
Just a quick note - for some reason, the IRS has changed the mailing address for quarterly estimate payments.
IRS indicates that any payments sent to the old address (that was current at tax filing deadline last year) will be forwarded and no penalties will be assessed. The "old" address was actually printed on the IRS Forms 1040-ES...
FYI - If you mailed payments using "certified mail", as advised - you will be able to prove the date you made the payment.
I always pay my estimates online using IRS Direct Pay, to avoid any timing issues.
Here's the new address for Oregon & Washington state taxpayers...
Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
My clients living in other states can look up the new address here
Here's links to online payment methods
Direct Pay with bank account | Internal Revenue Service
Payments | Internal Revenue Service
Very unusual for a taxing authority to change addresses mid-year, after the filing deadline...
Anyway - just email if you have questions!
Have a great Fall! Garland