Instructions for Form 944-X›(Rev. February 2026)›General Instructions: Understanding Form 944-X
Where Should You File Form 944-X?
Instruction 944-X — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund · 2026-10-03 edition · updated 2026-10-04 · United States
Send your completed Form 944-X to the address shown next.
| 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 45999-0044 |
| 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 84201-0044 |
| 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 84201-0044 |
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 944-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.
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