Form 941 Mailing Address 2026: With or Without Payment

Where you mail Form 941 in 2026 depends on two things: your business location and whether you are enclosing a check or money order with the return. If you are not enclosing a payment—or you already paid electronically—use the IRS “without a payment” address. If you are mailing Form 941 with a check or money order and Form 941-V, use the “with a payment” address.

This guide lists the current IRS Form 941 mailing addresses for 2026, explains which column to use, and covers special filers, electronic payments, private delivery services, and filing deadlines. The addresses below are based on the March 2026 Instructions for Form 941 and the IRS mailing-address page reviewed on July 17, 2026. Because the IRS can change filing addresses, verify the address in the current instructions immediately before mailing.

Last reviewed: July 30, 2026. This page provides general information and is not tax or legal advice.

Quick Answer: Where Do I Mail Form 941 in 2026?

No check or money order enclosed: Use the “Mail without payment” address for your business location.
Paid by EFT, EFTPS, IRS Direct Pay, business tax account, credit card, or debit card: Use the “Mail without payment” address and do not include Form 941-V.
Check or money order enclosed: Use the “Mail with payment” address and include Form 941-V.
Filing electronically: Do not mail another paper Form 941. A duplicate paper filing can cause processing problems.
Using FedEx, UPS, DHL, or another private delivery service: Do not use a P.O. box. Use the applicable IRS submission-processing center street address discussed later in this guide.

Form 941 Mailing Address 2026

Use the following table to find the correct 941 mailing address. Select the row containing your business location, then choose the address based on whether a check or money order is physically enclosed with the return.

**IRS Form 941 mailing addresses for 2026**
Business location or filer type	Mail return without payment	Mail return with payment
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, or Wisconsin	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
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	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
No legal residence or principal place of business in any state, including employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
Exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100

Important: These are Form 941 addresses, not Form 941-X addresses. Form 941-X is filed separately and has a different address table. Do not use the addresses on this page to mail Form 941-X.

Where to Mail Form 941 Without Payment

Use the IRS 941 mailing address in the “without payment” column when your envelope does not contain a check or money order. This includes a return showing no balance due and a paper return for which the balance was paid electronically.

Businesses in the Kansas City filing group

Businesses 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, and Wisconsin mail Form 941 without payment to:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005

Businesses in the Ogden filing group

Businesses 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, and Wyoming mail Form 941 without payment to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

Filers without a legal residence or principal place of business in a state

This group includes employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico. Mail Form 941 without payment to:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Where to Mail Form 941 With Payment

If you are permitted to pay a Form 941 balance by check or money order and are physically enclosing that payment with Form 941 and Form 941-V, the 2026 address is the same for all locations and filer groups shown in the IRS table:

Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100

Make the check or money order payable to “United States Treasury.” Write your employer identification number (EIN), “Form 941,” and the applicable tax period—such as “2nd Quarter 2026”—on the payment. Complete Form 941-V, but do not staple the voucher, payment, and return together. Never mail cash.

When may a payment be mailed with Form 941?

Mailing a check with Form 941 is not a substitute for required federal tax deposits. According to the 2026 form instructions, paying with a timely filed Form 941 is generally allowed when:

Total taxes after adjustments and nonrefundable credits on line 12 for the current or preceding quarter are less than $2,500, no $100,000 next-day deposit obligation arose during the current quarter, and the amount is paid in full with a timely return; or
A monthly schedule depositor is making a payment under the accuracy-of-deposits rule.

If you were required to make deposits and instead send the taxes with Form 941, the IRS may assess a failure-to-deposit penalty. Review the current Form 941 instructions and Publication 15 or consult a tax professional if you are unsure whether the amount must be deposited electronically.

Does an Electronic Payment Count as “With Payment”?

No. “With payment” means a check or money order is enclosed in the same mailing as Form 941. If you paid by electronic funds transfer (EFT), EFTPS, IRS Direct Pay, an IRS business tax account, credit card, or debit card, send a paper return to the without-payment address. Do not include Form 941-V.

For example, a Texas employer that pays its balance through EFTPS and then mails a paper Form 941 should use:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

It should not use the Louisville payment P.O. box because no check or money order is enclosed.

Private Delivery Service Address for Form 941

FedEx, UPS, DHL, and other private delivery services generally cannot deliver to an IRS P.O. box. If you use an IRS-designated private delivery service, use the street address for the submission-processing center associated with the address where you would file the return without payment.

Kansas City processing center

Use this street address if your business is in one of the states assigned to the Kansas City without-payment address:

Kansas City – Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108

Ogden processing center

Use this street address if your business or filer type is assigned to an Ogden without-payment address:

Ogden – Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

The IRS list of designated services and street addresses can change. Confirm both the service and address on the official IRS PDS street-address page before shipping. Keep the dated receipt as proof of timely delivery.

Form 941 Due Dates for 2026

Form 941 is generally due on the last day of the month following the end of each calendar quarter. When the normal due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.

**2026 Form 941 filing deadlines**
Quarter	Wages paid during	Quarter ends	2026 filing deadline
First quarter	January–March 2026	March 31, 2026	April 30, 2026
Second quarter	April–June 2026	June 30, 2026	July 31, 2026
Third quarter	July–September 2026	September 30, 2026	November 2, 2026, because October 31 falls on a Saturday
Fourth quarter	October–December 2026	December 31, 2026	February 1, 2027, because January 31 falls on a Sunday

If all taxes for the quarter were deposited on time and in full, an employer may generally file by the 10th day of the second month following the quarter. For the four 2026 quarters, those extended filing dates are May 11, 2026; August 10, 2026; November 10, 2026; and February 10, 2027, respectively. The first date moves from May 10 to May 11 because May 10, 2026, is a Sunday.

A paper Form 941 is generally treated as filed on time if it is properly addressed, has sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date. An IRS-designated private delivery service can also satisfy the timely-mailing rule when its requirements are followed.

How to Mail Form 941 Correctly?

Use the correct revision. The IRS says to use the March 2026 revision of Form 941 for the first quarter of 2026 and currently expects that revision to be used for the other 2026 quarters unless a later change is required.
Select the correct quarter. Check only the box for the quarter being reported at the top of the form.
Confirm the EIN and legal business name. The EIN must match the number assigned to the business. Do not substitute an SSN or ITIN.
Complete both pages. Enter the business name and EIN on page 2 and sign the return in Part 5. An unsigned or incomplete return may be delayed.
Decide whether the mailing contains a payment. A paper check or money order uses the with-payment address. An electronic payment uses the without-payment address.
Include required attachments. Attach Schedule B, Schedule R, Form 8974, or another required schedule when applicable. Put the business name, EIN, “Form 941,” year, and quarter on attachments.
Use Form 941-V only for a mailed check or money order. Do not include the voucher for a no-payment return or an electronically paid balance.
Copy the complete filing. Keep a copy of the signed return, schedules, payment information, and mailing or delivery receipt with the business records.
Address the envelope exactly. Include the complete city, state, and ZIP+4 shown in the IRS table and use sufficient postage.
Mail early enough to document timely filing. Consider a trackable USPS service or an IRS-designated private delivery service and retain the receipt.

Common Form 941 Mailing Mistakes

Using the Louisville “with payment” address after paying electronically.
Sending a return with a paper check to the Kansas City or Ogden without-payment address.
Sending Form 941 to the Social Security Administration instead of the IRS.
Using a Form 941 address for Form 941-X.
Sending a private carrier package to a P.O. box.
Using an address copied from an old article, prior-year instruction booklet, or previously filed return without checking for changes.
Forgetting Form 941-V when a permitted check or money order is enclosed.
Including Form 941-V after paying electronically.
Mailing only one page, leaving page 2 unsigned, or failing to enter the business name and EIN on both pages.
Checking the wrong quarter or using an outdated form revision.
Assuming a balance paid with the return satisfies a required federal tax deposit.
Failing to keep proof of mailing and a copy of the filed return.

Special Situations

Exempt organizations, government entities, and tribal governmental entities

These filers use the special Ogden address regardless of their physical location. Without a paper payment, use Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. With an enclosed check or money order, use the Louisville P.O. box shown in the main table.

