Paper Form 1041 returns are mailed to one of two IRS processing centers, Kansas City, Missouri or Ogden, Utah, based on the state where the estate or trust is located. The exact P.O. box suffix also depends on whether you’re enclosing a payment with the return. Sending the return to the wrong address won’t invalidate it, but it can delay processing by weeks and trigger notices while the IRS reroutes the paperwork internally.
Which Processing Center Handles Your State
The IRS splits the country into two groups. Mail Form 1041 to Kansas City if the estate or trust is located in any of these states or the District of Columbia:
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.1Internal Revenue Service. Where to File Your Taxes for Form 1041
Every other state goes to Ogden. That includes 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.1Internal Revenue Service. Where to File Your Taxes for Form 1041
Mailing Address With No Payment Enclosed
If the return shows a refund or a zero balance, use one of these addresses:
- Kansas City group: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0048
- Ogden group: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0048
Mailing Address When You’re Enclosing a Payment
If you’re mailing a check or money order with the return, the IRS uses a different P.O. box to route payments more quickly. The last four digits of the ZIP code change from 0048 to 0148:
- Kansas City group: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0148
- Ogden group: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0148
Include Form 1041-V (Payment Voucher) with the check or money order. The voucher helps the IRS match your payment to the correct return and reduces the chance of a misapplied credit.2Internal Revenue Service. About Form 1041-V, Payment Voucher
Mixing up the payment and non-payment addresses is one of the most common paper-filing mistakes. Sending a payment to the non-payment P.O. box can delay credit for what you paid and may generate a balance-due notice even though the money is already with the IRS.
Street Addresses for FedEx, UPS, and DHL
Private carriers can’t deliver to a P.O. box, so the IRS designates separate street addresses for private delivery service (PDS) shipments. All returns for a given processing center go to the same street address whether or not a payment is enclosed:3Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
- Kansas City group: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
- Ogden group: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
Not every shipping tier counts. To be treated as “timely mailed” on the deadline, you have to use an IRS-designated service level. 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 several DHL Express tiers. Standard ground shipping from any carrier does not qualify.4Internal Revenue Service. Private Delivery Services (PDS)
Where to Mail an Extension Request
Form 7004, the extension request for Form 1041, goes to a different P.O. box than the return itself. The state groupings stay the same, but the ZIP suffixes change:
- Kansas City group: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019
- Ogden group: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045
Filing Form 7004 gives you an automatic five-and-a-half-month extension of the filing deadline for Form 1041, but not the payment deadline. Any tax owed still has to be paid by the original due date.5Internal Revenue Service. Instructions for Form 7004 (12/2025)
Filing From a Foreign Country or U.S. Possession
Returns filed from outside the United States don’t follow the state-based split. If the estate or trust is located in a foreign country or a U.S. possession, mail the return to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.6Internal Revenue Service. Where to File Form 7004
Amended Returns Use the Same Address
If you’re correcting a previously filed Form 1041, there’s no separate amendment form. Check the “Amended return” box in item F, complete the entire return with the corrected figures, and mail it to the same address you’d use for an original return based on the state where the estate or trust is located.7Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) The payment versus non-payment distinction still applies, so an amended return with a balance due goes to the 0148 box, and one without payment goes to the 0048 box.
E-Filing Avoids the Address Question Entirely
Electronic filing sidesteps the mailing address question and gives you immediate confirmation that the IRS received the return. Processing times are significantly faster than for paper submissions.
You can’t e-file Form 1041 through a free IRS portal. You need either professional tax preparation software that supports Form 1041 or an Authorized IRS e-file Provider. Most fiduciaries working with a CPA or enrolled agent will e-file by default. If you’re handling a straightforward estate yourself, several commercial software packages support Form 1041 e-filing at a lower cost than hiring a professional. Some returns with non-standard attachments may still require paper filing, in which case the mailing addresses above apply.
How to Pay Without Mailing a Check
If the reason you’re worried about the payment address is just the check itself, you can pay electronically and mail the return separately to the non-payment address. Options include:
- EFTPS (Electronic Federal Tax Payment System), a free Treasury Department system that lets you schedule payments up to 365 days in advance and view 15 months of payment history. New EFTPS enrollment takes up to five business days.
- IRS Direct Pay, which draws directly from a bank account without requiring EFTPS enrollment.
- Debit or credit card through an IRS-approved processor, though processing fees apply.
As of early 2026, individual taxpayers can no longer create new EFTPS accounts and are directed to Direct Pay or their IRS Online Account. Fiduciaries managing estates and trusts should verify their eligibility when enrolling.8Internal Revenue Service. EFTPS: The Electronic Federal Tax Payment System When paying electronically, mail the return itself to the non-payment address for your state group.