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