Timing is everything and the IRS has chosen a particularly inauspicious time to close the Atlanta lock boxes used by taxpayers living in Georgia, South Carolina, Alabama, Tennessee, Kentucky, North Carolina, Missouri, New Jersey, and Virginia to mail their federal estimated tax payments. The IRS has recently announced that effective January 1, 2013, the Atlanta lockbox will be closed and all those taxpayers will mail payments to a lockbox located in Louisville, Kentucky instead. For those of you with nothing to file until your 2012 Form 1040 is completed, there is nothing to worry about. The filing instructions you receive with your return will reflect the correct Louisville address.
If you have a fourth quarter 2012 federal estimated payment due by January 15, 2013, the transmittal letter we provided to you has the old address and should not be used. Instead, you should mail your fourth quarter federal estimated payment to:
Internal Revenue Service
P.O. Box 1100
Louisville, KY 40293-1100
If you forget and mail the estimated payment to the Atlanta lock box, it should be forwarded, but it could arrive late. Please note that this change only affects your federal estimated payment. There has been no mailing address change for state estimated payments.