Where to send form 843

[zxqiang1]

Hi, Sir,

   It is my first time to have an underpayment penalty. I want to get it back via sending a form 843. I just noticed that the generated 2025 Form 1040-ES Payment Voucher uses this address 'INTERNAL REVENUE SERVICE PO BOX 1300 CHARLOTTE NC 28201-1300. BTW, My spouse lived in Arizona while I worked in Massachusetts. . Can I send the form to this address? 

[MaryK4]

You mail to the service center where you would be required to file a current year tax return for the tax to which your claim or request relates. 

For Arizona, 

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002