"Where to File your Taxes" for Form 940

Table 1. Mailing Addresses for Returns Filed January 1, 2019, Through June 17, 2019

IF you are located in... Return without payment... Return with payment...
Connecticut, Delaware, District of Columbia, Florida, Indiana, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0046
Internal Revenue Service
PO Box 804521
Cincinnati, OH 45280-4521
Georgia, Illinois, Kentucky, Michigan, Tennessee, Wisconsin Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0006
Internal Revenue Service
PO Box 806531
Cincinnati, OH 45280-6531
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 84201-0046

Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
Puerto Rico, U.S. Virgin Islands Internal Revenue Service
PO Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
If the location of your legal residence, principal place of business, office, or agency is not listed … Internal Revenue Service
PO Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
EXCEPTION for tax-exempt organizations, federal, state, and local governments, and Indian tribal governments, regardless of your location

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046

Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000

 

Table 2. Mailing Addresses for Returns Filed After June 17, 2019

IF you are located in... Without a payment... With a payment...
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 64999-0006
Internal Revenue Service
P.O. Box 806531
Cincinnati, OH 45280-6531
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 84201-0046
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
 
Puerto Rico, U.S. Virgin Islands Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
If the location of your legal residence, principal place of business, office, or agency is not listed … Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
 
EXCEPTION for tax-exempt organizations, federal, state, and local governments, and Indian tribal governments, regardless of your location

Department of the Treasury Internal Revenue Service
Ogden, UT 84201-0046

Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000