Where to Mail Form 941 (2026 IRS Mailing Addresses by State)

It depends on your state and whether you include a payment. Without a payment, the IRS routes Form 941 to one of two centers: Kansas City, MO 64999-0005 for eastern states, or Ogden, UT 84201-0005 for western and central states. With a payment, every employer mails to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.

The full table below shows exactly which address applies to you.

What Form 941 is

Form 941, Employer's Quarterly Federal Tax Return, is the form employers use to report wages paid, federal income tax withheld from employees' paychecks, and both the employer and employee shares of Social Security and Medicare tax (FICA). Most employers who pay wages must file it every quarter — generally even for a quarter with no tax to report, unless an exception such as seasonal-employer status applies. Current-year rates and wage bases are collected on our payroll tax data page.

Form 941 mailing addresses by state

Addresses checked against IRS.gov on August 26, 2026 — always confirm on the linked IRS page before mailing. The table below reproduces the IRS page Where to file your taxes for Form 941, including its state groupings.

Two patterns simplify the table: the with-payment address is the same for everyone (the Louisville, KY P.O. box), and the without-payment split is east to Kansas City, west to Ogden.

One caveat: private delivery services such as FedEx and UPS cannot deliver to a P.O. box — they must use the IRS submission processing center street addresses instead.

How to mail Form 941, step by step

1. Use the current revision of the form. Download it from IRS.gov rather than reusing last year's file, and complete one return per quarter.
2. Decide whether a payment goes with the return. Most employers are required to deposit employment taxes electronically through EFTPS on the IRS deposit schedule, not mail a check with the return. The Form 941 instructions generally allow paying with the return only in limited cases — for example, when the total tax for the quarter is under $2,500. If you do mail a payment, include Form 941-V, the payment voucher.
3. Find your address in the table above. Match your state's row, then pick the with-payment or without-payment column.
4. Sign the return and attach any required schedules. Semiweekly depositors attach Schedule B; an unsigned return is not a filed return.
5. Mail it by the due date. A return is generally on time if properly addressed and postmarked by the deadline; a mailing option with proof of postmark is worth the few extra dollars.

When Form 941 is due

Form 941 is due by the last day of the month following the end of each quarter:

When a due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. In 2026 that matters for the third quarter: October 31, 2026 is a Saturday, so the Q3 return is due Monday, November 2, 2026 — and the Q4 2026 return is due Monday, February 1, 2027, because January 31, 2027 is a Sunday. The instructions also give employers who deposited all taxes on time and in full an extra 10 days to file for the quarter.

E-filing: the option the IRS prefers

The IRS encourages employers to file Form 941 electronically, and e-filing makes the whole where-to-mail question disappear. Per the IRS page on e-filing employment tax forms, you can e-file Forms 940, 941, 943, 944, and 945 either through IRS-approved software you purchase yourself or through an authorized e-file provider or tax professional. Returns are signed electronically with a 94x On-Line Signature PIN (allow around 45 days to receive one) or by attaching Form 8453-EMP.

Made a mistake on a filed 941? That's Form 941-X

Do not mail a corrected Form 941 to fix an error on a return you already filed. Corrections go on Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, which has its own instructions and filing rules — and since 2024 the IRS has also accepted some amended employment tax returns, including Form 941-X, electronically. Follow the 941-X instructions rather than the table on this page.

If you're preparing your numbers before filing, our Form 941 worksheet is a preparation aid for organizing the figures that go on the return — it is not a filing service, and it does not send anything to the IRS. You still file the actual IRS form by mail or e-file as described above.

Frequently Asked Questions

Where do you mail Form 941?

Without a payment, eastern states mail to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005, and western and central states to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. Find your state in the table above and confirm on IRS.gov before mailing.

Where do I mail Form 941 with payment?

Every employer sending Form 941 with a payment uses the same address, regardless of state: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Include Form 941-V with your check — and note that most employers must deposit employment taxes through EFTPS instead of paying by mail.

When is Form 941 due?

The last day of the month after each quarter ends: April 30, July 31, October 31, and January 31. If a due date lands on a weekend or legal holiday, it shifts to the next business day — so the Q3 2026 return is due Monday, November 2, 2026.

Can I file Form 941 online?

Yes. The IRS accepts Form 941 electronically through approved software or an authorized e-file provider, and it encourages employers to e-file. Electronic returns are signed with a 94x On-Line Signature PIN or Form 8453-EMP.

Sources

1. Where to file your taxes for Form 941 — Internal Revenue Service (addresses checked August 26, 2026)
2. Instructions for Form 941 — Internal Revenue Service
3. E-file employment tax forms — Internal Revenue Service
4. About Form 941-X — Internal Revenue Service
5. Submission processing center street addresses for private delivery service (PDS) — Internal Revenue Service