Where Should — Instruction 941-X — Instructions for Form

You’re encouraged to file Form 941-X electronically. For more information, go to IRS.gov/EmploymentEfile . If you prefer to mail a paper Form 941-X, send your completed Form 941-X to the address shown next.

Instructions for Form 941-X (Rev. 4-2026) 7

IF you’re in... THEN use this address...

Connecticut, Delaware, District of Columbia, Florida, 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

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

No legal residence or principal place of business in any state

Special filing address for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location

Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0005

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

PDSs can’t deliver to P.O. boxes. You must use the USPS to mail an item to a P.O. box address. Go to IRS.gov/PDS for the current list of PDSs. If you file Form 941-X using a PDS, send it to the following address.

Ogden—Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201

Use this address even if your business is located in a state that files in Cincinnati.