Correct Mailing Address Form 945 Guide – Form 945 is the Annual Return of Withheld Federal Income Tax. Employers, businesses, and other payers use it to report federal income tax withheld from nonpayroll payments such as pensions, annuities, IRAs, gambling winnings, and backup withholding reported on Forms 1099 or W-2G.
Getting the correct mailing address for Form 945 is critical. Sending your return to the wrong IRS address can delay processing, trigger penalties, or cause your payment to go unapplied. This guide provides the official, current IRS mailing addresses for 2026 (based on 2025 tax-year Form 945), step-by-step instructions, and expert tips for U.S. taxpayers.
What Is IRS Form 945 and Who Needs to File It?
Form 945 reports the total federal income tax you withheld from non-wage payments during the calendar year. Common examples include:
- Distributions from retirement plans
- Gambling winnings
- Payments to independent contractors subject to backup withholding
You must file Form 945 if you withheld any federal income tax from these nonpayroll payments, even if the amount is small. Most small businesses and individuals use it only occasionally, but accuracy in filing location matters for every filer.
When Is the Form 945 Filing Deadline?
Form 945 for the 2025 tax year is generally due January 31, 2026. If you made timely deposits covering your full liability, you may qualify for an automatic extension to February 10 in some cases. Always check the latest IRS instructions for any updates.
Why the IRS Recommends E-Filing Form 945
The IRS strongly encourages electronic filing for Form 945. E-filing is faster, more secure, and reduces errors. You can e-file and pay any balance due in one step through IRS-approved software or providers.
Visit IRS.gov/EmploymentEfile for authorized e-file options. Paper filing is still allowed but requires using the exact address below based on your location and whether you are including a payment.
Paper Filing Form 945: How to Choose the Correct Mailing Address
If you file on paper, the IRS mailing address depends on two factors:
- Your legal residence or principal place of business (state)
- Whether you are enclosing a payment with the return
Important: The address changes if you include a check or money order. Do not use the same address for returns with and without payment.
Mailing Addresses for Form 945 by Location (2026)
Use the tables below exactly as shown. Addresses are current as of the latest IRS updates (July–September 2025).
Group 1 States (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)
- Without payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0042 - With payment:
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
Group 2 States (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)
- Without payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042 - With payment:
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
No Legal Residence or Principal Place of Business in Any State (includes U.S. territories such as Puerto Rico and U.S. Virgin Islands, or foreign addresses):
- Without payment:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409 - With payment:
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
Special Filing Address for Exempt Organizations, Governmental Entities, and Indian Tribal Governmental Entities (regardless of location):
- Without payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042 - With payment:
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
Private Delivery Services (FedEx, UPS, DHL) Mailing Rules
The U.S. Postal Service (USPS) must be used for P.O. Box addresses. If you use an IRS-designated private delivery service (PDS), use the street address version listed on IRS.gov/PDSstreetAddresses that matches the “without payment” state address above. PDSs cannot deliver directly to P.O. boxes.
Step-by-Step: How to Mail Form 945 Correctly
- Complete Form 945 and any required schedules (such as Form 945-A if you are a monthly or semiweekly depositor).
- Determine if you owe a balance due (Line 5).
- Choose the correct address based on your state and payment status.
- Make the check or money order payable to “United States Treasury” and write your EIN, Form 945, and tax year on the memo line.
- Do not staple the payment to the form.
- Use the Form 945-V payment voucher if enclosing payment.
- Mail early enough to meet the postmark deadline.
Common Mistakes to Avoid with Form 945 Mailing
- Using the wrong address for “with payment” vs. “without payment”
- Sending to the wrong IRS service center (Kansas City vs. Ogden)
- Using an outdated address from prior-year instructions
- Mailing to a general IRS address instead of the specific Form 945 address
- Forgetting to include Form 945-V with payment
How to Track Your Form 945 After Mailing
Keep a copy of your return and the certified mail receipt. The IRS processes most Form 945 returns within 4–6 weeks. You can check the status using the IRS “Where’s My Refund?” tool (if expecting a refund) or by creating an IRS online account.
Additional Resources and Official IRS Links
- Download the latest Form 945 and instructions: IRS.gov/forms-pubs/about-form-945
- Full Where to File page: IRS.gov/filing/where-to-file-your-taxes-for-form-945
- Employment tax e-file information: IRS.gov/employmentefile
Always verify the address on the official IRS website before mailing, as addresses can occasionally change.
Pro Tip: If your business uses payroll software or a tax professional, ask them to confirm the mailing address or handle e-filing for you to avoid any risk of misdirected returns.
By following this correct mailing address Form 945 guide, you can file confidently and avoid processing delays. For personalized advice, consult a tax professional or the IRS directly. This information is based on official IRS sources as of 2026 and is for guidance only.
File accurately. File on time. Use the correct IRS Form 945 mailing address.