Where Should — Instruction 943-X — Instructions for Form

Send your completed Form 94 next. IF you’re in...	43-X to the address shown THEN use this address...
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	Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0008
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	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0008

6 Instructions for Form 943-X (Rev. 2-2026)

IF you’re in...	THEN use this address...
No legal residence or principal place of business in any state	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409
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 Ogden, UT 84201-0008

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 943-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.