For paper filers, where to mail Form 941 depends on two things: what state your business is in, and whether you’re enclosing a payment. Returns without a payment go to the IRS in either Kansas City, Missouri or Ogden, Utah based on your location. Returns with a payment all go to a single P.O. Box in Louisville, Kentucky, no matter what state you file from. These addresses do change from time to time, so check the current Form 941 instructions before sealing the envelope.1Internal Revenue Service. Where to File Your Taxes for Form 941
Mailing Address Without a Payment
If you’re sending Form 941 by itself, with no check or money order enclosed, the IRS splits filers into two groups by state. Both addresses begin: Department of the Treasury, Internal Revenue Service.1Internal Revenue Service. Where to File Your Taxes for Form 941
Kansas City, MO 64999-0005
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, Wisconsin.
Ogden, UT 84201-0005
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, Wyoming.
Two special cases take different addresses. 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 P.O. Box 409101, Ogden, UT 84409. Exempt organizations, federal, state, and local government entities, and Indian tribal governments send their returns to Ogden, UT 84201-0005 regardless of where they’re located.2Internal Revenue Service. Instructions for Form 941 (Rev. March 2026)
Use this “without a payment” address if you paid your employment taxes electronically through EFT, credit card, or debit card. In that case, don’t include Form 941-V with your return.
Mailing Address With a Payment
When you enclose a check or money order, every filer in every state uses 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
Make the check or money order payable to “United States Treasury.” On the check, write your EIN, “Form 941,” and the tax period you’re paying for (for example, “1st Quarter 2026”). Complete Form 941-V, the payment voucher, and enclose it with the return and the check.3Internal Revenue Service. Instructions for Form 941 – Section: When Must You File?
One important boundary: mailing a check with Form 941 is only acceptable in narrow circumstances. 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 accumulate $100,000 or more in liability on any single day during the current quarter, you may pay with the return instead of making federal tax deposits.3Internal Revenue Service. Instructions for Form 941 – Section: When Must You File? Outside that small-employer window, federal employment tax deposits must be made electronically, and your Form 941 goes to the Kansas City or Ogden address without a check.4Internal Revenue Service. Depositing and Reporting Employment Taxes
Street Addresses for FedEx, UPS, and DHL
P.O. Boxes don’t accept private carrier deliveries, so if you’re shipping Form 941 by FedEx, UPS, or DHL rather than USPS, you need a street address. The IRS publishes designated submission processing center addresses for private delivery services:5Internal 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
Match the street address to whichever processing center your state uses for Form 941 without a payment. When you ship by private carrier, returns with and without payment go to the same street address.
Not every shipping option qualifies for 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 count.6Internal Revenue Service. Private Delivery Services (PDS) Check the IRS list of approved services before shipping if timeliness matters.
Proof That You Mailed on Time
If you’re sending Form 941 through the Postal Service, use certified mail with a return receipt. The dated postmark on a certified mailing is accepted by the IRS as proof of timely filing, and the return receipt gives you confirmation that the return reached the processing center. Regular first-class mail leaves you with no record if the return goes missing.
With a qualifying private delivery service, the shipper’s tracking record serves the same purpose. Keep the proof-of-shipment documentation with your copy of the return.
Quarterly Filing Deadlines
Form 941 is due four times per year, by the last day of the month following the end of each quarter:3Internal Revenue Service. Instructions for Form 941 – Section: When Must You File?
- 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 deadline falls on a Saturday, Sunday, or legal holiday, you may file on the next business day.7Internal Revenue Service. Employment Tax Due Dates
There’s one extension worth knowing about. If you deposited all taxes for the quarter in full and on time, you get an extra 10 days to file. A first-quarter return normally due April 30 isn’t due until May 10 when deposits covered the full liability.3Internal Revenue Service. Instructions for Form 941 – Section: When Must You File?
Confirm the Address Before You Mail
IRS mailing addresses for Form 941 have been changed before, and they can be changed again. Before you send anything, cross-check the address on the current Form 941 instructions or the “Where to File Your Taxes for Form 941” page on IRS.gov against what you have here. The two or three minutes spent confirming is cheaper than a return that goes to a closed processing site and has to be routed, with your filing date hanging in the balance.