Where to Mail IRS Form 941 Without Payment? If you’re a U.S. employer filing Form 941 (Employer’s Quarterly Federal Tax Return) and you have no payment to include, sending it to the correct IRS address is critical. Using the wrong mailing address can delay processing, trigger notices, or even result in penalties. The IRS uses different addresses depending on your business location and whether a payment is enclosed.
This guide provides the most current IRS-approved mailing addresses for Form 941 without payment (as of the March 2026 revision and July 2025 update). It is designed specifically for U.S. businesses and payroll professionals.
Why the Mailing Address for Form 941 Matters?
Form 941 reports federal income tax withheld from employees’ wages, plus the employer’s share of Social Security and Medicare taxes. You must file it quarterly—even if you have no taxes due or no employees for part of the quarter.
The IRS processes returns faster when they go to the right service center. Addresses differ by state group and by whether you include a payment. Always use the “without payment” address if you are not enclosing a check or money order.
Pro Tip: The IRS strongly encourages electronic filing (e-filing) of Form 941. It’s faster, more secure, and provides immediate confirmation. Go to IRS.gov/EmploymentEfile for authorized providers. Paper filing is still allowed but slower.
Form 941 Mailing Addresses Without Payment (2026)
Use these official addresses based on your principal place of business (or legal residence if you have no principal place of business).
Group 1 States (Mail to Kansas City, MO)
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
Mail return without payment to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005
Group 2 States (Mail to Ogden, UT)
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
Mail return without payment to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Special Cases
- No legal residence or principal place of business in any state (including employers in American Samoa, Guam, Commonwealth of the Northern Mariana Islands, U.S. Virgin Islands, and Puerto Rico):
Internal Revenue Service
PO Box 409101
Ogden, UT 84409 - Exempt organizations, federal/state/local governmental entities, and Indian tribal governmental entities (regardless of location):
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Note: These addresses are current for calendar year 2026 filings. Your address may have changed from prior years—always double-check before mailing.
For Comparison: Addresses When Including a Payment
If you are enclosing a payment, use this address regardless of your state (or special category):
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Quick Reference Table: Form 941 Without Payment Addresses
| Your Location | Without Payment Address |
|---|---|
| Group 1 States (CT–WI list above) | Kansas City, MO 64999-0005 |
| Group 2 States (AL–WY list above) | Ogden, UT 84201-0005 |
| No U.S. principal place of business | PO Box 409101, Ogden, UT 84409 |
| Exempt orgs / Gov entities / Tribes | Ogden, UT 84201-0005 |
Mailing Tips to Avoid Delays or Penalties
- Due dates: Form 941 is due the last day of the month following the end of the quarter (e.g., April 30 for Q1).
- Use the U.S. Postal Service for P.O. Box addresses. Private delivery services (FedEx, UPS, DHL) cannot deliver to P.O. boxes—use the street address version from IRS.gov/PDSstreetAddresses if needed.
- Include your Employer Identification Number (EIN) clearly.
- Do not send Form 941 or payments to the Social Security Administration (SSA).
- Keep a copy of the return and proof of mailing (certified mail recommended).
- If you use software or a payroll provider, verify the address they print on the form.
Why Businesses Still Mail Paper Form 941 (and When to Switch to E-File)?
Most employers now e-file because it reduces errors and gets faster IRS acknowledgment. However, small businesses or those without reliable internet may still prefer paper. If your business has 10 or more employees or files other employment forms, e-filing is often the smarter (and sometimes required) choice.
Frequently Asked Questions (FAQs)
- Q: Can I mail Form 941 to my local IRS office?
A: No. Use only the centralized addresses listed above. - Q: What if my business moved to a new state?
A: Use the address based on your current principal place of business. - Q: Do I need to include Form 941-V?
A: Only if you are making a payment with the return. If no payment, do not include the voucher. - Q: Has the address changed recently?
A: Yes—addresses are periodically updated. Always verify on IRS.gov before mailing. - Q: Where can I get the latest Form 941 and instructions?
A: Download them free at IRS.gov/forms → Search “Form 941.”
Final Advice
Mailing Form 941 without payment is straightforward once you know the correct IRS service center. Use the Kansas City or Ogden address that matches your state group, or the special Ogden address for exempt/governmental entities.
For the fastest and safest option, e-file your Form 941 through an IRS-authorized provider. It eliminates mailing worries entirely.
Official Sources (always check for the absolute latest updates):
- IRS Where to File Form 941: IRS.gov/filing/where-to-file-your-taxes-for-form-941
- Instructions for Form 941 (Rev. March 2026)
Need help with payroll taxes or Form 941 preparation? Consult a qualified tax professional or your payroll provider. Accurate and timely filing keeps your business compliant and penalty-free.
Last updated for 2026 filings based on official IRS guidance.