Where to mail source deduction payments

In the United States, source deduction payments, also known as payroll taxes, are typically mailed to the Internal Revenue Service (IRS) or the state's employment development department (EDD). The mailing address depends on the type of payment and the state where the employer is located. Here are some general guidelines:

Federal Source Deduction Payments (Payroll Taxes):

• Mail federal payroll tax deposits to:
  • IRS, P.O. Box 40195, Oklahoma City, OK 73141
  • IRS, P.O. Box 802514, Cincinnati, OH 45280-2514 (for electronic payments)

State Source Deduction Payments (Unemployment Insurance and Disability Insurance):

• Check with your state's employment development department (EDD) for the correct mailing address. Some states may have different addresses for different types of payments. Here are a few examples:
  • California: EDD, P.O. Box 826880, Sacramento, CA 94280-2680
  • New York: NYS Department of Labor, P.O. Box 1539, Albany, NY 12201-1539
  • Texas: Texas Workforce Commission, P.O. Box 149030, Austin, TX 78714-9030

Other Requirements:

• Make sure to include the correct payment voucher or form with your payment. This will help the IRS or state agency process your payment accurately.
• Keep a copy of the payment and the payment voucher for your records.
• Payments should be made by the due date to avoid penalties and interest.

Remember to check with your state's EDD or the IRS for specific mailing addresses and requirements, as they may vary.