You should send Form 941 to the IRS mailing address based on your state and whether you are including a payment or not. Here are the general guidelines for mailing Form 941 for 2025:
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If you are 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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Mail without payment to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005 -
Mail with payment to:
Internal Revenue Service
P.O. Box 806532
Cincinnati, OH 45280-6532
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If you are 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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Mail without payment to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005 -
Mail with payment to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
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If you have no legal residence or principal place of business in any state (including employers in American Samoa, Guam, CNMI, USVI, and Puerto Rico):
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Mail without payment to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409 -
Mail with payment to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
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For exempt organizations, governmental entities, and Indian tribal governmental entities, regardless of location:
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Mail without payment to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005 -
Mail with payment to:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
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Make sure your Form 941 is postmarked by the due date. If you use a private delivery service (PDS), use the IRS street address corresponding to your state for returns filed without payment
