Where you mail Form 941 depends on two things: the state where your business is located, and whether you’re sending a payment with the return. Every Form 941 that includes a payment goes to the same P.O. Box in Louisville, Kentucky. Returns filed without a payment go to either Kansas City, Missouri or Ogden, Utah, based on your state.1Internal Revenue Service. Where to File Your Taxes for Form 941
An address error can cost you. A return sent to the wrong processing center can be treated as filed late even if it left your mailbox on time, so it’s worth checking the current instructions before you seal the envelope.2Internal Revenue Service. Instructions for Form 941
The Payment Address for All Employers
If you’re mailing a check or money order with your Form 941, use this address regardless of where your business is located:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
This single P.O. Box handles Form 941 payment returns from every state, U.S. territory, and exempt organization category.1Internal Revenue Service. Where to File Your Taxes for Form 941
No-Payment Addresses by State
Returns without a payment go to one of two processing centers. The split is roughly east and west, but not perfectly, so check your state on the list rather than guessing.
States That Mail To Kansas City
If your business is in one of these states, mail your no-payment return to Kansas City:
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 941
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005
States That Mail To Ogden
If your business is in one of these states, mail your no-payment return to Ogden:
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 941
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Special Filer Categories
Employers Outside the 50 States
Employers with no legal residence or principal place of business in any state, including those in American Samoa, Guam, the CNMI, the U.S. Virgin Islands, and Puerto Rico, use a specific Ogden P.O. Box for no-payment returns.1Internal Revenue Service. Where to File Your Taxes for Form 941
Without payment:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
With payment, use the standard Louisville address.
Exempt Organizations, Government Entities, and Tribal Governments
Exempt organizations, federal, state, and local government entities, and Indian tribal governments file to Ogden regardless of physical location:1Internal Revenue Service. Where to File Your Taxes for Form 941
Without payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
With payment, use the standard Louisville address.
Can You Use FedEx or UPS?
Not to the payment address. The Louisville P.O. Box cannot accept packages from private carriers, so payment returns must go through the U.S. Postal Service.3Internal Revenue Service. Private Delivery Services (PDS)
For no-payment returns, you can use an IRS-designated private delivery service and still qualify for the “timely mailing as timely filing” rule, meaning the carrier’s postmark date counts as your filing date. Only specific service levels from DHL Express, FedEx, and UPS qualify. Standard ground and economy tiers do not. FedEx Priority Overnight qualifies, for example, but FedEx Ground does not. The approved list is published on the IRS website and changes from time to time.3Internal Revenue Service. Private Delivery Services (PDS)
If you’re filing close to the deadline and want proof of timely mailing, ask the carrier for written confirmation of the mailing date.
Quarterly Deadlines to Mail By
Form 941 is due by the last day of the month following the end of each calendar quarter:4Internal Revenue Service. Topic No. 758, Form 941, Employers Quarterly Federal Tax Return and Form 944, Employers Annual Federal Tax Return
- Q1 (January–March): April 30
- Q2 (April–June): July 31
- Q3 (July–September): October 31
- Q4 (October–December): January 31 of the following year
When a due date lands on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.5Internal Revenue Service. Topic No. 301, When, How and Where to File Employers who deposited all taxes for the quarter on time and in full get an extra 10 calendar days to file. A Q1 return normally due April 30 can be filed as late as May 10 under that rule, but a single late deposit disqualifies the extension.6Internal Revenue Service. Instructions for Form 941 (03/2026)
If You’re Correcting a Prior Return, the Address Is Different
Form 941-X, used to correct an already-filed Form 941, does not go to the same addresses as Form 941. The IRS routes corrections through Cincinnati and Ogden instead, and the geographic split is different too. Florida, for instance, mails Form 941 to Ogden but mails Form 941-X to Cincinnati.7Internal Revenue Service. Instructions for Form 941-X (04/2025)
States That Mail 941-X To Cincinnati
Connecticut, Delaware, D.C., Florida, 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.7Internal Revenue Service. Instructions for Form 941-X (04/2025)
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0005
States That Mail 941-X To Ogden
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming.
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Employers with no legal residence in any state mail Form 941-X to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. If you use a private delivery service for Form 941-X, every filer sends it to the Ogden Submission Processing Center at 1973 Rulon White Blvd., Ogden, UT 84201, regardless of state.7Internal Revenue Service. Instructions for Form 941-X (04/2025)
An Alternative: File Electronically
E-filing Form 941 through an IRS-authorized e-file provider gives you instant confirmation the IRS received your return and routes it to the correct processing center automatically. Address mistakes drop out of the equation. Employers who use a third-party reporting agent authorized through Form 8655 are generally required to file electronically.8Internal Revenue Service. Form 8655, Reporting Agent Authorization Most payroll services handle Form 941 filing as part of their standard package.
Verify Before You Mail
The IRS reassigns states between processing centers from time to time, so before you drop a Form 941 in the mail, confirm the address in the most current Form 941 instructions.2Internal Revenue Service. Instructions for Form 941 The addresses in this article reflect the current published guidance, but a return that misses a reassignment can be delayed or treated as filed late.