Form 941 goes to one of three IRS addresses, and which one depends on two things: whether you’re enclosing a payment, and what state your business is in. If you’re mailing a check or money order with the return, every filer in every state uses the same P.O. Box in Louisville, Kentucky. If there’s no payment, your return goes to either Kansas City, Missouri or Ogden, Utah based on your business location. These addresses change from time to time, so cross-check the current Form 941 instructions before you seal the envelope.
Mailing Form 941 Without a Payment
Returns filed without a check or money order are split between two service centers. Address the envelope to the Department of the Treasury, Internal Revenue Service, at the ZIP that matches your state.1Internal Revenue Service. Where to File Your Taxes for Form 941
Kansas City, MO 64999-0005 handles: 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.
Ogden, UT 84201-0005 handles: 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.
A few filers are routed separately. Employers with no legal residence or principal place of business in any state, including those in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico, mail to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. Exempt organizations and federal, state, local, and Indian tribal government entities use the Ogden, UT 84201-0005 address no matter where they’re located.2Internal Revenue Service. Instructions for Form 941 (Rev. March 2026)
Mailing Form 941 With a Payment
If you’re enclosing a check or money order, the state map doesn’t matter. Every filer sends the return to the same address:1Internal Revenue Service. Where to File Your Taxes for Form 941
Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100
A few rules go with that envelope. Make the check or money order payable to “United States Treasury.” Write your EIN, “Form 941,” and the tax period (for example, “1st Quarter 2026”) on the check itself. Complete Form 941-V, the payment voucher, and enclose it with the return.3Internal Revenue Service. Instructions for Form 941 – Section: When Must You File?
Paying electronically instead? Then you’re not really “filing with a payment” as far as the mailing address is concerned. If you pay by EFT, credit card, or debit card, mail the return to the “without a payment” address for your state and leave out Form 941-V.
A Boundary Worth Knowing: When You Can Actually Mail a Check
Most employers can’t legally send a check with Form 941 in the first place, because federal tax deposits are required to be made electronically. Enclosing a check with the return is only permitted in one situation: if your total tax liability on line 12 was less than $2,500 for either the current quarter or the prior quarter, and you didn’t hit the $100,000 next-day deposit threshold during the current quarter, you may skip deposits and pay the full amount with the return.3Internal Revenue Service. Instructions for Form 941 – Section: When Must You File? Outside that small-employer exception, your payment should be going through EFTPS or another electronic method, and your return should be going to the “without a payment” address.
Street Addresses for FedEx, UPS, and DHL
Private carriers can’t deliver to P.O. Boxes, so if you’re shipping through FedEx, UPS, or DHL you need the physical street address of the submission processing center. The IRS designates these:4Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
- 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
Use the street address that corresponds to your state’s “without a payment” processing center. When you ship by private carrier, returns both with and without payment go to the same street address.
One important catch: not every shipping option preserves the “timely mailing is timely filing” rule. The IRS only recognizes specific service levels from DHL Express, FedEx, and UPS, generally overnight and two-day services. Economy ground services don’t qualify.5Internal Revenue Service. Private Delivery Services (PDS) If you’re using the U.S. Postal Service, certified mail with a return receipt gives you a dated record the IRS will accept as proof that you filed on time.
Skipping the Mail Entirely
E-filing is faster and removes any doubt about whether your return reached the IRS by the deadline. Form 941 goes through the IRS Modernized e-File (MeF) platform along with other employment tax returns.6Internal Revenue Service. Modernized e-File (MeF) for Employment Taxes
You have a few options. You can buy IRS-approved software and file yourself, which requires either a 94x online signature PIN (allow at least 45 days to receive it) or a scanned Form 8453-EMP as your electronic signature. You can hire a tax professional who is an authorized IRS e-file provider. Or you can use a Reporting Agent, such as a payroll provider, accounting service, or bank authorized to prepare and electronically sign employment tax returns on your behalf. Each Reporting Agent must file a Form 8655, Reporting Agent Authorization, for every client before submitting returns.7Internal Revenue Service. E-File Employment Tax Forms8Internal Revenue Service. Reporting Agent Technical Fact Sheet
Something that catches employers off guard: e-filing Form 941 does not pay your tax. Filing the return and depositing the tax are two separate steps. You still need to make your federal tax deposits through EFTPS, IRS Direct Pay for businesses, your IRS business tax account, or another approved electronic method.9Internal Revenue Service. Depositing and Reporting Employment Taxes
Quick Reference
- With payment, any state: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100
- Without payment, eastern and midwestern states listed above: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005
- Without payment, western and southern states listed above: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005
- No U.S. business location, or U.S. territories: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409
- Exempt organizations and government entities: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005
- Private carrier (FedEx/UPS/DHL): use the Kansas City or Ogden street address that matches your state’s processing center
Whichever route you take, hold onto proof of mailing. Certified mail receipts, private carrier tracking, or an e-file confirmation number are what you’ll reach for if the IRS ever questions whether the return arrived.