Where to Mail Form 945 – IRS Mailing Address

If you withhold federal income tax from non-payroll payments, like pensions, gambling winnings, or backup withholding, you may need to file Form 945. Filing this form correctly and on time is key to staying compliant with the IRS. One common question employers and payers have is: where do I mail Form 945? Let’s walk through the basics and the mailing instructions.

What is Form 945?

Form 945, Annual Return of Withheld Federal Income Tax, is used to report federal income tax withheld from non-wage payments. Unlike Form 941 (for employment taxes), this form is focused on non-payroll tax withholding, such as:

• Pensions, annuities, and IRAs
• Certain government payments
• Gambling winnings
• Backup withholding

Can I Paper File and Mail Form 945?

Yes, you can paper file Form 945 and send it through the mail. However, many filers prefer to use IRS e-file for faster processing and confirmation. If you decide to paper file, make sure you send it to the correct IRS address based on your state and whether you are including a payment.

Where to Mail Form 945 by State

The table below shows where to mail form 945 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 64999-0046	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000
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

The US Postal Service (USPS) or a private delivery service (PDS) may be used to mail Form 945. 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 945

Form 945 is generally due by January 31 of the following year. If you have made all your required deposits on time, the IRS gives you until February 10 to file. To avoid penalties, don’t wait until the last minute, prepare your return early.

FAQ

Yes, if you are required to withhold federal income tax on non-payroll payments, you must file Form 945 annually, even if you didn’t withhold any taxes that year.

Yes! The IRS strongly encourages e-filing because it’s faster, more secure, and provides instant confirmation. However, you can still mail Form 945 if preferred.

If you send your form to the wrong IRS office, it may delay processing. Always double-check the latest IRS mailing instructions before filing.

Yes, late filing and late payment of taxes can result in penalties and interest. Filing on time helps you avoid unnecessary fees.

Conclusion

Filing Form 945 is an important part of staying compliant with IRS tax requirements if you withhold on non-payroll payments. Whether you e-file or mail a paper form, knowing the correct IRS address and deadlines will help you stay on track. Always refer to the latest IRS instructions to ensure your Form 945 gets to the right place.

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