IRS changes certain mailing addresses, including for 1040-ES.
The IRS has confirmed that it is now requiring taxpayers in certain states to send payments to new mailing addresses. You can check the IRS Publication or call our office for the new mailing address: https://www.irs.gov/pub/irs-pdf/p3891.pdf
Please note that options are available to make payments online; otherwise, it is recommended to use certified mail for proof of mailing.
According to the IRS, they will forward any returns and payments inadvertently mailed to the wrong address and no late-filing or late-payment penalties should be imposed. However, if the IRS erroneously imposes penalties, taxpayers or their tax professionals can contact the IRS customer service or tax practitioner hotline to have the penalties abated. Proof of timely payment must be provided.