To mail Form 1040-ES, you should send it to the address specified for your state on the form's instructions. Generally, if you are mailing a payment, you would send it to the address provided for your payment type (check or money order) in the instructions. If you are not sending a payment, the address will differ based on whether you are using a private delivery service or the U.S. Postal Service. Always check the latest instructions on the IRS website for the most accurate information.
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