The address for mailing Form 943 depends on whether you’re enclosing a payment. With a check or money order, every employer uses the same lockbox: Internal Revenue Service, P.O. Box 932200, Louisville, KY 40293-2200. Without a payment, the return goes to either Ogden, Utah or Kansas City, Missouri based on the state where your business operates.
Mailing Form 943 With a Payment
If you owe a balance and are paying by check or money order, mail the return and Form 943-V (the payment voucher) to a single nationwide address:
Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200
This same address applies to employers with no legal residence or principal place of business in any U.S. state.1Internal Revenue Service. Where to File Your Taxes for Form 943
Make the check or money order payable to “United States Treasury” and write your Employer Identification Number, “Form 943,” and the tax year on the payment itself. Enclose Form 943-V with the return, but do not staple the payment or voucher to the form. The IRS separates the payment from the return during processing, and staples slow that down.2Internal Revenue Service. Instructions for Form 943 (2025)
Mailing Form 943 Without a Payment
If you’ve already deposited everything you owe (through EFTPS or another approved method) or your liability is zero, the return goes to one of two service centers. Which one depends on your principal place of business.
Send to Ogden, Utah If Your Business Is in These States
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008
Use this address if your business is located in 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, or Wyoming.1Internal Revenue Service. Where to File Your Taxes for Form 943
Send to Kansas City, Missouri If Your Business Is in These States
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0008
Use this address if your business is located in Connecticut, Delaware, the 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, or Wisconsin.1Internal Revenue Service. Where to File Your Taxes for Form 943
No Legal Residence in Any State
If you have no legal residence or principal place of business in any U.S. state and you’re filing without a payment, mail the return to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 844091Internal Revenue Service. Where to File Your Taxes for Form 943
Using a Private Delivery Service
The IRS accepts certain private delivery services in place of the U.S. Postal Service, and the carrier’s postmark date counts as your filing date. Only specific service tiers from DHL Express, FedEx, and UPS qualify. Commonly used approved options include FedEx Priority Overnight, FedEx Standard Overnight, UPS Next Day Air, and UPS 2nd Day Air. Ground and economy services from these carriers do not qualify.3Internal Revenue Service. Private Delivery Services (PDS)
Private carriers can’t deliver to a P.O. Box, so if you’re paying by check the Louisville lockbox address won’t work with FedEx or UPS. In that situation, either use USPS or use EFTPS to pay electronically and send only the return through the private carrier.
Proof of Timely Filing
Whichever mail service you use, send the return with tracking. Certified mail with a return receipt through USPS, or a tracked shipping label from an approved private carrier, gives you a dated record if the IRS later says the return never arrived. That record matters most when you’re mailing close to the deadline. Form 943 is generally due January 31 of the year following the wages, and if you deposited all taxes on time and in full during the year, you get an extra ten days to file.2Internal Revenue Service. Instructions for Form 943 (2025)
Before You Seal the Envelope
Check that every required line is complete and that the return is signed. The signature has to come from the owner, a corporate officer, or an authorized representative, and it attests under penalty of perjury that the information is correct.4Internal Revenue Service. About Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
If you’re paying by check, complete Form 943-V and include it loose with the return and payment. Attach supporting schedules such as Form 943-A (Record of Federal Tax Liability) to the main return, but keep them clear of the voucher and payment. Nothing should be stapled to the check or the voucher.2Internal Revenue Service. Instructions for Form 943 (2025)
Keep copies of the filed return and supporting documents for at least four years after the filing date.5Internal Revenue Service. Employment Tax Recordkeeping
These Addresses Do Not Apply to Form 943-X
If you’re correcting a previously filed return using Form 943-X, the mailing addresses are different. Employers in the states that use Kansas City for Form 943 send Form 943-X instead to the IRS in Cincinnati, OH 45999-0008. Employers in the western states use Ogden, UT 84201-0008. And if you’re using a private delivery service for a 943-X, every filer regardless of state sends it to the Ogden Submission Processing Center at 1973 Rulon White Blvd., Ogden, UT 84201.6Internal Revenue Service. Instructions for Form 943-X (02/2026)
E-Filing Skips the Mail Question Entirely
Form 943 can be filed electronically through IRS-approved tax preparation software and third-party providers. E-filing gives you immediate confirmation of receipt, and you can pay any balance due in the same step using Electronic Funds Withdrawal. A software fee may apply. If you file electronically, don’t also mail a paper copy.2Internal Revenue Service. Instructions for Form 943 (2025)