Where Do I Send My IRS Payment in California?

If you live in California and are mailing a federal tax payment, where to send your IRS payment depends on the form. Most individual payments go to a P.O. box in Louisville, Kentucky; quarterly estimated payments go to Charlotte, North Carolina; and returns without a payment (plus amended returns) go to the IRS processing center in Ogden, Utah.1Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment Sending it to the wrong place won’t get your return rejected, but the extra handling can push you past a deadline, and the IRS charges 0.5% of the unpaid balance per month (up to 25%) once a payment is late.2Internal Revenue Service. Failure to Pay Penalty

Form 1040 Payment (Balance Due With Your Return)

If you’re a California resident mailing a paper Form 1040 with a check or money order, include Form 1040-V (the payment voucher) and send everything to:

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-10001Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment

If you don’t owe anything, the return itself goes to a different address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00021Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment

Quarterly Estimated Tax Payment (Form 1040-ES)

Every quarterly estimated payment from California goes to the same Charlotte address, regardless of which quarter or how much:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-13003Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES

The four quarterly due dates for 2026 are April 15, June 15, September 15, and January 15, 2027.4Internal Revenue Service. Publication 509 (2026), Tax Calendars

Extension Payment (Form 4868)

A Form 4868 extension gives you six more months to file, but any tax you owe is still due April 15. If you’re mailing Form 4868 with a payment, send it to:

Internal Revenue Service
P.O. Box 931300
Louisville, KY 40293-13005Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

If you’re filing the extension with no payment, it goes to Ogden instead:

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-00455Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Amended Return (Form 1040-X)

California residents mailing a Form 1040-X send it (and any additional tax owed) to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00526Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals

The IRS also accepts electronically filed amended returns for the current and two prior tax years. If you owe additional tax on the amended return, pay as quickly as possible to limit penalties and interest.

Business Tax Payments

Most businesses can’t mail a check. Corporations are generally required to make all federal tax deposits electronically, so a mailed payment usually isn’t an option for Form 1120 or payroll liabilities.7Internal Revenue Service. Instructions for Form 1120 (2025) The return itself still gets mailed on paper if you’re not e-filing:

For Form 941 payroll returns, California employers filing without a payment mail to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. Employers filing Form 941 with a payment include Form 941-V and send the package to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.10Internal Revenue Service. Where to File Your Taxes for Form 941 Business checks should include the entity’s Employer Identification Number.

How to Write the Check

Make checks and money orders payable to “U.S. Treasury.” On the check, write your name, Social Security number (or EIN for a business), the tax year, and the form number (for example, “2025 Form 1040”). Include the matching payment voucher — Form 1040-V with a 1040 balance due, Form 1040-ES with an estimated payment, Form 941-V with a payroll payment — so the IRS can post the money to the right account.

If You’re Using FedEx, UPS, or DHL

Private carriers can’t deliver to a P.O. box, so you can’t use those Louisville and Charlotte addresses with FedEx, UPS, or DHL. Only specific service levels from those three carriers qualify for the “timely mailing equals timely filing” rule; standard ground shipping does not.11Internal Revenue Service. Private Delivery Services (PDS) The street address for the Ogden processing center is:

Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 8420112Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)

For forms that normally route to Louisville or Charlotte, check the IRS private delivery service address page for the corresponding street address before shipping.

Proof That You Mailed on Time

If the IRS later questions whether your payment arrived by the deadline, the postmark is what counts. Under federal law, sending a document by USPS registered mail creates automatic legal proof of the mailing date, and the same rule applies to certified mail and to the designated private delivery services.13Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying Certified mail with a return receipt is cheap insurance for an extension request or a large balance due. If you ship with a private carrier, keep the tracking record showing the pickup date.11Internal Revenue Service. Private Delivery Services (PDS)

You Don’t Have to Mail It

Paying electronically avoids the address question entirely. IRS Direct Pay sends money straight from a checking or savings account at no charge, and works for Form 1040 balances, estimated taxes, and extension payments.14Internal Revenue Service. Pay Personal Taxes From Your Bank Account Businesses and anyone making frequent payments use EFTPS, which requires enrollment and a mailed PIN that takes about seven business days to arrive.15Electronic Federal Tax Payment System (EFTPS). Welcome to EFTPS Online Credit and debit card payments go through approved third-party processors and carry a fee: around 1.75% to 1.85% for credit cards (with a $2.50 minimum) and roughly $2.10 to $2.15 flat for debit cards.16Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet