If you are asking Where to File Form 941?, the correct answer depends on several details, including your business location, whether Form 941 includes a payment, and whether you are an exempt organization or government entity. Form 941, Employer’s Quarterly Federal Tax Return, is used by many employers to report federal income tax withheld from employees along with Social Security and Medicare taxes. Employers can generally file Form 941 electronically or mail a paper return to the Internal Revenue Service. For 2026, paper Form 941 mailing addresses are divided primarily between IRS processing locations in Kansas City, Missouri, and Ogden, Utah, while returns sent with qualifying payments generally go to an IRS P.O. box in Louisville, Kentucky. Mailing your Form 941 to the wrong address can cause unnecessary processing delays, so checking your state, payment situation, and the latest IRS instructions before sending the return is an important part of quarterly payroll tax compliance.
What Is Form 941?
Form 941 is the Employer’s Quarterly Federal Tax Return.
Employers generally use it to report:
- Wages paid to employees
- Federal income tax withheld
- Social Security wages and taxes
- Medicare wages and taxes
- Certain tax adjustments and credits
- Total employment tax liability for the quarter
Most employers required to file Form 941 submit one return for each quarter.
Some very small employers may instead be instructed by the IRS to file Form 944 annually. An employer should not simply switch between Forms 941 and 944 without following IRS requirements.
Where To Mail Form 941 Without A Payment
The IRS divides most states into two main groups when employers mail a Form 941 without a payment.
Businesses located in the following states generally mail a paper return without payment to Kansas City, Missouri:
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.
The address is:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005
Businesses located in the following states generally mail Form 941 without payment to Ogden, Utah:
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.
The address is:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Where To Mail Form 941 With A Payment
For employers in the 50 states listed in the standard IRS filing table, a Form 941 sent with a qualifying payment generally goes to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
However, employers should not assume that every payroll tax liability should simply be paid by enclosing a check with Form 941.
Federal employment taxes are generally subject to deposit rules, and many employers must deposit taxes electronically according to their required deposit schedule.
The payment address applies when a payment is properly being made with the return under IRS rules.
What If Your Business Is Outside The States?
Employers with no legal residence or principal place of business in any state use a different mailing address.
For Form 941 without payment, the current IRS address is:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
If the return includes a qualifying payment, the IRS lists the Louisville address mentioned above.
This category may include certain employers in U.S. territories or employers without a principal place of business in one of the 50 states.
Where Do Exempt Organizations And Government Entities File?
Special filing rules apply to exempt organizations, federal, state, and local governmental entities, and Indian tribal governmental entities.
Regardless of location, a paper Form 941 without payment is generally sent to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
A return with payment generally goes to the IRS Louisville P.O. box.
Organizations in these categories should review the current IRS instructions before mailing.
Can You File Form 941 Electronically?
Yes. The IRS encourages employers to file Form 941 electronically.
Electronic filing can reduce mailing concerns and may provide faster confirmation that the return was transmitted.
Employers may file through an approved provider or authorized tax professional, depending on their filing setup.
Electronic filing does not remove the responsibility to make required payroll tax deposits on time.
When Is Form 941 Due?
Form 941 is normally due by the last day of the month following the end of each calendar quarter.
The usual schedule is:
- First quarter: April 30
- Second quarter: July 31
- Third quarter: October 31
- Fourth quarter: January 31
If a deadline falls on a weekend or legal holiday, the due date generally moves to the next business day.
Employers that have deposited all taxes on time may qualify for additional time to file under applicable IRS rules.
What If You Use FedEx, UPS, Or Another Private Carrier?
A private delivery service cannot deliver to an IRS P.O. box.
The IRS provides separate street addresses for approved private delivery services. Employers using one of these services should not simply copy the USPS mailing address from the Form 941 table.
This small detail can prevent a package from being returned or delayed.
Double-Check The Address Before Mailing
IRS mailing addresses can change.
The IRS specifically notes that online filing-address information may be newer than addresses printed in older publications. Its 2026 filing pages are intended to reflect current mailing information.
Before sending a paper Form 941, verify your business location, whether a payment is enclosed, and the current IRS address.
A two-minute check is much easier than trying to track down a payroll return that went to the wrong processing center.
Frequently Asked Questions
Can Form 941 Be Filed Online?
Yes. The IRS encourages electronic filing of Form 941.
Where Do I Mail Form 941 With A Payment?
For most U.S. employers, the current IRS table lists P.O. Box 932100, Louisville, KY 40293-2100.
Is The Form 941 Address The Same For Every State?
No. The address for a return without payment depends on the employer’s location.
How Often Is Form 941 Filed?
Most employers required to use Form 941 file it quarterly.