The Internal Revenue Service notes that taxpayers can submit tax payments online through the IRS website, over the telephone and by check or money order through the Postal Service. Taxpayers submitting payments by mail must use an IRS address which is determined by residency and type of tax filing submitted.
Taxpayers wishing to mail a payment must make the check or money order out to the United States Treasury. The IRS also notes that there are several different addresses to send payments to, depending on how the taxpayer files and whether or not the payment is enclosed with a tax filing. U. S. Tax Center published a list for tax year 2013 of the different IRS mailing addresses broken down by state and by filing type. For instance, a taxpayer in California who submits a 1040 with payment mails it to the IRS office in San Francisco. A taxpayer in Georgia who submits a 1040 with payment sends it to the IRS office in Louisville.