The Internal Revenue Service is changing its lockbox payment addresses in five states for individual taxpayers and 23 states for business taxpayers in the New Year.

On Jan. 1, 2009, the Treasury’s Financial Management Service and the IRS will discontinue operations at their Dallas lockbox facility. Payments for individual taxpayers in Kentucky, Louisiana, Mississippi, Tennessee and Texas that were previously sent to Dallas should now be mailed to the lockbox site in Charlotte, N.C.

Payments for business taxpayers in 23 other states that were previously sent to Charlotte should now be sent to the lockbox site in Cincinnati.

A chart showing the relevant states, forms and addresses can be accessed at http://www.irs.gov/taxpros/article/0,,id=201502,00.html.