Where to mail Form 941: IRS mailing addresses by state

Where to mail Form 941 depends on two things: the state your business is in, and whether a check or money order is in the envelope. The table above is copied from the IRS page Where to file your taxes for Form 941, which the IRS last reviewed or updated on 17 Jul 2026. We read it again on 13 Nov 2026.

Which Form 941 address is yours

• No payment in the envelope. Use the without-payment address for your state: Kansas City, MO 64999-0005 or Ogden, UT 84201-0005.
• A check or money order in the envelope. Every state uses P.O. Box 932100, Louisville, KY 40293-2100. The check goes with Form 941-V, the payment voucher.
• You pay electronically. The Instructions for Form 941 (revision 03/2026) say that if you pay by EFT, credit card or debit card, you file the return using the without-payment address and do not file Form 941-V. The same instructions ask employers to pay a balance due electronically.
• Exempt organizations, governmental entities and Indian tribal governmental entities use the Ogden address wherever they are.

The instructions also carry this caution: your filing address may have changed from the one you used in earlier years, and Form 941 and its payments never go to the Social Security Administration. They add that you file Form 941 only once per quarter, so a return that was e-filed is not mailed as well.

Form 941 due dates for 2027

Form 941 is due by the last day of the month after the quarter ends. The IRS page Employment tax due dates gives the dates as April 30, July 31, October 31 and January 31, and says that when a due date falls on a Saturday, Sunday or legal holiday you may file on the next business day. It also gives 10 more calendar days to employers who deposited all taxes for the quarter on time.

The 2027 dates are our calculation from the IRS rule and the 2027 calendar: January 31 and October 31 fall on a Sunday and July 31 on a Saturday. The return for Q4 2027 is due Monday, January 31, 2028.

The postmark rule: mailed on time counts as filed on time

The Form 941 instructions state the rule in one sentence. If the IRS receives the return after the due date, it treats the return as filed on time when the envelope is properly addressed, has sufficient postage and is postmarked by USPS on or before the due date, or is sent by an IRS-designated private delivery service on or before the due date. If those conditions are not met, the IRS generally considers the return filed when it is actually received.

The rule comes from section 7502 of the Internal Revenue Code, usually called "timely mailing treated as timely filing" (26 U.S.C. 7502). So the address on the envelope is part of meeting the deadline, not only a delivery detail.

What a certified mail receipt proves

The regulation under section 7502, 26 CFR 301.7502-1, says two things about certified mail:

• If the sender's receipt is postmarked by the postal employee to whom the item is presented, the date of that postmark is treated as the postmark date of the document. The regulation notes that this removes the risk of the envelope not being postmarked on the day it is mailed.
• For a document, a properly issued, postmarked certified mail sender's receipt, together with a properly addressed envelope, is prima facie evidence that the document was delivered. The regulation names registered mail, certified mail and designated private delivery services as the only ways to establish that evidence, other than direct proof of delivery.

USPS describes the service this way in its mailing standards (DMM 503): Certified Mail gives the sender a mailing receipt and, on request, electronic verification that the item was delivered or that delivery was attempted. A return receipt adds evidence of delivery: who received it and on what date.

The hand-stamped receipt in the regulation comes from a post office counter, so ask the clerk to postmark your Certified Mail receipt (PS Form 3800) when you hand over the envelope. This page describes the rules and is not tax advice.

Private delivery services use a different address

The IRS keeps a list of designated private delivery services. On the day we read it, it named 8 DHL Express services, 8 FedEx services and 7 UPS services, and only those count for the timely mailing rule. FedEx Ground and UPS Ground are not on it.

Private carriers cannot deliver to a P.O. box, so the IRS gives them street addresses, and returns with and without payments go to the same ones:

• Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
• Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201

For Form 941 the instructions say to pick the street address in the same state as your without-payment address.

Sign the paper form in ink before you mail it

The instructions say to complete both pages of Form 941 and sign on page 2, and that leaving this out may delay processing. Here is what the IRS publishes about how a paper Form 941 can be signed, all read on 13 Nov 2026:

The instructions do not use the word "handwritten" for the taxpayer's own signature the way the Form 1040 instructions do. What they do is name one alternative, the facsimile signature for corporate officers and agents with that authority, and leave Form 941 off the list of forms that take an electronic signature. For a sole proprietor or a partner no alternative is listed at all.

That is why Certisent does not mail Form 941. We print what you upload, so the signature on our copy would be a printed image of a scan, and we cannot sign a return for you. The IRS may treat such a copy as unsigned. The IRS does not say whether a printout made by a mailing service could count as a facsimile signature under Rev. Proc. 2005-39, and we will not guess with your return.

How to send Form 941 by certified mail

1. Print the completed Form 941, both pages, plus Schedule B if you file it.
2. Sign page 2 in ink, and fill in your printed name, title, date and daytime phone.
3. Pick your state in the box at the top of this page and copy the without-payment address onto your envelope. If a check or money order goes in, use the with-payment address and add Form 941-V.
4. Take the envelope to a post office counter and ask for Certified Mail. Ask the clerk to postmark your receipt, and add a return receipt if you want a record of delivery.
5. Keep the postmarked receipt and the tracking number with your copy of the return.

The USPS fees are $5.55 for Certified Mail and $2.91 for an electronic return receipt, plus postage (USPS Notice 123, price list effective 4 Oct 2026, read 13 Nov 2026).

E-file is the other route

The IRS encourages employers to file Form 941 electronically. Its page on e-filing employment tax forms says you need IRS-approved software or a tax professional, that a fee may apply, and that you receive an acknowledgement within 24 hours. To sign an e-filed return yourself you either apply for a 94x online signature PIN, which the IRS says can take at least 45 days to arrive, or scan and attach Form 8453-EMP. If you are close to a due date and have no PIN yet, that wait is worth knowing about.

Do not mix up the Form 941 and Form 941-X addresses

Form 941-X, the form for correcting a filed return, has its own table on irs.gov (Where to file your taxes for Form 941-X, last reviewed or updated 29 Oct 2026). Two differences catch people:

• The eastern group mails Form 941-X to Cincinnati, OH 45999-0005. Form 941 from the same states goes to Kansas City.
• Florida is in the eastern group for Form 941-X and in the Ogden group for Form 941.

The 941-X table also has a single address column, with no split by payment.