Mailing addresses for Forms 945 If you’re in... Mail return without payment... Mail return with payment... 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 64999-0042 Internal Revenue Service PO Box 806534 Cincinnati, OH 45280-6534 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 84201-0042 Internal Revenue Service P.O. Box 932300 Louisville, KY 40293-2300 No legal residence or principal place of business in any state. Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Internal Revenue Service P.O. Box 932300 Louisville, KY 40293-2300 EXCEPTION for Exempt Organizations, Federal, State and local Government Entities and Indian Tribal Government Entities regardless of location. Department of the Treasury Internal Revenue Service Ogden, UT 84201-0042 Internal Revenue Service P.O. Box 932300 Louisville, KY 40293-2300
