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

Form 941 mailing address by state (2026)

Find your state under one of the two no-payment groups. The with-payment address is the same in every group. These are addresses for the original Form 941, not Form 941-X or Form 940.

The IRS may change mailing destinations. Verify your state with the current official Form 941 table before mailing.

Where to mail Form 941 with payment

If you are allowed to pay with the paper return and physically enclose a check or money order, address the envelope to:

Paid electronically? Use the without-payment mailing address for your state. Do not include Form 941-V when the taxes are paid electronically. Deposits are generally required electronically, and a mailed check is permitted only in certain situations described in the IRS Form 941 instructions.

For an eligible paper payment, complete Form 941-V, make the check payable to “United States Treasury,” and write the employer identification number, “Form 941,” and the tax period on the payment. Do not staple the voucher or payment to the return. Do not send cash.

What goes in the Form 941 mailing envelope?

1. Both pages of Form 941, completed accurately and signed.
2. Any required schedules, such as Schedule B for an applicable semiweekly depositor.
3. Form 941-V and an eligible check or money order, only when allowed to pay with the return.
4. Correct postage and address; keep a copy of the signed return and mailing evidence.

Do not mail a second original for a quarter you have already e-filed. For corrections, use Form 941-X.

Can you mail Form 941 by FedEx, UPS or DHL?

A private delivery service cannot deliver to a P.O. box. Use only an IRS-designated private delivery service and the relevant IRS street address, rather than the USPS-only addresses above.

The IRS says to select the private delivery center in the same state as the without-payment USPS destination for your Form 941. Check current IRS processing-center addresses and the designated service list before shipping.

Form 941 mailing deadlines in 2026

Regular filing is generally due by the last day of the month after the quarter ends. If every required deposit was made in full and on time, an additional 10 calendar days generally applies; weekends and legal holidays can move the date to the next business day.

Mail with sufficient postage and a valid USPS postmark by the applicable date, or use a qualifying designated courier service. Keep evidence of timely mailing. Read the IRS Form 941 filing instructions for deposit and mailing requirements.

Where to mail Form 941-X (corrections)

Form 941-X is a separate correction form and uses different mailing destinations. The state groups are not identical to the original Form 941. Florida is the important exception: original Form 941 without payment goes to Ogden, but Form 941-X goes to Cincinnati.

For an employer with no legal residence or principal place of business in any state, the IRS lists Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. Special government, tribal and exempt filers use the IRS-specified Ogden address. A 941-X mailed using an approved courier goes to the Ogden street address regardless of state.

Check the IRS Form 941-X mailing table; for the correction process, see how to correct Form 941 with Form 941-X.

Form 941 vs. Form 941-X: avoid mixing the addresses

Form 940, the annual federal unemployment tax return, uses another address list. Do not copy a Form 940 mailing address onto Form 941.

Old Form 941 mailing addresses online

Older tax-software pages and saved PDFs may show Cincinnati or a different lockbox for the original Form 941. Current original Form 941 addresses are Kansas City or Ogden without enclosed payment, or the Louisville lockbox with a permitted enclosed payment. Always compare the address with the IRS's current form-specific instructions before using it.

What if you mailed Form 941 to the wrong IRS address?

1. Keep the tracking details, receipt or postmark and a copy of what was sent.
2. Check whether the payment cleared if one was enclosed.
3. Contact the IRS Business and Specialty Tax Line at 800-829-4933 to ask about processing and the best next action.
4. If an IRS notice arrives, respond by its stated deadline and include relevant mailing proof.

Do not send an unnecessary duplicate return before checking with the IRS. A Form 941-X is for corrections to a filed return, not automatically for an incorrectly addressed envelope.

Should you mail Form 941 or file electronically?

The IRS encourages electronic filing, though paper filing is available. ePaystubs helps employers prepare a document for review, download and mailing; it does not e-file Form 941 or make federal tax deposits. A qualified IRS-authorized provider is needed for electronic filing.

Frequently asked questions

Official sources

• IRS: Where to file Form 941
• IRS: Instructions for Form 941 (2026)
• IRS: Where to file Form 941-X
• IRS: Designated private delivery services

Addresses and deadlines are subject to IRS updates. This guide is general filing information, not individualized tax advice.