As threatened promised last month, I'm here to remind you that if you pay estimated taxes, your second 1040-ES filing for the 2009 tax year is due Monday, June 15.
Last year I recreated here on the ol' blog the table of mailing addresses found in the 1040-ES package. To save you from opening the IRS PDF document (those things tend to really slow down my computer), below is the 2009 version.
Yes, the IRS is still reshuffling workloads and sending some forms to new locations this year. So if you're mailing your voucher, use the appropriate address below, not the one on previous year forms.
| If you live in: | Send your 1040-ES voucher and payment to: |
| District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, Vermont | Internal Revenue Service P.O. Box 37001 Hartford, CT 06176-0001 |
| New Jersey, New York, Pennsylvania | Internal Revenue Service P.O. Box 37007 Hartford, CT 06176-0007 |
| Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia | Internal Revenue Service P.O. Box 105225 Atlanta, GA 30348-5225 |
| Alaska, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington | Internal Revenue Service P.O. Box 510000 San Francisco, CA 94151-5100 |
| Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, Ohio, Rhode Island, West Virginia | Internal Revenue Service P.O. Box 970006 St. Louis, MO 63197-0006 |
| Kentucky, Louisiana, Mississippi, Tennessee, Texas | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| Arizona, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin, Wyoming |
Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| All APO and FPO addresses; U.S. citizens or tax residents in a foreign country; filers of forms 2555, 2555-EZ or 4563 | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA |
| Puerto Rico, American Samoa, Northern Mariana Islands, nonpermanent residents of Guam or U.S. Virgin Islands, | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA |
| Guam permanent residents | Department of Revenue & Taxation Government of Guam P.O. Box 23607 GMF, GU 96921 |
| U.S. Virgin Islands permanent residents | V.I. Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie St. Thomas, VI 00802 |
And yes, some of these state groupings are bizarre, but the IRS parcels out the work according to volume, not geography. That's why states with lots of residents are, for the most part, grouped with less-populated states.
Also, if you're mailing your payment, be sure to send it along with the correct voucher. If you don't have one, you will need to click over to the 1040-ES info to download it.
If you're paying via EFTPS (the IRS' Electronic Federal Tax Payment System), like I did just before posting this time, you might want to go ahead and schedule your 1040-ES payment #2 today or tomorrow, just to make sure that it gets paid on Monday.
One final figuring reminder: if you're trying to come up with a 2009 estimated tax amount that's close to what you owe instead of using the safe harbor payment method (discussed on pages 2 and 3 of this story), remember that the American Recovery and Reinvestment Act of 2009 which became law in February contains tax law changes that might affect your calculations.
The IRS notes that some instances that might be taken into account here are certain unemployment compensation; economic recovery payments to Social Security, Supplemental Social Security (SSI), railroad retirement benefits, and veterans disability compensation; some pension benefits; the Making Work Pay credit; and first-time homebuyer credit.
A full list of the changes that could have potential 1040-ES amount effects are on page one of the 1040-ES package.
If any of those instances hit home, run the numbers again using the 1040-ES worksheet. Or you can check out the IRS withholding calculator to see if you (or your spouse if you file jointly) are having enough taken out that way and figure what you need to make up in estimated payments.
Tax software users also might want to check out their programs for calculators that can help out here, too.
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Dave
Hey.. I want to make an estimated tax payment for my LLC business (which I submit as self employment income on my 1040 Sched C) but when I log in to EFTPS and click on Make a Payment, I have no idea which form to select.. I don’t see 1040ES in the list. Which is the correct form to use?
Kay
Dave,
Yeah, that’s not very clear. Click on the Form 1040 option. Then you should see that you have the option to pay 1040ES taxes. Make sure you enter the year 2009 so it will be credited to your 2009 tax payments.
Thanks for reading and writing.
Kay