Wondering where to mail Form 941 without payment in 2026? The IRS uses different mailing addresses depending on your business location and filing category. Most U.S. employers send a paper Form 941 without a payment to either Kansas City, Missouri, or Ogden, Utah. Using the wrong address can delay processing, so check the correct destination before mailing your quarterly payroll tax return.
Quick Answer: Where to Mail Form 941 Without Payment
For 2026, most employers mailing Form 941 without payment use one of these two IRS addresses:
Kansas City group:
Department of the TreasuryInternal Revenue Service
Kansas City, MO 64999-0005
Ogden group:
Department of the TreasuryInternal Revenue Service
Ogden, UT 84201-0005
Your business location determines which address applies. Special rules apply to tax-exempt organizations, government entities, tribal governments, and employers without a U.S. state location.
2026 Form 941 Mailing Addresses Without Payment by State
The following addresses apply to regular paper Form 941 returns filed without enclosing a payment.
| Business location | Mail Form 941 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 U.S. state, including employers in American Samoa, Guam, Northern Mariana Islands, U.S. Virgin Islands, and Puerto Rico |
Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| Tax-exempt organizations, federal, state and local government entities, and Indian tribal government 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.
Where to Mail Form 941 Without Payment in Texas
If your business is located in Texas and you are filing a regular Form 941 without payment, use the Ogden address.
Internal Revenue Service
Ogden, UT 84201-0005
This address also applies to regular no-payment Form 941 returns from California, Florida, Arizona, and the other states listed in the Ogden group.
Where to Mail Form 941 Without Payment in California
California employers filing regular Form 941 without payment also use:
Internal Revenue Service
Ogden, UT 84201-0005
Do not substitute the mailing address for Form 1040, Form 940, or Form 941-X. Those forms can have different filing destinations.
Where to Mail Form 941 Without Payment in New York
New York belongs to the Kansas City filing group.
Internal Revenue Service
Kansas City, MO 64999-0005
The same destination applies to regular no-payment Form 941 returns from New Jersey, Pennsylvania, and the other states in the Kansas City group.
What If You Have No U.S. State Business Address?
Employers without a legal residence or principal place of business in any U.S. state generally use a separate IRS mailing address.
P.O. Box 409101
Ogden, UT 84409
The IRS includes employers in Puerto Rico, American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands in this location category.
Confirm whether you are required to file regular Form 941 or a different applicable employment tax return before mailing.
Special Form 941 Mailing Address for Tax-Exempt Organizations
The IRS provides a special filing rule for tax-exempt organizations, governmental entities, and Indian tribal governmental entities.
Regardless of their location, these filers generally mail a regular Form 941 without payment to:
Internal Revenue Service
Ogden, UT 84201-0005
Do not automatically use the ordinary state-based Kansas City address if your organization belongs to one of these special categories.
Does the Address Change If You Include a Payment?
Yes. The IRS has a different address for Form 941 returns mailed with a payment.
| Filing situation | What to do |
|---|---|
| Form 941 without payment | Use the applicable Kansas City, Ogden, or special address above. |
| Form 941 with payment | Use the IRS address specifically designated for returns with payment. |
| Taxes already paid electronically | If no payment is enclosed with the paper return, use the no-payment mailing address. |
| Electronic Form 941 filing | Submit through an IRS-supported electronic filing method instead of mailing a paper return. |
For 2026, the IRS lists the following address for regular Form 941 returns mailed with a payment:
P.O. Box 932100
Louisville, KY 40293-2100
Do not assume that you may pay all employment taxes by enclosing a check with Form 941. Federal tax deposit rules generally require electronic deposits, and paying with the return is permitted only in certain circumstances. Review the current Form 941 instructions before sending a payment.
Can You Mail Form 941 Using FedEx, UPS, or DHL?
The IRS has special rules for approved private delivery services, or PDSs.
The mailing addresses shown above are for ordinary postal mailing. If you use an IRS-designated private delivery service, you must use the applicable IRS street address for private deliveries.
Do not send a private-delivery package to an IRS P.O. Box. Private delivery services generally cannot deliver to those addresses.
Use these official IRS references:
How to Mail Form 941 Correctly
Before mailing a paper Form 941, complete this checklist.
- Use the correct tax quarter. Make sure the return identifies the quarter you are reporting.
- Confirm the EIN. Enter the employer identification number accurately.
- Review payroll amounts. Check wages, withholding, Social Security, Medicare, adjustments, and deposits.
- Sign the return. An unsigned paper return can create processing problems.
- Check for required attachments. Include any applicable schedules or supporting forms required by the instructions.
- Choose the correct address. Use the no-payment address for your business location or special filing category.
