If you’re mailing Form 941 with a check or money order, every employer uses the same address in Louisville, Kentucky, regardless of state. If you’re mailing Form 941 without a payment, the address is either Kansas City, Missouri or Ogden, Utah depending on where your business is located. Knowing where to mail 941 forms with or without payment comes down to those two questions: is there a check in the envelope, and if not, which state are you filing from.
Mailing Form 941 With a Payment
As of the March 2026 revision, every employer enclosing a check or money order with Form 941 mails to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-21001Internal Revenue Service. Where to File Your Taxes for Form 941
This one address covers all 50 states, the District of Columbia, U.S. territories (American Samoa, Guam, the CNMI, the USVI, and Puerto Rico), and employers with no legal residence or principal place of business in any state.2Internal Revenue Service. Instructions for Form 941 (Rev. March 2026) Exempt organizations, government entities, and Indian tribal governments filing with a payment use the Louisville address too.1Internal Revenue Service. Where to File Your Taxes for Form 941
Preparing the Check
Make the check or money order payable to “United States Treasury.” On the check itself, write your Employer Identification Number (EIN), “Form 941,” and the tax period (for example, “2nd Quarter 2026”). Enclose Form 941-V, the payment voucher. Don’t send cash, and don’t staple or paper-clip the check to the return.2Internal Revenue Service. Instructions for Form 941 (Rev. March 2026)
Mailing Form 941 Without a Payment
When the tax has already been deposited through EFTPS or another electronic method, the paper Form 941 is informational and the destination depends on your state.3Internal Revenue Service. EFTPS – The Electronic Federal Tax Payment System
Kansas City Address
Employers in 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 mail to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00051Internal Revenue Service. Where to File Your Taxes for Form 941
Ogden Address
Employers in 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 mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00051Internal Revenue Service. Where to File Your Taxes for Form 941
Special Filers Without a Payment
A few categories don’t follow the state-based split even when no check is enclosed.
Employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico, and those with no legal residence or principal place of business in any state, mail returns without payment to:
Internal Revenue Service
PO Box 409101
Ogden, UT 844091Internal Revenue Service. Where to File Your Taxes for Form 941
Tax-exempt organizations, federal, state, and local government agencies, and Indian tribal governments mail returns without payment to the standard Ogden address (84201-0005), regardless of location.1Internal Revenue Service. Where to File Your Taxes for Form 941 If any of these filers encloses a payment, the return goes to Louisville like everyone else’s.
Proving the Return Was Mailed on Time
If a return reaches the IRS after the deadline, the postmark decides whether it was filed on time. Under the “timely mailing is timely filing” rule, a return postmarked on or before the due date counts as filed on time even if the IRS receives it days later.4Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying The envelope has to be properly addressed, postage-prepaid, and deposited with the U.S. Postal Service.
USPS registered mail gives you the strongest paper trail. Registration is evidence of delivery, and the registration date is treated as the postmark date.4Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying Certified mail with a receipt works well in practice too.
Private carriers count only if you use an IRS-designated service. The approved list covers specific service tiers from DHL Express, FedEx, and UPS.5Internal Revenue Service. Private Delivery Services (PDS) Standard ground shipping from any of those carriers does not qualify, so check the current list before dropping the package off.
You Can Skip the Mail Question Entirely
E-filing Form 941 removes the address decision from the equation. You get immediate confirmation the IRS received the return, and processing is faster than paper. Two paths exist: submit through IRS-approved software using either a 94x Online Signature PIN (allow at least 45 days to receive it) or a scanned Form 8453-EMP attached to the electronic return, or route it through a tax professional or reporting agent authorized as an IRS e-file provider.6Internal Revenue Service. Modernized e-File (MeF) for Employment Taxes
One boundary worth noting: the IRS rule requiring electronic filing when you have 10 or more information returns applies to forms like W-2s and 1099s, not to Form 941.7Internal Revenue Service. Topic No. 801, Who Must File Information Returns Electronically You can still paper-file Form 941 even if you’re required to e-file your W-2s. That means the mailing addresses above stay relevant for any employer who prefers paper.