Last week, the IRS released Publication 3891. This publication lists out where to mail paper-filed returns and payments for the 2026 tax year. Currently, Nevadans mail many IRS payments to addresses in Cincinnati, but not anymore. Spidell reports that the new addresses should be used immediately.
The major change for residents of Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, and Wyoming is that there are new addresses to mail Forms 1040-V and 1040-ES. (Paper-filed forms 1040 with a payment go to the 1040-V address.) The new address for residents in these states for Form 1040-V is:
Internal Revenue Service
PO Box 931000
Louisville, KY 40293-1000
The new address for residents of those states for Form 1040-ES is:
Internal Revenue Service
PO Box 931100
Louisville, KY 40293-1100
While the IRS states they will forward mail from the old Cincinnati addresses, I would, if at all possible, use the new address. The IRS’s ability to deal with correspondence is dreadful, and while penalties will be waived if you can prove you mailed it to the Cincinnati address why deal with that at all! [1]
Even better, if you pay electronically (using IRS Direct Pay, EFTPS, your IRS online account, or having your tax professional have your bank account debited with the filing of your return) you avoid any issue at all.
Other addresses have changed, too, including where to mail extension payments and where to mail business payments. Those are also noted in Publication 3891.
[1] Remember, to prove you mailed anything timely to the IRS it must go by certified mail. Yes, it will cost you $5.30, but it’s well worth it.