- Keep a copy. Save the completed return and mailing documentation.
- Mail on time. Use a suitable postal service and retain proof of timely mailing.
Consider USPS Certified Mail or another method that provides an appropriate mailing record. Keep the receipt with your payroll tax records. Verify current IRS rules for what counts as timely filing when using USPS or a designated private delivery service.
Form 941 Filing Deadlines for 2026
Form 941 is generally filed quarterly. The ordinary deadline is the last day of the month following the end of the quarter, subject to weekends, legal holidays, and special filing rules.
| 2026 tax quarter | Standard due date | Adjusted due date |
|---|---|---|
| January–March | April 30, 2026 | April 30, 2026 |
| April–June | July 31, 2026 | July 31, 2026 |
| July–September | October 31, 2026 | November 2, 2026 |
| October–December | January 31, 2027 | February 1, 2027 |
Because October 31, 2026 falls on a Saturday and January 31, 2027 falls on a Sunday, the usual deadlines move to the next business day.
Exception: Employers who deposited all taxes on time, in full, may qualify for an additional 10 calendar days to file. Review the IRS instructions to determine whether that rule applies.
What Happens If You Mail Form 941 to the Wrong Address?
Using an incorrect IRS address can delay the handling of a paper return. The IRS may redirect some misaddressed mail, but you should not rely on that happening or assume it preserves a filing deadline.
If you already mailed the return:
- Keep the original mailing receipt and tracking information.
- Confirm the address against the current IRS Form 941 page.
- Do not immediately mail duplicate returns without determining the appropriate next step.
- If the return is not processed or a notice arrives, contact the IRS using official business-tax assistance channels.
The IRS Business and Specialty Tax Line is 800-829-4933. Check the current service hours on IRS.gov before calling.
Can You File Form 941 Electronically Instead?
Yes. The IRS encourages employers to file Form 941 electronically.
Electronic filing can eliminate the need to choose a postal address and may provide electronic acknowledgment of the submission.
Employers can use an IRS-supported e-file provider or authorized tax professional, depending on their filing arrangement.
The IRS has confirmed the 2026 Form 941 mailing addresses and this topic “Where to Mail Form 941 Without Payment (2026)” Covers all. Employers filing a paper Form 941 without enclosing a payment generally mail it to Kansas City, Missouri, or Ogden, Utah, depending on their business location.
Official reference: IRS — E-file Employment Tax Forms.
Form 941 vs. Form 941-X: Do They Use the Same Address?
Not necessarily. Form 941-X is used to correct a previously filed Form 941, and the IRS publishes separate mailing instructions for it.
| Form | Purpose | Mailing guidance |
|---|---|---|
| Form 941 | Quarterly employer federal tax return | Use the Form 941 address based on location and payment status. |
| Form 941-X | Correct a previously filed Form 941 | Use the separate Form 941-X instructions. |
| Form 940 | Annual federal unemployment tax return | Use the separate Form 940 filing addresses. |
| Form 944 | Annual employer federal tax return for employers directed to file it | Use the separate Form 944 filing instructions. |
Official reference: IRS — Where to File Form 941-X.
Quick Answers: Mailing Form 941 Without Payment
| Question | Answer |
|---|---|
| Where do I mail Form 941 without payment? | Kansas City, MO 64999-0005 or Ogden, UT 84201-0005 for most employers, depending on location. |
| Where does a Texas business mail Form 941? | Ogden, UT 84201-0005 without payment. |
| Where does a California business mail Form 941? | Ogden, UT 84201-0005 without payment. |
| Where does a New York business mail Form 941? | Kansas City, MO 64999-0005 without payment. |
| Does Form 941 with payment use the same address? | No. The IRS lists a different address for returns with payment. |
| Can I use FedEx or UPS? | Use an IRS-approved private delivery service and the applicable street address. |
| Can I e-file Form 941? | Yes. The IRS supports electronic employment tax filing. |
| Is Form 941-X mailed to the same place? | Check the separate Form 941-X filing instructions. |
Official IRS Sources
- IRS — Current Form 941 Mailing Addresses
- IRS — Instructions for Form 941
- IRS — Mailing Addresses for Forms Beginning With 9
- IRS — Electronic Employment Tax Filing
Bottom Line
For 2026, most employers mailing Form 941 without payment send it to either Kansas City, MO 64999-0005 or Ogden, UT 84201-0005, depending on business location.
Special categories may require a different destination. Always verify the latest address on IRS.gov before mailing, especially if you are using a private delivery service or filing an amended return.
Editorial review: October 12, 2026. BillUnpacked is an independent educational website and is not affiliated with the Internal Revenue Service. Tax addresses and procedures may change. This guide is not individualized tax advice.
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