Official Payments Corporation
joint voucher, also enter your spouse's name and SSN.
List the names and SSNs in the same order on the joint
1-888-UPAY-TAX
(1-888-872-9829)
TM
voucher as you will list them on your joint return.
Enter in the box provided on the estimated tax payment
voucher only the amount you are sending in by check or
Link2Gov Corporation
money order. When making payments of estimated tax,
1-888-PAY-1040
(1-888-729-1040)
TM
be sure to take into account any 2013 overpayment that
you choose to credit against your 2014 tax, but do not
include the overpayment amount in this box.
For the latest details on how to pay by phone, go to
Make your check or money order payable to “United
States Treasury.” Do not send cash. To help process your
Pay by Check or Money Order Using the
payment accurately, enter the amount on the right side of
Estimated Tax Payment Voucher
the check like this: $ XXX.XX. Do not use dashes or lines
(for example, do not enter “$ XXX—” or
There is a separate estimated tax payment voucher for
“$ XXX
”).
xx
each due date. The due date is shown in the upper right
100
Enter “2014 Form 1040-ES” and your SSN on your
corner. Complete and send in the voucher only if you are
check or money order. If you are filing a joint estimated tax
making a payment by check or money order. If you and
payment voucher, enter the SSN that you will show first on
your spouse plan to file separate returns, file separate
your joint return.
vouchers instead of a joint voucher.
Enclose, but do not staple or attach, your payment with
To complete the voucher, do the following.
the estimated tax payment voucher.
Print or type your name, address, and SSN in the space
provided on the estimated tax payment voucher. If filing a
Where to File Your Estimated Tax Payment Voucher if Paying by Check or Money Order
Mail your estimated tax payment voucher and check or money order to the address
Alabama, Georgia, Kentucky,
Internal Revenue Service
shown below for the place where you live. Do not mail your tax return to this address or
Missouri, New Jersey, North
P.O. Box 931100
send an estimated tax payment without a payment voucher. Also, do not mail your
Carolina, South Carolina,
Louisville, KY 40293-1100
estimated tax payments to the address shown in the Form 1040 or 1040A instructions. If
Tennessee, Virginia
you need more payment vouchers, you can make a copy of one of your unused
vouchers.
Caution: For proper delivery of your estimated tax payment to a P.O. box, you must
Connecticut, Delaware, District of
Internal Revenue Service
include the box number in the address. Also, note that only the U.S. Postal Service can
Columbia, Maine, Maryland,
P.O. Box 37007
deliver to P.O. boxes. Therefore, you cannot use a private delivery service to make
Massachusetts, New Hampshire,
Hartford, CT 06176-7007
estimated tax payments required to be sent to a P.O. box.
New York, Pennsylvania, Rhode
Island, Vermont, West Virginia
IF you live in . . .
THEN send it to “Internal Revenue
A foreign country, American Samoa,
Internal Revenue Service
Service” at . . .
or Puerto Rico, (or are excluding
P.O. Box 1300
income under Internal Revenue
Charlotte, NC 28201-1300
Code 933) or use an APO or FPO
USA
address, or file Form 2555,
2555-EZ, or 4563, or are a
dual-status alien or nonpermanent
resident of Guam or the U.S. Virgin
Islands
Florida, Louisiana, Mississippi, Texas
Internal Revenue Service
Guam:
Department of
P.O. Box 1300
Bona fide residents*
Revenue and Taxation
Charlotte, NC 28201-1300
Government of Guam
P.O. Box 23607
GMF, GU 96921
Alaska, Arizona, California, Colorado,
Internal Revenue Service
Hawaii, Idaho, Nevada, New Mexico,
P.O. Box 510000
Virgin Islands Bureau
Oregon, Utah, Washington, Wyoming
San Francisco, CA 94151-5100
of Internal Revenue
U.S. Virgin Islands:
Arkansas, Illinois, Indiana, Iowa,
Internal Revenue Service
6115 Estate Smith Bay
Bona fide residents*
Kansas, Michigan, Minnesota,
P.O. Box 802502
Suite 225
Montana, Nebraska, North Dakota,
Cincinnati, OH 45280-2502
St. Thomas, VI 00802
Ohio, Oklahoma, South Dakota,
Wisconsin
*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for
bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.
Instructions for the 2014 Estimated
the items listed under What's New, earlier). For more
details on figuring your adjusted gross income, see
Tax Worksheet
Expected AGI—Line 1 in chapter 2 of Pub. 505.
If you are self-employed, be sure to take into account
Line 1. Adjusted gross income. Use your 2013 tax
the deduction for self-employment tax. Use the 2014
return and instructions as a guide to figuring the adjusted
Self-Employment Tax and Deduction Worksheet for Lines
gross income you expect in 2014 (but be sure to consider
-4-
Form 1040-ES (2014)