IRS Mailing Address for Kentucky: Forms 1040, 1120, and 941

The IRS mailing address for Kentucky residents depends on the form you’re filing and whether you’re enclosing a payment. Most individual paper returns go to Kansas City, Missouri, when no payment is included, and to Louisville, Kentucky, when a check or money order is attached. Certain business returns route to Ogden, Utah, based on asset size. Getting the address right matters, because a return sent to the wrong center can sit for weeks before it’s rerouted.

Form 1040 and 1040-SR

For a paper individual return with no payment enclosed, Kentucky filers mail to:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

If you owe and are sending a check or money order with the return, the address changes:

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000¹

Include Form 1040-V, the payment voucher, so the IRS can match your check to your return. Make the check payable to “United States Treasury” and write your Social Security number, the tax year, and “Form 1040” on it.²

Estimated Tax Payments (Form 1040-ES)

Self-employed workers, freelancers, and others paying quarterly send Form 1040-ES vouchers and payments to:

Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100³

The P.O. Box number (931100) is not the same as the box for Form 1040 with payment (931000). Confusing the two is a common mistake and can leave a payment sitting unapplied or credited to the wrong tax year.

Extension Requests (Form 4868)

Form 4868 buys you an automatic six-month extension to file, though it does not extend the time to pay. Without a payment, send it to:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0045

With a payment enclosed:

Internal Revenue Service
P.O. Box 931300
Louisville, KY 40293-1300⁴

Each form has its own dedicated Louisville box. Form 1040 payments go to 931000, estimated payments to 931100, extension payments to 931300. The numbers look alike; the mail sorting doesn’t treat them that way.

Amended Returns (Form 1040-X)

To correct a previously filed individual return, Kentucky residents mail Form 1040-X to the same Kansas City address whether or not a payment is enclosed:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052⁵

Form 1040-X can also be filed electronically for tax years 2021 and later, which usually processes faster than a paper amendment.

Business Returns

Business filing addresses depend on the entity type and, for most business income tax forms, on total assets. Kentucky-based businesses split between Kansas City and Ogden at the $10 million asset threshold.

Form 1120 (C-Corporations)

Total assets under $10 million and no Schedule M-3: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0012
Total assets of $10 million or more, or Schedule M-3 filed: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0012⁶

Form 1120-S (S-Corporations)

Total assets under $10 million and no Schedule M-3: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0013
Total assets of $10 million or more, or Schedule M-3 filed: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0013⁷

Form 1065 (Partnerships)

Total assets under $10 million and no Schedule M-3: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0011
Total assets of $10 million or more, or Schedule M-3 filed: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0011⁸

Form 1041 (Estates and Trusts)

Without a payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0048
With a payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0148⁹

Form 941 (Employment Taxes)

Without a payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005
With a payment: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100¹⁰

If you pay employment taxes electronically through EFTPS or by credit or debit card, mail the return itself to the Kansas City “without a payment” address and skip Form 941-V.¹¹

Filers Living Abroad or Filing Form 1040-NR

The Kentucky addresses do not apply if you live in a foreign country or are filing as a nonresident alien. Those returns go to Austin, Texas (no payment), or Charlotte, North Carolina (with payment), regardless of home state.¹²¹³

Using FedEx, UPS, or DHL Instead of USPS

The Louisville and Kansas City P.O. Box addresses only work with the U.S. Postal Service. Private carriers can’t deliver to a P.O. Box, so if you plan to ship through FedEx, UPS, or DHL Express, you need the processing center’s street address:

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 84201¹⁴

The IRS does not publish a street address for the Louisville P.O. Boxes. Any Kentucky filing that routes to Louisville (Form 1040 with payment, Form 1040-ES, Form 4868 with payment, Form 941 with payment) has to go by USPS. If you want the tracking that a private carrier provides, pay electronically and mail the return itself to Kansas City, where a street address is available.

Not every FedEx or UPS service level counts for the “timely mailing treated as timely filing” rule. Only IRS-designated services qualify, including FedEx Priority Overnight, FedEx Standard Overnight, UPS Next Day Air, and UPS 2nd Day Air, among others. The full list of approved DHL Express, FedEx, and UPS services is on the IRS website.¹⁵

Proving You Filed on Time

If your return arrives after the deadline, the postmark decides whether the IRS treats it as timely. A return postmarked on or before the due date counts as filed on time, even if it shows up days later.¹⁶

A plain stamp leaves you with nothing if the IRS says it never received your return. Certified mail with a return receipt gives you a dated proof of mailing and delivery. Registered mail carries even stronger legal weight. Either costs a few dollars and can decide a penalty dispute in your favor.

Quick-Reference Table

The following addresses apply to Kentucky residents and Kentucky-based businesses for the 2026 tax year. Confirm against the current instructions for your specific form before mailing, since the IRS occasionally shifts addresses mid-year.¹⁷

Form 1040 / 1040-SR, no payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
Form 1040 / 1040-SR, with payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
Form 1040-ES: Internal Revenue Service, P.O. Box 931100, Louisville, KY 40293-1100
Form 4868, no payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0045
Form 4868, with payment: Internal Revenue Service, P.O. Box 931300, Louisville, KY 40293-1300
Form 1040-X: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052
Form 941, no payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005
Form 941, with payment: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100
Form 1120, under $10M assets: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0012
Form 1120, $10M+ assets: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0012
Form 1120-S, under $10M assets: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0013
Form 1120-S, $10M+ assets: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0013
Form 1065, under $10M assets: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0011
Form 1065, $10M+ assets: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0011
Form 1041, no payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0048
Form 1041, with payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0148

1
Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 or Form 1040-SR
2
Internal Revenue Service. Pay by Check or Money Order
3
Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
4
Internal Revenue Service. Form 4868 Addresses for Taxpayers and Tax Professionals
5
Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
6
Internal Revenue Service. Where to File Your Taxes for Forms 1120
7
Internal Revenue Service. Where to File Your Taxes for Form 1120-S
8
Internal Revenue Service. Where to File Your Taxes for Form 1065
9
Internal Revenue Service. Where to File Your Taxes for Form 1041
10
Internal Revenue Service. Where to File Your Taxes for Form 941
11
Internal Revenue Service. Instructions for Form 941 (Rev. March 2026)
12
Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals
13
Internal Revenue Service. U.S. Citizens and Resident Aliens Abroad – Where and When to File and Pay
14
Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
15
Internal Revenue Service. Private Delivery Services (PDS)
16
Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
17
Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment