In a move to make payments more efficient and to reduce the risk of fraud, the federal government is changing both how they receive taxpayers’ payments as well as how they make payments to others.

Taxpayers who owe money to the Internal Revenue Service can choose from several payment options, including short-term extensions and long-term installment agreements.

Ready to mail your third-quarter estimated tax payment? Mailing addresses for some Forms 1040-ES have changed. Here’s what you need to know about estimated tax payments—and where to mail them. With ...