The mailing address for Form 941-V is Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. That single Louisville lockbox handles every Form 941 payment submitted by check or money order, regardless of which state your business operates from, and it applies equally to businesses in U.S. territories and those with foreign addresses.1Internal Revenue Service. Where to File Your Taxes for Form 941
The Address, Formatted for the Envelope
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Use this address for all 50 states, the District of Columbia, American Samoa, Guam, the U.S. Virgin Islands, Puerto Rico, the Commonwealth of the Northern Mariana Islands, and any business filing from a foreign address.1Internal Revenue Service. Where to File Your Taxes for Form 941 Because it’s a P.O. box, a private courier cannot deliver here; couriers require a street address at the designated processing center.
Make Sure You’re Allowed to Mail a Check
Form 941-V is only for employers whose payroll tax liability is small enough that the IRS lets them skip electronic deposits. You qualify if your total tax on Line 12 of Form 941 is under $2,500 for either the current quarter or the preceding quarter, and you haven’t triggered the $100,000 next-day deposit rule during the current quarter.2Internal Revenue Service. Notice 931 – Deposit Requirements for Employment Taxes Only one of the two quarters needs to fall below $2,500.
If your liability hits $2,500 or more in both quarters, or you’re a semi-weekly depositor, electronic deposit through EFTPS is mandatory.3Internal Revenue Service. Topic No. 757, Forms 941 and 944 – Deposit Requirements Mailing a check when you’re required to deposit electronically triggers a failure-to-deposit penalty under 26 USC 6656 even if the IRS receives your money on time.4Office of the Law Revision Counsel. 26 USC 6656 – Failure to Make Deposit of Taxes
Preparing the Voucher and Check
Form 941-V sits at the bottom of Form 941. Detach it along the perforated line and fill in four items: your Employer Identification Number, the payment amount, your business name and address, and the box for which quarter the payment covers. The payment amount should match the balance due on Line 14 of your completed return exactly.5Internal Revenue Service. Instructions for Form 941
Make the check or money order payable to “United States Treasury.” On the memo line, write your EIN, “Form 941,” and the tax period. For example: “12-3456789, Form 941, 2nd Quarter 2026.”6Internal Revenue Service. Instructions for Form 941 That memo line is your backup if the voucher gets separated from the check during processing. Don’t staple the check to the voucher or the return; the IRS processes these by machine.
Confirm the funds are in the account before mailing. If the check bounces, the IRS charges a separate dishonored-payment penalty of 2% of the check amount when it’s $1,250 or more, or the lesser of $25 or the check amount when it’s under $1,250.7Internal Revenue Service. Dishonored Check or Other Form of Payment Penalty
If You Already Paid Electronically, Don’t Mail to Louisville
The Louisville lockbox is only for returns that include payment. When you’ve deposited the tax through EFTPS and owe nothing with the return, the “without payment” address depends on your state.
- Businesses in the eastern half of the country (Connecticut through Wisconsin in the IRS grouping): Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005.
- Businesses in the western half (Alabama through Wyoming in the IRS grouping): Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005.
- Employers in U.S. territories or with a foreign address: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.1Internal Revenue Service. Where to File Your Taxes for Form 941
Sending a no-payment return to Louisville, or a payment to one of the no-payment processing centers, delays processing by weeks.
Deadlines for 2026
Form 941 is due on the last day of the month after the quarter ends, and the deadline shifts to the next business day when it falls on a weekend or holiday.8Internal Revenue Service. Employment Tax Due Dates
- Quarter 1 (January–March): April 30, 2026
- Quarter 2 (April–June): July 31, 2026
- Quarter 3 (July–September): November 2, 2026 (October 31 falls on Saturday)
- Quarter 4 (October–December): February 1, 2027 (January 31 falls on Sunday)
If you deposited all taxes on time throughout the quarter, you get an extra 10 calendar days to file the return itself.8Internal Revenue Service. Employment Tax Due Dates That extension applies only to the return. If you’re mailing Form 941-V with a check, the payment is still due by the original deadline.
Timeliness is judged by the postmark date on your envelope, not the arrival date. A return postmarked April 30 but delivered May 5 is timely.
Get Proof of Mailing
Sending a payroll tax check through regular mail with no tracking is a needless risk. Certified mail with a return receipt gives you a timestamped record that the IRS received the envelope, which is the proof the IRS accepts if a payment goes missing.
If you prefer a private courier, only IRS-designated services count for the “timely mailing is timely filing” rule. Standard ground shipping does not qualify. Approved options include FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2 Day; UPS Next Day Air, UPS Next Day Air Saver, and UPS 2nd Day Air; and DHL Express services including DHL Express Worldwide and DHL Express Envelope.9Internal Revenue Service. Private Delivery Services (PDS) Because couriers cannot deliver to P.O. boxes, you’ll need the IRS street address for the Louisville processing center if you go that route.
Update Your Address First If You’ve Moved
If your business has moved since your last filing, update your address with the IRS by filing Form 8822-B (Change of Address or Responsible Party – Business) or by entering the new address on your return. A change-of-address request takes four to six weeks to process, and relying solely on a postal forwarding order is unreliable because not all post offices forward government correspondence.10Internal Revenue Service. Address Changes