Important Changes for Taxpayers Making Federal Estimated Tax Payments
The IRS recently announced that it changed the mailing address where taxpayers in certain states should mail their quarterly estimated tax payments.
Effective for 3rd quarter federal estimated payments due by Monday September 15th, taxpayers that are residents of the state of Ohio should mail their Form 1040-ES, Estimated Tax Payment for Individuals along with payment to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
The address previously provided in payment instructions and often printed on payment vouchers was a P.O. Box in Cincinnati. According to the IRS, payments inadvertently mailed to this old address on a timely basis will be forwarded, and no late-payment penalties will be imposed.
While the IRS continues to accept paper checks as payment, it is likely that this will be changing soon. Earlier this year, President Trump signed Executive Order 14247 mandating that the Treasury Department/IRS stop issuing and receiving paper checks for federal tax payments. The Executive Order set a deadline of September 30th, 2025 for the Secretary of Treasury to discontinue use of traditional checks. The Treasury department and the IRS have not yet announced how they plan to implement this requirement, and it is likely that this deadline will be delayed temporarily.
While the Executive Order may be delayed, we believe that a requirement that taxpayers remit payments of tax electronically is on the horizon, and we encourage our clients to begin looking at the available options for making these payments electronically. These available options include the following:
- IRS Direct Pay using a bank account
- Electronic Federal Tax Payment System (EFTPS)*
- Individual/Business Online Account*
- Third party payments by debit and credit card**
For more information on each of these options, please visit https://www.irs.gov/payments
*Registration and identity verification through ID.me is required
**Subject to third party payment processing fee
