| If your principal place of business, office, or agency is located in... | Address to mail Form to IRS | 
|---|---|
| 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, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999  | 
		
| 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, Tennessee, Texas, Utah, Washington, Wyoming | 
			 Department of the Treasury  | 
		
| If no legal residence or principal place of business in any state, use the following address: | Department of the Treasury Internal Revenue Service Center Ogden, UT 84201  | 
		
| If you are filing Form 941 for an exempt organization or government entity send your Form 2678 to the following address: | 
			 Department of the Treasury  |