You might owe the state money for many different reasons. If you move during the year or miscalculate a previous return it is unpleasant to receive a huge tax bill later and discover hidden fees, penalties and interest added to the original amount you owed. Every state’s filing requirements are different and there is no one answer to where you should write a check to if you owe money. Tracking this information down might take some time as you will need to surf the internet for answers; type in ‘department of revenue’ or ‘division of taxation’ or generic (state name) and then state taxes. Find the FAQ’s (frequently asked questions) page and it is likely that your state taxation website will have the answer to your question listed, or a phone number to the exact department you need to call; you can find all the contact information on the state webpage. When you call up they will be able to give you an exact address. Usually you will have to write checks out to state departments, for example if you paying money to New York you will write the check payable to New York State Income Tax and include your social security number and past income tax, do not send money in the post.