Employers in U.S. territories

Forms 941-PR and 941-SS were discontinued after the fourth quarter of 2023. Employers in Puerto Rico, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands now generally file Form 941, or Form 941 (sp) if they prefer the Spanish version. Use the “no legal residence or principal place of business in any state” row unless the special-filer rule applies.

Businesses that changed their address

The address printed on Form 941 identifies your business; it does not determine where the return is mailed by itself. Use the applicable IRS filing table for the business location and payment method. To notify the IRS of a business address or responsible-party change, file Form 8822-B separately. Do not attach Form 8822-B to Form 941.

Correcting a previously filed return

Use Form 941-X to correct a previously filed Form 941. Form 941-X is filed separately and follows its own mailing instructions. Do not attach it to a current-quarter Form 941 and do not assume the regular Form 941 address is correct for the amended return.

Closing or transferring a business

A business that permanently stops paying wages generally files a final Form 941, checks the final-return box on line 17, enters the final date wages were paid, and attaches the statement required by the instructions. If a business is sold or transferred during a quarter, both the prior and new owner may have separate filing responsibilities for wages each paid.

Frequently Asked Questions

What is the Form 941 mailing address for 2026?

For a return without an enclosed paper payment, most filers use either Kansas City, MO 64999-0005 or Ogden, UT 84201-0005, depending on business location. A return with a permitted check or money order generally goes to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Special rules apply to filers without a principal place of business in a state and to certain exempt, governmental, and tribal entities.

Where do I mail Form 941 without payment?

Use the without-payment address assigned to your business location in the table above. Eastern and several Midwestern states use Kansas City, while the remaining listed states use Ogden. Filers with no legal residence or principal place of business in a state use P.O. Box 409101, Ogden, UT 84409.

Where do I mail Form 941 with payment in 2026?

If a permitted check or money order and Form 941-V are enclosed, mail the package to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. If you paid electronically, do not use this address solely because the return reports a payment; use the without-payment address.

I paid through EFTPS. Which mailing address should I use?

Use the without-payment address for your business location. An EFTPS payment is not physically enclosed with the return, so the paper return is treated as a filing without payment. Do not include Form 941-V.

Do I mail Form 941 if I filed it electronically?

No. If the electronic Form 941 was accepted, do not send a duplicate paper return. Retain the electronic filing confirmation with your records.

Can FedEx or UPS deliver Form 941 to the P.O. box?

Private delivery services cannot deliver to the IRS P.O. boxes used for Form 941. Use an IRS-designated service and the applicable Kansas City or Ogden submission-processing center street address. Confirm the current carrier-service combination and street address on IRS.gov before shipping.

Can I mail Form 941 to the IRS office nearest my business?

No. Use the address assigned by the official Form 941 filing table. The correct destination is determined by business location, filer type, and whether a paper payment is enclosed—not by which IRS office is geographically closest.

Should Form 941-V be included with a no-payment return?

No. Form 941-V is a payment voucher for a check or money order mailed with Form 941. Do not include it when no payment is enclosed or when the balance was paid electronically.

Can I use this mailing address for Form 941-X?

No. Form 941-X has different filing addresses and is mailed separately. Follow the current Instructions for Form 941-X.

Should I send Form 941 to the Social Security Administration?

No. Form 941 is filed with the Internal Revenue Service. The IRS specifically warns employers not to send Form 941 or its payment to the Social Security Administration.

What happens if Form 941 is mailed to the wrong address?

A misdirected return may be delayed, which can complicate processing, payment matching, and proof of timely filing. If you discover an addressing error, preserve your mailing records and contact the IRS business tax line or a qualified tax professional for guidance based on the facts. Do not automatically send a duplicate return because duplicate filings can create additional problems.

Official Form 941 Resources

Bottom line: To find where to send Form 941 in 2026, first decide whether a check or money order is inside the envelope. If not—including when you paid electronically—use the without-payment address for your business location. If a permitted check or money order and Form 941-V are enclosed, use the Louisville payment address. Confirm the current address on IRS.gov each quarter before mailing.