Where
to File Addresses for Individual
Taxpayers Filing Form 1040-ES
 |
Gregory J. Cook, EA, CPA+ Accredited Tax Advisor Past President Alabama Society of Enrolled Agents Past President Alabama Association of Accountants |
|
Estimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.
If you do not pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax. Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller.
|
If you live in ... |
then use this address ... |
|---|---|
|
Florida, Georgia, North Carolina, South Carolina |
Internal
Revenue
Service P.O. Box 105225 Atlanta, GA 30348-5225 |
|
Connecticut,
Maine,
Massachusetts,
New
Hampshire,
New
Jersey,
New
York,
|
Internal
Revenue
Service |
|
Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas |
Internal
Revenue
Service P.O. Box 1300 Charlotte, NC 28201-1300 |
|
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming |
Internal
Revenue
Service P.O. Box 510000 San Francisco, CA 94151-5100 |
|
Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia, West Virginia |
Internal
Revenue
Service P.O. Box 970006 St. Louis, MO 63197-0006 |
|
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin |
Internal
Revenue
Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
Form 1040-ES filing addresses for individuals using an APO/FPO, who are non-residents, dual status, who live in a US possession, and other exceptions
|
If you are ... |
then use this address ... |
|---|---|
|
A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien* Using an APO FPO address -
|
Internal
Revenue
Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| If you are... | then ... |
|---|---|
| A permanent resident of Guam |
Send
estimated
INCOME
TAX
vouchers
and
payments
to: Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921
Send
estimated
SELF-EMPLOYMENT
tax
vouchers
and
payments
to: |
|
A
permanent
resident
of
the
U.S.
Virgin
Islands |
Send
estimated
INCOME
TAX
vouchers
and
payments
to:
Send
estimated
SELF-EMPLOYMENT
tax
vouchers
and
payments
to: |
News and Articles from Bara Business Center
|
Greg Cook on the Recovery Act ... The Recovery Act was passed by Congress and signed into law by President Obama on February 17, 2009. The purpose of the $787 billion Recovery package is to jump-start the economy to create and save jobs. The Act specifies appropriations for a wide range of federal programs, and increases or extends certain benefits under Medicaid, unemployment compensation, and nutrition assistance programs. The legislation also reduces individual and corporate income tax collections (to an extent), and makes a variety of other changes to tax laws.
This Act will have far reaching consequences and we will be dealing with it for years to come (at least until 2018). Twenty-eight different agencies – such as the Departments of Education; Health and Human Services; and Energy – have been allocated a portion of the $787 billion in Recovery funds. Each agency develops specific plans for how it will spend its Recovery Act funds. The agencies then award grants and contracts to state governments or, in some cases, directly to schools, hospitals, contractors, or other organizations. The agencies are required to file weekly financial reports on how they are spending the money and their specific activities related to Recovery funds. Read more about The Recovery Act  |
| Anyone May Take Advantage of Our Affiliate Discounts Simply use one of our links to receive: QuickBooks discounts are up to 20% off MSRP QuickBooks Checks and Forms are 10% off your entire order Free Shipping on all purchases QuickBooks Pro 2011 makes accounting easy with tools to organize your finances all in one place. Complete tasks like paying employees1), invoicing, bill tracking and check-writing. Track sales and expenses, and easily share this data in Word and Excel 2) With QuickBooks Pro, you’ll spend less time on routine tasks and more time on your business. QuickBooks Organizes your Files and Makes Tax Time Easy - Save up to 20% Now + Free Shipping. 
Buy QuickBooks Checks and Forms and Save 10% + Free Shipping QuickBooks Premier has all of the great features you know and love in QuickBooks Pro, plus industry-specific, timesaving, ready-to-use reports and business planning tools tailored to help your company grow. Along with saving you time on routine accounting tasks, Premier makes it simple to monitor business performance, build forecasts and manage payables and receivables. Premier also includes tools for tracking inventory, creating purchase orders and setting pricing levels. Order QuickBooks Premier Industry-Specific Solutions and Save 20% + Free Shipping 
|
Tax Dept
