"Where to File your Taxes" (for Form 940PR)

IF you file a... Return without payment, file at the following IRS address ... Return with payment, file at the following IRS address...
Form 940 PR Internal Revenue Service
PO Box 409101
Ogden, UT 84409
Internal Revenue Service
PO Box 932000
Louisville, KY 40293-2000
Form 940 PR for an exempt organization or government entity Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
Internal Revenue Service
PO Box 932000
Louisville, KY 40293-2000