Form 941 Instructions: Where to Mail Your Return

Form 941, the Employer’s Quarterly Federal Tax Return, is a document employers use to report federal income, Social Security, and Medicare taxes withheld from employee paychecks. It also reports the employer’s portion of Social Security and Medicare taxes. Employers file this form quarterly with the Internal Revenue Service (IRS) to ensure compliance with payroll tax obligations.

Key Considerations Before Mailing Form 941

Before mailing Form 941, employers must ensure it is accurately completed, precisely reporting employee wages, tips, federal income tax withheld, and both employer and employee shares of Social Security and Medicare taxes. Employers can submit Form 941 by electronic filing (e-file) or by mailing a paper copy. The IRS generally recommends e-filing for its efficiency and speed.

Mailing remains a viable option. If mailing, include any required payment with the form, such as a check or money order payable to the “United States Treasury.” The payment must clearly indicate the Employer Identification Number (EIN), “Form 941,” and the tax period.

Finding Your Form 941 Mailing Address

The correct mailing address for Form 941 depends on your business’s state and whether a payment is enclosed. For example, businesses in Connecticut, Delaware, or New York mailing Form 941 without payment might send it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. If a payment is included, the address could be Internal Revenue Service, P.O. Box 37941, Hartford, CT 06176-7941.

Businesses in other states will have different corresponding addresses, which are detailed in the official IRS Form 941 instructions or Publication 15, also known as Circular E, Employer’s Tax Guide. This publication provides comprehensive guidelines for employers regarding their tax responsibilities. Always verify the most current address using the latest official IRS resources, as mailing addresses can change.

When mailing, using certified mail with a return receipt is recommended for proof of mailing and delivery. If using a private delivery service (PDS), ensure it is an approved service listed on IRS.gov/PDS. Note that PDS cannot deliver to P.O. boxes, requiring a street address.

After Submitting Your Form 941

After mailing Form 941, retain a complete copy of the submitted form and all related documentation, including payment checks or money orders and proof of mailing. The IRS typically takes 6 to 8 weeks to process paper-filed returns.

If an error is discovered on a previously filed Form 941, employers should use Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund, to correct it. This form adjusts errors related to wages, employment taxes, and certain tax credits. A separate Form 941-X must be filed for each Form 941 that needs correction.