Mail IRS Form 941 With Payment – If you’re a U.S. employer filing Form 941 (Employer’s Quarterly Federal Tax Return), sending it to the correct IRS mailing address—especially when including a payment—is critical. Using the wrong address can delay processing, trigger penalties, or even lead to late-filing notices. This guide provides the most current IRS Form 941 mailing addresses for 2026, based directly on official IRS sources.
Whether you’re mailing Form 941 with a payment (using Form 941-V) or without, the address depends on your business location. We’ll break it down clearly with state-by-state tables, filing tips, and alternatives like e-filing to save you time and avoid headaches.
What Is Form 941 and Why Does the Mailing Address Matter?
Form 941 reports federal income taxes withheld from employees’ paychecks, plus the employer’s share of Social Security and Medicare taxes. Most U.S. employers with employees must file it quarterly.
Mailing to the wrong IRS address is a common mistake that delays your return and can result in failure-to-file penalties (5% per month, up to 25%). The IRS updated several Form 941 payment addresses in 2025–2026, so even if you filed correctly last year, double-check this year.
Quarterly due dates for 2026 (or next business day if it falls on a weekend/holiday):
- Q1 (Jan–Mar): April 30, 2026
- Q2 (Apr–Jun): July 31, 2026
- Q3 (Jul–Sep): October 31, 2026
- Q4 (Oct–Dec): January 31, 2027
Current IRS Form 941 Mailing Addresses (2026)
The IRS provides separate addresses depending on whether you include a payment and your business’s location. Use these exact addresses from the official IRS instructions (Rev. March 2026) and the dedicated “Where to File” page.
Important notes before mailing:
- Use Form 941-V (Payment Voucher) if paying by check or money order.
- Make check payable to “United States Treasury.”
- Write your EIN, “Form 941,” and the quarter (e.g., “2nd Quarter 2026”) on the check.
- Do not staple the payment or Form 941-V to the return.
- Private Delivery Services (e.g., FedEx, UPS) cannot deliver to P.O. boxes—use the street address version via IRS.gov/PDSstreetAddresses if needed.
Mailing Addresses by Location
Group 1 States (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):
| Filing Type | Mailing Address |
|---|---|
| Without payment | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005 |
| With payment | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 |
Group 2 States (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):
| Filing Type | Mailing Address |
|---|---|
| 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 |
No legal residence or principal place of business in any state (includes American Samoa, Guam, CNMI, USVI, Puerto Rico):
| Filing Type | Mailing Address |
|---|---|
| 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 |
Special filing address (exempt organizations, federal/state/local governmental entities, and Indian tribal governmental entities—regardless of location):
| Filing Type | Mailing Address |
|---|---|
| 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 |
Caution: These addresses may differ from prior years. Always verify on IRS.gov before mailing.
How to Include a Payment with Form 941 (Form 941-V Instructions)?
- Complete Form 941-V (detachable payment voucher included with Form 941).
- Enter your EIN, name, address, and tax period.
- Enclose your check/money order (no cash).
- Mail everything together (Form 941 + Form 941-V + payment) to the “With payment” address for your location.
Pro tip: If paying electronically (EFTPS, credit/debit card, or ACH), use the “Without a payment” address and skip Form 941-V.
Best Practices for Mailing Form 941 Safely
- Certified mail with return receipt for proof of timely filing.
- Keep copies of everything.
- File electronically whenever possible—faster, more secure, and provides instant confirmation.
- Deposit taxes on time using EFTPS to avoid failure-to-deposit penalties.
Why You Should Switch to E-Filing Form 941?
The IRS strongly encourages electronic filing. Benefits include:
- Faster processing and acknowledgment
- Reduced errors
- No need to worry about mailing addresses
- Free options via IRS-approved software or tax professionals
Go to IRS.gov/EmploymentEfile for details. Most businesses qualify for free or low-cost e-filing.
Common Mistakes to Avoid
- Using an outdated address from previous years
- Sending payments to the Social Security Administration (SSA)—never do this
- Forgetting to include Form 941-V with checks
- Mailing after the due date without extensions (Form 941 does not have an automatic extension)
Frequently Asked Questions (FAQ)
- Q: Can I mail Form 941 to my local IRS office?
A: No. Use only the centralized addresses listed above. - Q: What if I’m filing late?
A: Still use the same address, but act quickly to minimize penalties. - Q: Are there different addresses for Form 941-X (amended)?
A: Yes—see the separate IRS “Where to File Form 941-X” page. - Q: Where do I find the latest Form 941 and instructions?
A: IRS.gov/forms-pubs/about-form-941 (download the March 2026 revision).
Need help? Contact the IRS Business & Specialty Tax Line at 800-829-4933 or consult a tax professional.
Bottom line: Using the correct Form 941 mailing address with payment in 2026 ensures your return is processed quickly and accurately. Bookmark the official IRS “Where to File” page, consider e-filing, and stay compliant.
For the absolute latest information, always check directly at IRS.gov/filing/where-to-file-your-taxes-for-form-941 or the current Instructions for Form 941.
Last updated: April 2026. Information sourced directly from IRS.gov.