The address Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108 is the street address of the IRS Kansas City Submission Processing Center, one of three IRS facilities that accept paper tax returns and related documents from private delivery services.1Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS) You use this street address when you ship through FedEx, UPS, or DHL. If you mail through the U.S. Postal Service, you generally use a different P.O. Box address with ZIP code 64999 that is listed in your form’s instructions. Getting that distinction right is the whole reason the street address exists.
Street Address or P.O. Box: Which One You Need
Private carriers cannot deliver to P.O. Boxes, so the IRS publishes a street address specifically for them. If you ship by FedEx, UPS, or DHL, use 333 W. Pershing Road. If you mail through USPS, use the P.O. Box printed in the instructions for your specific form, and note that the ZIP code and even the box number can differ depending on whether you are enclosing a payment.
Kansas City is one of three IRS submission processing centers that accept private carrier deliveries. The other two are in Austin, Texas and Ogden, Utah.1Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS) Which center handles your return depends on the form and often on the state where you live or where your business operates, so check your form’s current where-to-file table before you ship.
Which Private Delivery Services the IRS Accepts
Not every FedEx or UPS service counts. The IRS designates specific service tiers that meet the statutory requirements for the “timely mailing treated as timely filing” rule.2Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying A qualifying service has to be available to the general public, at least as reliable as USPS, and must electronically record the date the carrier took possession of the item.
The currently designated services are:3Internal Revenue Service. Private Delivery Services (PDS)
- DHL Express: DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and Import Express 10:30, 12:00, and Worldwide.
- FedEx: First Overnight, Priority Overnight, Standard Overnight, 2 Day, International Next Flight Out, International Priority, International First, and International Economy.
- UPS: Next Day Air Early A.M., Next Day Air, Next Day Air Saver, 2nd Day Air, 2nd Day Air A.M., Worldwide Express Plus, and Worldwide Express.
FedEx Ground, UPS Ground, and comparable economy services are not on the list. Packages sent through those services will still arrive, but you lose the legal protection of having your ship date treated as your filing date. If you are filing anywhere near a deadline, that protection is the point of using a private carrier in the first place.
Forms Commonly Sent to 333 West Pershing Road
The form and your location determine which processing center handles your return. These are the most common filings routed to Kansas City when sent by private delivery.
Form 709, Gift Tax Return
Form 709, the United States Gift (and Generation-Skipping Transfer) Tax Return, goes to Kansas City when filed through a private delivery service. The instructions direct PDS filers to Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108.4Internal Revenue Service. Instructions for Form 709 (2025) If you file by regular mail, the address is a Kansas City P.O. Box using ZIP code 64999.5Internal Revenue Service. Where to File – Forms Beginning with the Number 7 Form 709 cannot be e-filed, so for gift tax filers the correct mailing address matters more than for most other forms.
Forms 941 and 940, Employer Returns
Form 941 (Employer’s Quarterly Federal Tax Return) and Form 940 (Employer’s Annual Federal Unemployment Tax Return) may be directed to Kansas City depending on the state where your business is located.6Internal Revenue Service. Instructions for Form 941 (03/2026) These state-based assignments change periodically, so check the current year’s where-to-file table rather than reusing the address from a prior filing.
Form 1040, Individual Returns
Individual returns from roughly 20 eastern and midwestern states are processed through Kansas City when mailed via USPS.7Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 If you’re in one of those states and ship by a designated private delivery service, use 333 W. Pershing Road rather than the P.O. Box. Returns from the remaining states route to Austin or Ogden.
Mail Stop 6055 S-2 and the BMF Entity Unit
You will sometimes see the address written with an additional line reading “Mail Stop 6055 S-2.” That internal routing code sends your correspondence to the Business Master File (BMF) Entity unit inside the Kansas City facility.8Internal Revenue Service. 21.3.3 Incoming and Outgoing Correspondence/Letters The BMF Entity unit handles business entity cases and certain change-of-information forms for businesses whose principal office sits in designated eastern and midwestern states, including New York, Illinois, Florida, Pennsylvania, Ohio, and about 20 others.
The most common reason to use this specific mail stop is Form 8822-B, the Change of Address or Responsible Party form for business entities. If your business changed its name, address, or responsible party and its principal office is in one of the covered states, the BMF Entity unit at Mail Stop 6055 S-2 is where that correspondence belongs.8Internal Revenue Service. 21.3.3 Incoming and Outgoing Correspondence/Letters
For a business name change specifically, you can also notify the IRS by checking the name-change box on your next annual return (Form 1120, 1120-S, or 1065). If you’ve already filed for the current year, send a written notification to the IRS address where you filed, signed by a corporate officer or a partner, including the entity’s EIN, old name, new name, and effective date. If you want written acknowledgment back, ask for it in the letter.9Internal Revenue Service. Business Name Change
How to Format the Envelope
The Kansas City facility houses many departments. A missing mail stop or a transposed ZIP code sends your document into a general sorting queue, so get the layout right the first time.
For tax returns sent via a designated private delivery service:
Internal Revenue Service
333 W. Pershing
Kansas City, MO 64108
For BMF Entity correspondence such as Form 8822-B:
Internal Revenue Service
333 W. Pershing Road
Mail Stop 6055 S-2
Kansas City, MO 64108
Include a return address matching your entity’s address of record. If you’re responding to an IRS notice, attach a copy of the notice. Add a short cover letter stating the purpose of the submission along with the entity’s name, address, and EIN. Keep copies of everything, including the carrier’s tracking receipt.
The Timely Mailing Protection
When you use a designated private delivery service, the date the carrier records as the pickup date counts as your filing date, the same way a USPS postmark would.2Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying Request the written proof of mailing from the carrier and hang on to it.3Internal Revenue Service. Private Delivery Services (PDS) The protection applies only if the service appears on the designated list; dropping a return at a FedEx Office for ground shipping doesn’t trigger the rule.
What Happens If You Send It to the Wrong Place
Sending a return to the wrong processing center doesn’t void it. The IRS will reroute it internally. But “eventually” can mean weeks of added processing time, and during that gap IRS systems may show no record of your filing. If you owe tax, interest keeps accruing. The underpayment rate is currently 7% per year, compounded daily.10Internal Revenue Service. Interest Rates Remain the Same for the First Quarter of 2026
The failure-to-file penalty for most individual and business returns is 5% of the unpaid tax for each month or partial month the return is late, up to 25%. For returns due after December 31, 2025, the minimum penalty for returns more than 60 days late is $525 or 100% of the unpaid tax, whichever is less.11Internal Revenue Service. Failure to File Penalty Partnership and S-Corporation returns carry a per-partner or per-shareholder penalty of $255 per month, up to 12 months, rather than a percentage of tax owed. A misaddressed envelope probably won’t trigger these penalties if you can prove timely mailing through the carrier’s tracking records, but the risk is easy to avoid by using the right address and the right service tier from the start.