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Where to Mail Form 941 With Payment – If you are an employer filing a paper Form 941 (Employer’s Quarterly Federal Tax Return) and enclosing a payment, the IRS currently directs nearly all of these returns to one lockbox address, regardless of your state or territory.
Mail Form 941 with payment to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
This address applies to employers in all 50 states, the District of Columbia, U.S. territories (including Puerto Rico, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands), employers with no legal residence or principal place of business in any state, and special filers such as exempt organizations, governmental entities, and Indian tribal governmental entities.
The page on IRS.gov was last reviewed or updated on July 17, 2026. The March 2026 revision of the Form 941 instructions confirms the same Louisville lockbox for all returns that include a payment.
When You Can (and Cannot) Pay With Form 941
Most employers must deposit employment taxes electronically through the Electronic Federal Tax Payment System (EFTPS) or another approved method rather than mailing a check with the return. You may pay the balance due with Form 941 only if:
- Your total taxes after adjustments and nonrefundable credits (Form 941, line 12) are less than $2,500 for the current quarter or the prior quarter, and
- You did not incur a $100,000 next-day deposit obligation during the current quarter.
If these conditions are met and you pay the full amount with a timely filed return, you generally avoid a deposit penalty. Paying with the return when you were required to deposit can trigger penalties.
Strongly preferred alternatives (even when the amount is under $2,500):
- EFTPS
- IRS Direct Pay
- Electronic funds withdrawal (if e-filing)
- Credit or debit card (fees apply)
If you pay electronically, file the return using the “without a payment” address and do not enclose Form 941-V.
How to Prepare the Payment and Form 941-V
- Complete Form 941 accurately and sign it.
- Detach and complete Form 941-V, Payment Voucher (included with the form or available on IRS.gov). Enter your EIN, the exact payment amount, and the tax period.
- Make the check or money order payable to “United States Treasury.”
- On the check or money order, write:
- Your Employer Identification Number (EIN)
- “Form 941”
- The tax period (for example, “2nd Quarter 2026”)
- Do not staple the check to the form or voucher. Place the check, Form 941-V, and Form 941 in the same envelope.
- Mail via the U.S. Postal Service to the Louisville P.O. Box address above. Keep a complete copy of everything you send, plus proof of mailing.
Form 941 Mailing Addresses Without a Payment (for Reference)
If you have already deposited all taxes or have no balance due, use the address that corresponds to your principal place of business:
| Location | Mail return without payment to |
|---|---|
| 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 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005 |
| 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 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
| No legal residence or principal place of business in any state (includes American Samoa, Guam, CNMI, USVI, Puerto Rico) | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| Exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities (regardless of location) | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
Source: IRS “Where to file your taxes for Form 941” page (reviewed July 17, 2026) and Instructions for Form 941 (March 2026).
Using a Private Delivery Service (FedEx, UPS, DHL, etc.)
Private delivery services cannot deliver to P.O. boxes. For returns with or without payment, send them to the street address of the submission processing center that matches the “without a payment” address for your location:
- Kansas City states → Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
- Ogden states / special filers / territories → Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
Only IRS-designated private delivery services qualify for the “timely mailing as timely filing” rule. Check the current list on IRS.gov.
Form 941 Due Dates
Form 941 is generally due by the last day of the month following the end of the quarter:
- 1st quarter (Jan–Mar) → April 30
- 2nd quarter (Apr–Jun) → July 31
- 3rd quarter (Jul–Sep) → October 31
- 4th quarter (Oct–Dec) → January 31
If you deposited all taxes for the quarter on time, you receive an automatic 10-day extension to file the return.
Practical Tips to Avoid Problems
- Always verify the current address on IRS.gov before mailing—addresses occasionally change after printed instructions are released.
- E-file Form 941 whenever possible. It is faster, provides confirmation, and reduces the chance of address or processing errors.
- Never send cash.
- Use certified mail or another trackable method if you need proof of timely filing.
- Keep records of deposits, the completed Form 941, the voucher, and the cancelled check for at least four years.
For the most up-to-date information, visit the official IRS pages:
Mailing Form 941 with a payment to the correct Louisville lockbox ensures the IRS can apply your payment promptly and process the return without unnecessary delays or notices. When in doubt, deposit electronically and use the “without payment” address.