Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current where to file addresses for use during calendar year 2025. Addresses for forms beginning with the number 9 Form name (For a copy of a form, instruction, or publication) Address to mail form to IRS Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return Address to send Form 940 Form 940-PR, Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version) Address to send Form 940-PR Form 941, Employer's Quarterly Federal Tax Return Address to send Form 941 Form 941-PR, Employer's Quarterly Federal Tax Return (Puerto Rican Version) Form 941-PR which does not include a payment Form 941-PR which includes a payment Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the Virgin Islands Form 941-SS which does not include a payment Form 941-SS which includes a payment Form 941-X, Adjusted Employer's Quarterly Federal Tax Return Form 941-X Form 943, Employer's Annual Tax Return for Agricultural Employees Address to send Form 943 Form 943-PR, Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version) 943-PR (does not include a payment): Department of the Treasury Internal Revenue Service Ogden, UT 84201-0008 943-PR (includes a payment): Internal Revenue Service P.O. Box 932200 Louisville, KY 40293-2200 Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees Form 943-X Form 944, Employer's Annual Federal Tax Return Address to send Form 944 Form 944(SP), Employer's Annual Federal Tax Return Address to send Form 944(SP) Form 944-X, Adjusted Employer's Annual Federal Tax Return Form 944-X Form 945, Annual Return of Withheld Federal Income Tax Address to send Form 945 Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax Form 945-X Form 990, Return of Organization Exempt from Income Tax Address to send Form 990 Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Address to send Form 990-BL Form 990-C, Farmers' Cooperative Association Income Tax Return Department of the Treasury Internal Revenue Service Ogden, UT 84201-0027 Form 990-EZ, Short Form Return of Organization Exempt from Income Tax Address to send Form 990-EZ Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation Address to send Form 990-PF Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) Address to send Form 990-T Form 9465, Installment Agreement Request Address to send Form 9465
