| 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 |
