Where to Mail Form 941 With or Without a Payment

Employers are responsible for withholding and paying federal income, Social Security, and Medicare taxes from employee wages. Form 941, the Employer’s Quarterly Federal Tax Return, is used to report these amounts to the Internal Revenue Service (IRS) each quarter. Timely and accurate payment of these taxes is important for compliance.

Electronic Payment Options

The Electronic Federal Tax Payment System (EFTPS) is a secure, free service provided by the U.S. Department of the Treasury for making federal tax payments. Employers can enroll in EFTPS online or by phone, a process that typically takes five to seven business days to complete as a Personal Identification Number (PIN) is mailed for security. Once enrolled, payments can be scheduled up to 365 days in advance. EFTPS provides immediate confirmation for each transaction.

Other electronic payment options are available through authorized third-party processors, which allow payments via credit or debit card. These services typically charge a processing fee, ranging from approximately 1.75% to 2.89% for credit card payments and a flat fee of around $2 to $4 for debit card payments. The IRS does not receive any portion of these processing fees.

Mailing Your Payment

When choosing to mail a Form 941 payment, it is necessary to include Form 941-V, Payment Voucher. This voucher ensures the payment is correctly applied to the employer’s account. On the check or money order, employers should clearly write their Employer Identification Number (EIN), the tax period being paid (e.g., “Q1 2025”), and “Form 941.”

Mailing addresses for Form 941 vary based on the business’s location and whether a payment is enclosed. For instance, employers in states like Connecticut, Delaware, or New York who are sending a payment would mail to: Internal Revenue Service, PO Box 806532, Cincinnati, OH 45280-6532. If no payment is included, the address for these states is: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005. For businesses in states like California, Florida, or Texas, payments are sent to: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. If no payment is included, the address is: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. Using certified mail with a return receipt or an IRS-approved private delivery service provides proof of mailing and delivery.

Payment Deadlines and Record Keeping

Form 941 is a quarterly filing, with due dates on the last day of the month following the end of each quarter: April 30 for the first quarter, July 31 for the second, October 31 for the third, and January 31 of the following year for the fourth quarter. If the due date falls on a weekend or holiday, the deadline shifts to the next business day.

Employers are assigned a deposit schedule, either monthly or semi-weekly. Monthly depositors remit taxes by the 15th day of the following month. Semi-weekly depositors have more specific schedules; for wages paid Wednesday through Friday, deposits are due by the following Wednesday, and for wages paid Saturday through Tuesday, deposits are due by the following Friday. Failing to meet these deadlines can result in penalties, including a 5% penalty of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25%.

Maintaining accurate records is important for tax compliance. Employers should keep all employment tax records, including copies of filed forms, payment confirmations, and supporting payroll documentation, for at least four years after the tax return’s due date or the date the taxes were paid, whichever is later.