Where to Send Form 941 Without Payment: USPS and Private Delivery

If you’re filing Form 941 without a payment, mail it to one of two IRS processing centers: Kansas City, Missouri, or Ogden, Utah. Which one depends on the state where your business is located. The address differs from the one used when a check is enclosed, so match your state to the correct center before you seal the envelope.

USPS Address by State

Kansas City Processing Center

Businesses in the following states and the District of Columbia mail Form 941 without payment to Department of the Treasury, Internal Revenue Service, 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.1Internal Revenue Service. Where to File Your Taxes for Form 941

Ogden Processing Center

Businesses in the following states mail Form 941 without payment to Department of the Treasury, Internal Revenue Service, 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.1Internal Revenue Service. Where to File Your Taxes for Form 941

Territories and Special Filers

If your business has no legal residence or principal place of business in any U.S. state, mail Form 941 without payment to Internal Revenue Service, PO Box 409101, Ogden, UT 84409. This includes employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico.1Internal Revenue Service. Where to File Your Taxes for Form 941

Exempt organizations, government entities, and Indian tribal government entities mail to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005 regardless of location.1Internal Revenue Service. Where to File Your Taxes for Form 941

Private Delivery Service Addresses

FedEx, UPS, and DHL cannot deliver to P.O. boxes, so the IRS publishes separate street addresses for these carriers. When you use a private delivery service, the address is the same whether or not a payment is enclosed.2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)

Use the same state list above to pick your center, then ship to the corresponding street address:

Only Designated Services Count as Timely Filed

Under federal law, a return mailed by the deadline is treated as filed on time even if the IRS receives it later, but only if you use the USPS or an IRS-designated private delivery service.3Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Ship through a service that isn’t on the IRS list and the filing date is the day the return physically arrives.

The IRS currently designates these services:4Internal Revenue Service. Private Delivery Services (PDS)

  • DHL Express: DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, Import Express 10:30, Import Express 12:00, and Import Express 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.

Ground shipping is not on the list. UPS Ground and FedEx Ground do not qualify for timely-mailing treatment.

2026 Filing Deadlines

Form 941 is due on the last day of the month after each quarter ends. When that date falls on a weekend or legal holiday, the deadline moves to the next business day.5Internal Revenue Service. Employment Tax Due Dates

  • Q1 (January–March): April 30, 2026.
  • Q2 (April–June): July 31, 2026.
  • Q3 (July–September): November 2, 2026, because October 31 falls on a Saturday.
  • Q4 (October–December): February 1, 2027, because January 31 falls on a Sunday.

If you deposited all taxes on time throughout the quarter, you get an additional 10 calendar days to file. That pushes Q1 to May 11, Q2 to August 10, Q3 to November 10, and Q4 to February 10, 2027.6Internal Revenue Service. Publication 509 (2026), Tax Calendars

Filing late costs 5% of the unpaid tax for each month or part of a month the return is late, capped at 25%. Once a return is more than 60 days late, the minimum penalty is $525 or 100% of the tax owed, whichever is less.7Internal Revenue Service. IRS Notices and Bills, Penalties and Interest Charges Mailing to the wrong address won’t excuse a late filing, so verify the state list before you drop it in the mail.

Keep Proof That You Mailed It

Save a copy of the completed return and proof it went out. Certified mail with return receipt and private delivery tracking numbers both work. Under federal law, USPS registered or certified mail creates a legal presumption of delivery to the IRS.3Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Tracking numbers from UPS or FedEx don’t carry the same statutory weight but still provide evidence if the IRS says the return never arrived.

The IRS requires employers to keep all employment tax records for at least four years after the fourth-quarter return for the year is filed.8Internal Revenue Service. Employment Tax Recordkeeping

Check Whether You’re Required to E-File

Before mailing anything, confirm you can still paper-file. Businesses that file 10 or more returns of any type during a calendar year are generally required to file electronically.9Internal Revenue Service. Topic No. 803, Electronic Filing Waivers or Exemptions and Filing Extensions That count aggregates every form you send the IRS, including W-2s, 1099s, and Form 941 itself. Once W-2s are added in, most employers with even a small staff cross the threshold. If you’re below it, paper filing remains an option and the addresses above apply.