Where to Mail Form 941 Without Payment in 2026
Mail a paper Form 941 with no check or money order enclosed to Kansas City, MO 64999-0005 or Ogden, UT 84201-0005, depending on your state group, per the Instructions for Form 941 (Rev. 03/2026), as of October 2026. Filers with no legal residence or principal place of business in any state use P.O. Box 409101, Ogden, UT 84409, and exempt and governmental filers use Ogden, UT 84201-0005 regardless of location.
How to find your without-payment address for Form 941
Find your row in the table below, copy the without-payment address exactly, and confirm it against the current instructions. The table has one row for each of the two state groups, one for filers with no state, and one for exempt or governmental filers.
The table reproduces the without-payment column of the Instructions for Form 941 (Rev. 03/2026), as of October 2026, and the IRS where-to-file page for Form 941 shows the same addresses.
If you’re in
Mail a return with no check or money order to
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
Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005
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
Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005
No legal residence or principal place of business in any state, including employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico
Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409
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
The Instructions for Form 941 warn, “Your filing address may have changed from that used to file your employment tax return in prior years.” Treat the table as the 2026 reference, and re-check the current instructions each year because assignments change.
Steps
1. Note the quarter and year printed on the return, because the IRS can change addresses from one year to the next.
2. Decide how you will pay any balance due, because a check or money order travels with Form 941-V (Payment Voucher) to a different address.
3. Open the current instructions and find the “Where Should You File?” section.
4. Find your state in the table and read across to the without-payment address.
5. Write the full address on your checklist, copying the ZIP code exactly, including any nine-digit ZIP+4 (five-digit ZIP plus four digits).
Which address applies when you pay a balance due?
A check or money order goes with Form 941-V to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100, for every state group in 2026. Paying by EFT (electronic funds transfer), credit card, or debit card works differently, because the instructions say to file the return at the without-payment address and not to file Form 941-V. Which methods are open to you depends on your deposit status, so read the Balance Due section (line 14) of the Instructions for Form 941. A balance due is still owed by the due date.
Form 940 and Form 944 have their own address tables
Form 940 has its own table in the Instructions for Form 940, 2025 edition as of October 2026, so the addresses may change when the 2026 edition posts. Without a payment, Form 940 goes to Kansas City, MO 64999-0046 or Ogden, UT 84201-0046 by state group, with separate rows for Puerto Rico, the U.S. Virgin Islands, unlisted locations, and exempt or governmental filers, and with a payment it goes to P.O. Box 932000, Louisville, KY 40293-2000. Form 944 filers use the address table in the Instructions for Form 944. Check each form’s own table instead of reusing a Form 941 address.
How to assemble the return before you seal the envelope
Per the Instructions for Form 941, a complete paper return is signed in Part 5, shows your EIN (employer identification number, your business’s federal tax ID) on every page and attachment, and has multiple sheets stapled in the upper-left corner.
Steps
1. Sign the return in Part 5.
2. Check the quarter, year, and EIN against your payroll records.
3. Enter your name and EIN on every page, and enter your name, EIN, “Form 941,” and the tax year and quarter on every attachment, including any Schedule B (Form 941), which semiweekly schedule depositors must file.
4. Staple multiple sheets in the upper-left corner, as the instructions direct.
5. Leave Form 941-V and any check or money order out of this envelope unless you pay that way, which uses the Louisville address.
6. Address the envelope exactly as the table prints your address for USPS delivery, and add sufficient postage. If you ship by private delivery service instead, use the IRS street address described in the mailing section below.
Employers with multiple locations or divisions file only one Form 941 per quarter, per Publication 15 (2026).
When a paper Form 941 is due
Form 941 is due the last day of the month after the quarter ends, per the Instructions for Form 941 and the IRS employment tax due dates page.
Quarter
Quarter ends
Standard due date
First
March 31
April 30
Second
June 30
July 31
Third
September 30
October 31
Fourth
December 31
January 31
An employer that deposited all taxes on time and in full gets until the 10th day of the second month after the quarter ends. A due date that falls on a Saturday, Sunday, or legal holiday moves to the next business day.
For example, the third quarter of 2026 has an October 31 due date that falls on a Saturday, so the return is due Monday, November 2, 2026, or Tuesday, November 10, 2026 if all taxes were deposited on time in full. The fourth quarter of 2026 has a January 31, 2027 due date that falls on a Sunday, so the return is due Monday, February 1, 2027, or Wednesday, February 10, 2027 on the same condition.
How to mail the return so the postmark counts
Under the Instructions for Form 941, a paper Form 941 that arrives after the due date still counts as filed on time if the envelope is properly addressed, has sufficient postage, and is postmarked by the U.S. Postal Service (USPS) on or before the due date.
