or a qualified tax professional. Sources read on October 17, 2026. Dates and amounts after 2026 are expected and may change. Examples use made-up numbers. This page contains no affiliate links.

the IRS asks you to pay online whenever possible. If you pay by check or money order, make it payable to "U.S. Treasury" in dollars and cents, include the required identifying details, and mail it to the address for your state on the 2026 Form 1040-ES (for the January 15, 2027 payment). Allow 2 weeks for the IRS to receive and process it. The final 2026 payment is expected to be due January 15, 2027, so mail early.

What the IRS page says to include on the check

• Your name, address and phone number.
• The tax form or notice number.
• The tax year for the payment.
• The Social Security number (SSN), employer identification number (EIN) or individual taxpayer identification number (ITIN) of the person who should get credit for the payment.
• If you filed a joint return but you and your spouse were assessed separate amounts, write "MFT 31 Separate Assessment" on the memo line (this note is about assessed balances; it is not specific to estimated payments).

Where to mail it

For the 2026 tax year, including the payment due January 15, 2027, mail your Form 1040-ES voucher and check to the address for your state on the 2026 Form 1040-ES. No 2027 form is needed for that payment. The IRS's correction notice for the 2026 Form 1040-ES gives these addresses for payments with a voucher:

• IRS, P.O. Box 1300, Charlotte, NC 28201-1300: AL, AK, AZ, CA, CO, FL, GA, HI, ID, KS, LA, MI, MS, MT, NE, NV, NM, NC, ND, OH, OR, PA, SC, SD, TN, TX, UT, WA, WY.
• IRS, P.O. Box 931100, Louisville, KY 40293-1100: AR, CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, OK, RI, VT, VA, WV, WI. Addresses for taxpayers abroad and others are not covered here. The IRS says addresses printed on forms before the correction (published 16 March 2026) could be wrong, so check the current form.

Tips from the IRS

• Do not use staples or paper clips to attach the check to a return, notice or voucher.
• Do not mail cash.
• If you mail Form 1040-V, use regular mail; private delivery service may delay processing.
• The payment may be transferred electronically from your account the same day the IRS receives the check.

How to confirm receipt

Allow 2 weeks. The IRS says you can view payment activity in your Individual Account (see checking payments in your Online Account), or verify with your bank that the check cleared.

If the check does not clear or is not credited

You may choose to place a stop payment order on the check and make another payment. The IRS says that if you choose this, it will not charge a dishonored check penalty, and you may be reimbursed for bank charges related to the stop payment (Form 8546).

Example (made-up numbers)

A freelancer mails a $3,000 check on January 4, 2027 for the January 15 payment. Two weeks later she looks in her online account; if it is missing she checks with her bank before deciding on a stop payment.

Related

Faster options: IRS Direct Pay. Penalty for paying late: underpayment penalty.

FAQ

Does the IRS treat the postmark as the payment date?

The IRS says a mailed payment postmarked by the due date is treated as paid on the postmark date, but the postmark date is the date USPS processes the envelope, which may be later than the day you drop it off. Mail early or pay online. Under IRC section 7502, the envelope must be properly addressed, carry postage and be deposited in the U.S. mail by the due date.

Which address for estimated tax?

The one in the Form 1040-ES instructions for your state.

What we could not verify