Where you mail Form 944 depends on two things: whether you’re enclosing a payment, and what state your business is in. Every Form 944 sent with a check or money order goes to the same P.O. Box in Louisville, Kentucky, no matter where you’re located. Returns without a payment split between Kansas City, Missouri and Ogden, Utah based on your state. Sending to the wrong address won’t void your return, but it can add weeks while the IRS routes it internally.
The Address for Returns With Payment
If a check or money order is going in the envelope with your Form 944, use this address regardless of your state:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Make the check payable to “United States Treasury,” and write your EIN, “Form 944,” and the tax year on it. Include Form 944-V, the payment voucher, but don’t staple the voucher or the check to the return.1Internal Revenue Service. Form 944 for 2025 – Employer’s ANNUAL Federal Tax Return
Returns Without Payment: Kansas City
Employers in the following states and territories mail returns without payment to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0044
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.
Returns Without Payment: Ogden
Employers in the following states mail returns without payment to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0044
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.
Special Situations
No U.S. Legal Residence or Principal Business Location
If your business has no legal residence or principal place of business in any state, mail returns without payment to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Returns with payment still go to the Louisville address.
Government Entities and Tax-Exempt Organizations
Federal, state, and local government entities, Indian tribal government entities, and tax-exempt organizations mail returns without payment to Ogden regardless of where they’re located:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0044
Returns with payment go to the Louisville address like everyone else.
These addresses reflect IRS guidance current as of mid-2025. Confirm the address in the current year’s Form 944 instructions before mailing, since the IRS occasionally reassigns processing centers.
How to Send It
USPS and Certified Mail
Regular First-Class Mail works, but Certified Mail with a Return Receipt gives you proof of the mailing date and proof of delivery. Under federal law, a timely postmark counts as timely filing, so the postmark on the envelope, not the date the IRS opens it, controls whether your return is on time.2Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying The Certified Mail receipt is your best evidence if the return goes missing or the IRS claims it arrived late.
Private Delivery Services
FedEx, UPS, and DHL packages qualify for the timely-mailing rule too, but only at specific service levels. Ground shipping from any carrier does not count. Approved options include FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2 Day; UPS Next Day Air, UPS Next Day Air Saver, and UPS 2nd Day Air; and DHL Express Worldwide and DHL Express Envelope, among others.3Internal Revenue Service. Private Delivery Services (PDS) Ask the carrier for written proof of the mailing date when you drop off the package.
Private delivery services can’t deliver to a P.O. Box, so if you’re using FedEx, UPS, or DHL, request the street address for the appropriate IRS submission processing center rather than sending to the Louisville, Kansas City, or Ogden P.O. Box.
E-Filing Instead
Form 944 can also be filed electronically through IRS-approved software or a tax professional. E-filing lets you submit the return and pay any balance due in a single step using electronic funds withdrawal. A fee may apply depending on the software provider.4Internal Revenue Service. E-File Employment Tax Forms If you file electronically, don’t also mail a paper copy.
Confirming the IRS Received It
The IRS does not send a confirmation for paper returns. If you enclosed a check, watch your bank account for it to clear, which usually happens within a few weeks. Paper returns take longer to process than electronic ones because they require manual data entry at the processing center.
For a more definitive check, log into your IRS Business Tax Account at irs.gov. There you can view tax transcripts, see your account balance by year, check payment history, and read certain IRS notices.5Internal Revenue Service. Business Tax Account If the return doesn’t appear after six to eight weeks, call the IRS at 800-829-4933 to confirm they received it. Catching a missing return early is far easier than reconstructing one after the penalty clock has been running.
Filing Deadline to Keep in Mind
Form 944 for the 2025 tax year is due by February 2, 2026. If you deposited all taxes on time throughout the year, you get an extra week and can file by February 10, 2026. Missing the deadline triggers a failure-to-file penalty of 5% of the unpaid tax for each month or partial month the return is late, up to a maximum of 25%.6Internal Revenue Service. Failure to File Penalty Any unpaid balance also accrues a separate failure-to-pay penalty of 0.5% per month, capped at 25%.7Internal Revenue Service. Failure to Pay Penalty Both penalties run at the same time, so a Certified Mail postmark on or before the due date is worth the small fee at the post office counter.