The correct Form 945 mailing address depends on two things: the state where your principal place of business is located, and whether you’re sending a check or money order with the return. If you’re enclosing a payment, every filer uses one address in Louisville, Kentucky. If you’re not, filers split between Kansas City, Missouri and Ogden, Utah by state.
Where To Mail Form 945 Without a Payment
Filers in the following states send the return to Kansas City: Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, and Wisconsin.
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00421Internal Revenue Service. Where to File Your Taxes for Form 945
Filers in the following states send the return to Ogden: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming.
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00421Internal Revenue Service. Where to File Your Taxes for Form 945
Where To Mail Form 945 With a Payment
If you’re enclosing a check or money order, ignore the state groupings. Every filer uses the same address:
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-23001Internal Revenue Service. Where to File Your Taxes for Form 945
Sending a balance-due return to the Kansas City or Ogden address is the most common mistake with paper 945s. The payment may not be processed correctly. Confirm which envelope you’re sealing before it goes in the mail.
Filers Outside the U.S. and Exempt Organizations
If you have no legal residence or principal place of business in any U.S. state, mail your return without payment to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 844091Internal Revenue Service. Where to File Your Taxes for Form 945
With a payment, use the Louisville address above.
Exempt organizations, federal, state, and local government entities, and Indian tribal governments follow their own rule regardless of location: no-payment returns go to Ogden (UT 84201-0042), and returns with payment go to Louisville.1Internal Revenue Service. Where to File Your Taxes for Form 945
Street Addresses for Private Delivery Services
FedEx, UPS, and DHL can’t deliver to a P.O. Box, so the IRS publishes street addresses at its Submission Processing Centers for private delivery. Only certain service tiers qualify for the timely-mailing-as-timely-filing rule; approved carriers include DHL Express, FedEx (overnight, two-day, and international priority options), and UPS (Next Day Air, 2nd Day Air, and Worldwide Express options).2Internal Revenue Service. Private Delivery Services (PDS) Ground shipping doesn’t qualify, and using an unapproved service can leave your return treated as late even if it arrives on time.
Match the street address to the processing center that corresponds to your state group. Kansas City group filers use Kansas City; Ogden group filers use Ogden.
- Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
- Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
- Austin: Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741
USPS certified mail also provides proof of timely filing if you’d rather go that route.3Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
E-Filing Instead
Electronic filing avoids the address question. The IRS accepts Form 945 through its Modernized e-File (MeF) platform, and the same system handles the corrected return, Form 945-X.4Internal Revenue Service. E-file Employment Tax Forms You submit through an IRS-approved software provider or a reporting agent, and you get an immediate acknowledgment of receipt. If a paper return has ever gone missing or landed at the wrong center, that’s the reason to switch.
When Form 945 Is Due
Form 945 is due January 31 of the year after the tax year you’re reporting. For tax year 2025, January 31 falls on a Saturday, so the deadline moves to Monday, February 2, 2026.5Internal Revenue Service. Instructions for Form 945
If you made every required federal tax deposit on time and in full during the year, you get an automatic extension. For tax year 2025, that extended date is February 10, 2026.5Internal Revenue Service. Instructions for Form 945 No form or request is needed to claim it. One late or short deposit, and the original deadline applies.
These addresses and dates change from year to year. Before you seal an envelope, confirm the current address against the IRS instructions for the year you’re filing.