What you need first
* Bring the sealed envelope from the assembly steps above, addressed to the table address for USPS delivery or to the IRS street address for a private delivery service.
* Confirm the due date for the quarter from the table above.
* Choose a way to get proof of mailing, either USPS certified mail or a private delivery service (a carrier service on the IRS list).
Steps
1. Check the date against the due date for the quarter, allowing for the weekend and legal holiday shift.
2. Mail the envelope, addressed as confirmed in the first section and carrying sufficient postage, so the USPS postmark falls on or before the due date.
3. For certified mail, present the envelope to a postal employee and ask for the sender’s receipt to be postmarked.
4. To use a private delivery service, send the return by the due date to the IRS street address in the same state as your without-payment address (Kansas City, Missouri, or Ogden, Utah).
5. Keep the sender’s receipt or the carrier confirmation.
Under 26 CFR 301.7502-1(c)(2), the certified mail postmark date on the sender’s receipt counts when the receipt is postmarked by the postal employee to whom the document is presented. A postmarked certified mail receipt is also prima facie evidence that the document was delivered, under paragraph (e)(2)(i) of the same regulation.
Only the DHL Express, FedEx, and UPS services on the IRS private delivery list qualify. The instructions say a private delivery service cannot deliver to a P.O. box and that “You must use the USPS to mail an item to a P.O. box address.” Use the IRS street addresses instead, which are 333 W. Pershing, Kansas City, MO 64108 and 1973 Rulon White Blvd., Ogden, UT 84201. With a private delivery service, all returns, including those with a payment, go to those street addresses. Service names and addresses change, so check both IRS pages as of October 2026.
How to keep your records for at least four years
Keep all employment tax records for at least four years, per Publication 15 (2026), and hold the filed copy, the mailing proof, and the address you used together as one file per quarter.
Steps
1. Copy the full signed return and every attachment before the envelope leaves the office.
2. Attach the sender’s receipt or carrier confirmation to the copy so the two stay together.
3. Write the address you used and the mailing date on the copy.
4. File the package by quarter and year.
5. Store a backup copy, such as a scan, in a separate secure location.
Form 941-X, the form for correcting a filed Form 941, has its own time limits. Per the Instructions for Form 941-X, overreported tax may be corrected within three years of when Form 941 was filed or two years from payment, whichever is later, and for that limit a Form 941 filed before April 15 of the next year is treated as filed on April 15.
Frequently Asked Questions
Can I file Form 941 on paper instead of electronically?
Yes, if you file your own return. The IRS says employment tax returns, including Form 941, may be filed on paper or through e-file, and the Instructions for Form 941 encourage electronic filing, per the IRS employment tax due dates page. Certified professional employer organizations (CPEOs) are generally required to e-file Form 941, per Publication 15 (2026), and reporting agents generally file client returns electronically only, per the IRS third party arrangements page.
Which address do I use if I pay my balance due by EFT or card?
Use the without-payment address for your state group and do not file Form 941-V, per the Instructions for Form 941 (Rev. 03/2026). Only a check or money order travels with Form 941-V, to P.O. Box 932100, Louisville, KY 40293-2100.
Can I send Form 941 with FedEx, UPS, or DHL?
Yes, if you use a service on the IRS private delivery list and send the return to an IRS street address instead of the table address, because a private delivery service cannot deliver to a P.O. box. Choose the street address in the same state as your without-payment address, either 333 W. Pershing, Kansas City, MO 64108 or 1973 Rulon White Blvd., Ogden, UT 84201.
Where do I mail Form 940 without a payment?
Mail it to Kansas City, MO 64999-0046 if your state is one of the 24 jurisdictions (23 states and the District of Columbia) that use Kansas City for Form 941, or to Ogden, UT 84201-0046 for the other 27 states. Puerto Rico, the U.S. Virgin Islands, and any location the Form 940 table does not list use P.O. Box 409101, Ogden, UT 84409, and exempt organizations and governmental entities use Ogden, UT 84201-0046 regardless of location. Those addresses come from the 2025 edition of the Instructions for Form 940, as of October 2026, and may change when the 2026 edition posts.
How long should I keep a copy of the filed Form 941?
Keep it for at least four years, per Publication 15 (2026), with the mailing proof alongside the copy. A separate three-year period in the Form 941-X instructions applies to correcting overreported tax.
Your next step
Open the current Instructions for Form 941, confirm the address for your state group, and put the next due date on your calendar. Do it again each year, because the instructions warn that the filing address may change.
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