Payroll › Form 941 › Where to Mail Form 941 in 2026: IRS Mailing Addresses by State
At a Glance
Where to Mail Form 941 in 2026
If you are filing Form 941 by paper, you must mail it to the correct IRS address based on your business location and whether you are including a payment. Using the wrong address can delay processing and result in penalties.
The IRS maintains different addresses for different purposes:
- Without payment: Returns sent to IRS service centers for processing
- With payment: Returns sent to IRS payment processing locations
Form 941 Mailing Address - Without Payment
If you are filing Form 941 without a payment, mail to one of these addresses based on your state:
| If your business is located in: | Mail Form 941 to: |
|---|---|
| Connecticut, Delaware, District of Columbia, Florida, 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 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
No street address needed: The IRS uses post office boxes at these locations. The city, state, and ZIP code are sufficient.
Form 941 Mailing Address - With Payment
If you are filing Form 941 with a payment, mail to one of these addresses based on your state:
| If your business is located in: | Mail Form 941 with payment to: |
|---|---|
| Connecticut, Delaware, District of Columbia, Florida, 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 | Internal Revenue Service P.O. Box 806532 Cincinnati, OH 45280-6532 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 |
Payment enclosed: Make checks payable to "United States Treasury." Include your EIN, "Form 941," and the tax period on your check.
Special Mailing Addresses
Certain employers use different addresses:
| Special Circumstance | Mailing Address |
|---|---|
| Exempt organizations, governmental entities, and Indian tribal governments (regardless of location) | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
| Foreign country or U.S. possession | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Why Use EFTPS Instead of Mailing Payment?
The IRS requires most employers to use the Electronic Federal Tax Payment System (EFTPS) for depositing employment taxes. Mailing a payment with Form 941 is generally only appropriate in limited circumstances.
Benefits of EFTPS:
- Immediate confirmation of payment
- Schedule payments in advance
- View payment history online
- Avoid penalty for deposit rules violations
- Required if your total tax liability is $2,500 or more for the quarter
Only employers with tax liability under $2,500 for the quarter may pay with the return. Even then, EFTPS is recommended for reliability and record-keeping.
Why E-File Instead of Mailing Form 941?
E-filing Form 941 eliminates mailing address concerns and provides significant advantages:
- No address worries: Electronic transmission means no risk of using wrong address
- Faster processing: IRS receives your return immediately
- Confirmation: Receive acknowledgment that IRS accepted your return
- Accuracy: Built-in validation catches errors before submission
- Records: Maintain electronic records of all filings
- No postal delays: Eliminate risk of late delivery
Note: Even when e-filing, you must still deposit employment taxes through EFTPS separately from filing the return.
What Are the Form 941 Quarterly Deadlines?
Form 941 must be filed quarterly by the following deadlines:
| Quarter | Quarter Covers | Filing Deadline |
|---|---|---|
| Q1 | January - March | April 30 |
| Q2 | April - June | July 31 |
| Q3 | July - September | October 31 |
| Q4 | October - December | January 31 |
If the due date falls on a weekend or federal holiday, the deadline moves to the next business day.
Tips for Mailing Form 941
If you must mail Form 941, follow these best practices:
- Verify the address: Check the most recent Form 941 instructions for current addresses
- Use certified mail: Get proof of mailing date and delivery
- Keep copies: Retain copies of the return and any payments
- Mail early: Allow time for postal delivery before the deadline
- Don't staple: Use paper clips if needed; staples can damage IRS scanners
- Include all pages: Make sure Schedule B and any attachments are included
Related Form 941 Resources
- IRS Form 941: Complete guide to quarterly payroll tax filing
- Schedule B (Form 941): Tax liability for semiweekly depositors
- Form 941 Filing Deadlines: Quarterly payroll tax due dates
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.