Where to Mail a 941 With or Without a Payment

Among these documents, Form 941, the Employer’s Quarterly Federal Tax Return, serves a central role in reporting crucial payroll tax information. This form helps the Internal Revenue Service (IRS) track federal income tax, Social Security tax, and Medicare tax withheld from employee wages, alongside the employer’s share of Social Security and Medicare taxes. Proper completion and submission of Form 941 are essential for businesses.

Understanding Form 941 Filing Requirements

Most employers who pay wages subject to federal income tax withholding or Social Security and Medicare taxes must file Form 941. The form requires employers to report the total wages, tips, and other compensation paid to employees during a quarter. It also details the federal income tax withheld from these payments and both the employee and employer portions of Social Security and Medicare taxes.

Form 941 also accounts for any adjustments to these tax liabilities, such as those for fractions of cents, sick pay, or tips. Employers generally file Form 941 on a quarterly basis. The typical due dates are April 30 for the first quarter (January, February, March), July 31 for the second quarter (April, May, June), October 31 for the third quarter (July, August, September), and January 31 for the fourth quarter (October, November, December). These deadlines ensure a consistent reporting schedule for employment taxes throughout the year.

Identifying the Correct Mailing Address

Determining the precise mailing address for Form 941 depends on your business location and whether you include a payment. Always consult current IRS instructions or Form 941-V for the most up-to-date addresses, as these can be updated periodically.

For all filers including a payment, mail Form 941 and payment to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.

If sending Form 941 without a payment, the address varies by state:

For businesses in 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, Tennessee, Vermont, Virginia, West Virginia, and Wisconsin, mail to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005.

For employers in 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, Texas, Utah, Washington, and Wyoming, mail to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005.

Employers with no legal residence or principal place of business in any state (including American Samoa, Guam, CNMI, U.S. Virgin Islands, and Puerto Rico), and tax-exempt, governmental, or Indian tribal governmental entities, should mail Form 941 without payment to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.

When using a private delivery service (PDS), direct street addresses are required instead of P.O. boxes; these can be found on the IRS website.

Preparing Your Form 941 for Submission

After completing Form 941, several preparatory steps are necessary before mailing to ensure proper processing. The form must be signed by an authorized individual, such as the owner, a corporate officer, or a duly authorized agent. An unsigned return is not considered valid and may result in processing delays or penalties.

If a payment is due, it should be made via check or money order, payable to the “United States Treasury.” It is important to write your Employer Identification Number (EIN), “Form 941,” and the tax period (e.g., “1st Quarter 2025”) on the check or money order. Securely attach the payment to the front of Form 941, typically with a single paperclip, avoiding staples that can obstruct processing. Before sending, make copies of the completed Form 941, any payment voucher (Form 941-V), and the payment itself for your business records. This documentation can be invaluable for future reference or in case of any IRS inquiry. Finally, review the entire package for accuracy and completeness one last time to catch any overlooked errors.

Mailing Your Form 941

Once Form 941 is prepared, the mailing process requires careful attention to detail to ensure timely and documented delivery. Always apply sufficient postage to your envelope to prevent delays or return by the postal service. The amount of postage required will depend on the weight of the envelope and its contents.

Consider using certified mail with return receipt requested, available through the U.S. Postal Service. This service provides proof of mailing on a specific date and confirmation of delivery, which can be important evidence in case of a dispute regarding late filing penalties. The postmark date on your envelope is critical, as it determines whether your return is considered filed on time, especially if it is mailed on or near the quarterly due date. Employers generally have until the last day of the month following the end of the quarter to file Form 941. For instance, the first quarter (January-March) is due by April 30. Adhering to these deadlines and mailing procedures helps maintain compliance and avoid potential penalties.