Where to Mail Form 941 in 2026: Addresses With and Without Payment

Form 941 mailing address for every state (2026)

Find your state below. The IRS goes by where your business is located (its legal residence or principal place of business), not where your payroll provider or accountant sits. The last column is for Form 941-X, the correction form, because it doesn't follow the same split. Florida is highlighted for that reason.

On the envelope, put "Department of the Treasury, Internal Revenue Service" above Kansas City, Ogden or Cincinnati. For a payment, put "Internal Revenue Service, P.O. Box 932100" above Louisville, KY 40293-2100.

Form 941 columns: IRS Form 941 where-to-file page (July 17, 2026). Form 941-X column: IRS, Where to file your taxes for Form 941-X (October 28, 2025).

Two envelope examples

Mailing Form 941 with a payment

Every employer uses one payment address: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. That's true for both state groups, for territories and for exempt organizations. The IRS's current lockbox list, Publication 3891 (Rev. 6-2026), shows the same box for every Form 941 payment.

Before you put a check in the envelope, make sure you're allowed to. Under the March 2026 Instructions for Form 941, you should generally have a balance due only if line 12 is under $2,500 for the current or prior quarter and you didn't trigger the $100,000 next-day deposit rule.

If you were required to deposit, the IRS wants that money by electronic funds transfer, and paying it with the return instead can bring a penalty. Our 941 deposit schedule guide walks through whether you're allowed to pay with the return at all.

When you are paying a small balance by check or money order, complete Form 941-V, the payment voucher printed at the end of the March 2026 Form 941:

• Make the check or money order payable to "United States Treasury."
• Write your EIN, "Form 941" and the quarter (for example, "3rd Quarter 2026") on the check.
• Don't staple the voucher or the check to the return, or to each other. Put them loose in the same envelope.
• Don't send cash, and never use Form 941-V for federal tax deposits.

What goes in the Form 941 envelope

A missing page, a missing signature or an extra form in the envelope can slow processing. Run through this before you seal it:

Sending Form 941 by FedEx, UPS or DHL

Private delivery services can't deliver to P.O. boxes. Anything headed to the Louisville lockbox or to P.O. Box 409101 in Ogden has to go through the U.S. Postal Service. If you'd rather use a courier, the Form 941 instructions say to use the courier street address in the same state as your without-payment address. They don't list a separate courier address for returns that include a check.

Source: IRS, Submission processing center street addresses for private delivery service (October 28, 2025).

Only certain courier services count under the timely-mailing rule. The IRS list of designated private delivery services (updated April 28, 2026) includes FedEx First Overnight, Priority Overnight, Standard Overnight and 2Day; UPS Next Day Air Early A.M., Next Day Air, Next Day Air Saver, 2nd Day Air and 2nd Day Air A.M.; and DHL Express 9:00, 10:30 and 12:00, plus some international services. Ground services aren't on the list.

When to mail Form 941: 2026 deadlines and the postmark rule

A mailed Form 941 counts as filed on time if it's properly addressed, has enough postage and carries a USPS postmark on or before the due date, or if it went out by a designated courier service by that date. When a due date lands on a weekend or legal holiday, you can file the next business day. That's why two of this year's dates move.

Due-date and timely-mailing rules: Instructions for Form 941 (Rev. March 2026). Weekend shifts applied to the 2026 calendar.

The last column isn't a general extension. It only applies when you deposited every dollar for the quarter on time, which our due-dates guide explains along with the extra 10 days you get when every deposit was on time. Keep your postmark or courier record with your copy of the return; our guide on how long to keep payroll tax records and proof of mailing covers the federal minimum.

Where to mail Form 941-X (it's a different list)

Form 941-X, the correction form, uses its own addresses. Eastern-group employers send it to Cincinnati, not Kansas City, and the IRS lists one address per location with no separate payment column. If you haven't filed a correction before, start with how a 941-X correction works.

Source: IRS, Where to file your taxes for Form 941-X (October 28, 2025), matching the April 2026 Instructions for Form 941-X.

The IRS encourages filing Form 941-X electronically. If you send a paper 941-X by courier, it goes to the Ogden street address (1973 Rulon White Blvd., Ogden, UT 84201) whatever your state. When you're ready, you can prepare the 941-X itself and mail it to the address above.

Form 941 vs 941-X vs 940 mailing addresses at a glance

Payroll returns you mail in the same week often go to different places. The ZIP code suffix and the Louisville box number are the details people mix up most, so here they are side by side.

Sources: IRS where-to-file pages for Form 940 and Form 941 (both updated July 17, 2026) and Form 941-X (October 28, 2025).

Form 940 is the annual federal unemployment (FUTA) return. Its deadline and deposit rules are in our FUTA deposit due dates guide.

Old Form 941 addresses that still show up online

Address lists get copied and rarely updated. These are the ones we found on pages still ranking for this search in October 2026, including some with "2026" in the title:

If a list doesn't show when it was checked against the IRS, compare it with the IRS's own table before you mail anything. Payment addresses have changed before, and they can change again.

Mailed Form 941 to the wrong address or an old one?

Don't rush a duplicate return into the mail. Work through these steps first:

If the IRS confirms the return never arrived, ask the agent how they want it resent. Changes to the numbers themselves go on Form 941-X, not on a second Form 941.

Should you mail Form 941 at all?

Paper filing is still allowed, but the IRS encourages e-filing Form 941 through an IRS-authorized e-file provider, a payroll provider or a tax professional. Deposits are a separate matter: the Form 941-V instructions say federal tax deposits have to be made electronically, through EFTPS, IRS Direct Pay or your IRS business tax account.

ePaystubs helps you fill out and preview Form 941, Schedule B and Form 941-X, but it doesn't transmit anything to the IRS. If you file on paper, you'll print, sign and mail the return yourself, using the address for your state on this page.