The IRS has announced the closing of several business payment P.O. Boxes in Cincinnati, OH and Hartford, CT effective as of July 1,2020, and that payments mailed to a closed P.O. Box will be returned to the sender. This announcement has created some confusion and a concern that the return of payments sent to the wrong address could be delayed and result in penalties for the taxpayer if not returned prior to the July 15th deadline.
Following is the appropriate list of IRS payment mailing addresses to be used by Massachusetts taxpayers. To help ensure timely receipt of your federal tax payment(s) you should use the address associated with the specific Form type and mail any payments due on or before the July 15th deadline. We recommend that all payments be made certified mail return receipt requested.
| If you are filing a Form … | and you ARE NOT ENCLOSING A PAYMENT, then use this address … | and you ARE ENCLOSING A PAYMENT, then use this address … |
|
1040 |
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-7008 |
|
1040-ES |
N/A | Internal Revenue Service P.O. Box 37007 Hartford, CT 06176-7007 |
|
1040-ES(NR) |
N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
|
1040V |
N/A | Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-7008 |
|
1040X |
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
|
4868 |
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 |
Internal Revenue Service P.O. Box 37009 Hartford, CT 06176-7009 |
While we do not expect these addresses to change, we encourage you to check the “Where to File” link on the IRS website just prior to mailing your payment: https://www.irs.gov/filing/massachusetts-where-to-file-addresses-for-taxpayers-and-tax-professionals