The IRS routes Form 843 to the service center that handles the underlying return. For an income-tax penalty, that is the center that processed (or would have processed) the Form 1040, 1120, 1120-S, 1065, or 1041. For employment-tax penalties, the destination is the employment-tax service center. The current address grid is published on page 2 of the Form 843 instructions, but the practical pattern is as follows.
Income tax (Forms 1040, 1120, 1120-S, 1065)
The two primary destinations are Ogden, UT and Kansas City, MO, with assignment by state of residence or principal place of business:
Department of the Treasury · Internal Revenue Service · Ogden, UT 84201-0002
Filers in: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming — and certain non-U.S. addresses.
Department of the Treasury · Internal Revenue Service · Kansas City, MO 64999-0002
Filers in: Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, New Hampshire, New Jersey, New York, Ohio, Oklahoma, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin.
Department of the Treasury · Internal Revenue Service · Austin, TX 73301-0002
Filers in: Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas — and Puerto Rico.
Each service center has multiple addresses with slightly different ZIP+4 codes. The version above is the standard for individual and small-business returns. Large corporations, certain trust returns, and amended-return packages use different ZIP+4 endings. Use the address listed in the official Form 843 instructions (page 2) for your specific filing — the addresses above are a practical starting point, not a substitute for the official grid.
Employment tax (Forms 941, 940, 943, 944)
Employment-tax Form 843 filings go to either Ogden or Cincinnati depending on state:
Department of the Treasury · Internal Revenue Service · Ogden, UT 84201-0005
Filers in: Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming — and certain non-U.S. addresses.
Department of the Treasury · Internal Revenue Service · Cincinnati, OH 45999-0005
Filers in: Alabama, Connecticut, Delaware, District of Columbia, Florida, 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.
Form 843 in response to an IRS notice
If Form 843 is being filed in response to a specific IRS notice (e.g., CP2000, CP14, CP504), use the return address provided on that notice — not the standard service-center addresses above. The notice address routes the response directly to the unit handling the case.
Best practices for mailing
- Certified Mail with Return Receipt. Establishes proof of timely filing within the §6511 refund window.
- Write "Form 843" on the envelope. Helps routing at the service center mail intake.
- Use a 9x12 envelope. Avoids folding the form and the attached statement and exhibits.
- Keep the certified mail receipt and green card. These are your evidence the form was filed timely.