The Plano, Texas-based retailer said it could take about 10 to 16 weeks to complete the closures.
A list of the stores closing was published on Penney's website.
>> Find full list of stores closing.
Penney filed for bankruptcy protection last month, making it the biggest retailer to do since the coronavirus pandemic forced non-essential stores to be shut down temporarily.
As part of its bankruptcy reorganization, Penney said it planned to permanently close nearly a third of its 846 stores in the next two years.