Where to Mail Form 944 – IRS Mailing Address

If you’re a small business owner required to file Form 944, knowing where to mail Form 944 is just as important as filling it out correctly. Mailing addresses can vary depending on your location and whether you’re including a payment, so it’s essential to double-check before you send your return. This guide breaks down what Form 944 is, who should file, and where to mail it.

What is Form 944?

Form 944, Employer’s Annual Federal Tax Return, is designed for small employers who owe $1,000 or less in federal employment taxes annually. Instead of filing quarterly Forms 941, these businesses can file Form 944 just once a year. This helps simplify reporting and reduces paperwork for eligible employers.

Can I Paper File and Mail Form 944?

Yes, you can paper file and mail Form 944. While the IRS encourages electronic filing, paper filing is still an option. If you choose this route, you’ll need to send your completed form to the correct IRS address based on your state and whether you are making a payment.

Where to Mail Form 944 by State

The IRS provides different mailing addresses depending on where your business is located. The exact address also depends on whether you’re including a payment.

The table below shows where to mail form 944 based on the state and whether it is mailed with or without payment included.

If you’re in…	Mail return without payment to…	Mail return with payment to…
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 64999-0044	Internal Revenue Service P.O. Box 806532 Cincinnati, OH 45280-6532
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 84201-0044	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
No legal residence or principal place of business in any state, including employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities, regardless of location	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100

The US Postal Service (USPS) or a private delivery service (PDS) may be used to mail Form 943. However, it’s important to note that only USPS can deliver to PO Boxes. 

If you choose to use a PDS, you must visit the IRS PDS page to ensure that you’re sending your form to the correct address. 

When to Mail Form 944

Form 944 is due by January 31 following the year you’re reporting. If you’ve already deposited all your taxes on time and in full, the IRS gives you until February 10 to file. Filing by the deadline helps you avoid penalties and keeps your business in good standing.

Key Takeaway

Always verify the correct IRS mailing address for your state and payment status before filing. Staying on top of deadlines and instructions helps keep your business tax filing smooth and stress-free.

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