Where to send IRS Form 941 depends on your business’s state and whether you are sending a payment along with the form. Mailing addresses for Form 941 in 2025:
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If your business is located in 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, or Wisconsin:
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Without payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005 -
With payment:
Internal Revenue Service
P.O. Box 806532
Cincinnati, OH 45280-6532
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If your business is located in 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, or Wyoming:
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Without payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005 -
With payment:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
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If your business has no legal residence or principal place of business in any state (including American Samoa, Guam, CNMI, USVI, Puerto Rico):
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Without payment:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409 -
With payment:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
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Special filing addresses apply for exempt organizations, governmental entities, and Indian tribal governmental entities, generally using the Ogden, UT and Louisville, KY addresses above
If you are using a Private Delivery Service (PDS), you cannot send to a P.O. box and must use the corresponding street address for your state listed on IRS.gov/PDSstreetAddresses, typically the same as the "without payment" address
. E-filing Form 941 is recommended for faster processing and instant confirmation of filing status
