Where to Mail Form 941 Without a Payment

Form 941, the Employer’s Quarterly Federal Tax Return, is used by employers to report income, Social Security, and Medicare taxes withheld from employee wages. It also reports the employer’s share of Social Security and Medicare taxes. Businesses often submit Form 941 without an accompanying payment when they have already fulfilled their tax obligations through timely deposits via the Electronic Federal Tax Payment System (EFTPS) or when they have a credit from previous periods.

Mailing Addresses for Form 941 Without Payment

When submitting Form 941 without a payment, the correct mailing address depends on your business’s location. Using the precise address is important to ensure your return reaches the Internal Revenue Service (IRS) promptly.

For businesses located 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, the form should be mailed to: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005.
If your business is 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, or Wyoming, send your Form 941 to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005.
Businesses without a legal residence or principal place of business in any state, including employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico, should mail their return to: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
Special filing addresses also exist for exempt organizations, governmental entities, and Indian tribal governmental entities; these entities should mail their Form 941 to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005.

Electronic Submission Options

Electronic filing, or e-file, offers a convenient and preferred method for submitting Form 941, even when no payment is due. The IRS encourages e-filing for its efficiency and accuracy. This method can save time and offers a more secure way to transmit tax information.

To e-file Form 941, businesses utilize IRS-approved tax preparation software or engage a tax professional. Many software providers offer features like error checks and instant status updates, which help minimize mistakes and confirm receipt. This digital approach often results in faster processing compared to paper filing. Employers can sign their e-filed Form 941 using an Online Signature PIN or by submitting Form 8453-EMP.

Ensuring Proper Delivery of Your Form

When mailing Form 941, ensure proper delivery. Always use the correct postage to avoid delays or non-delivery. It is also advisable to use services that provide proof of mailing and delivery.

The United States Postal Service (USPS) offers Certified Mail with Return Receipt, which provides a mailing date postmark and a record of delivery. Alternatively, businesses can use an IRS-approved private delivery service (PDS) like certain options from DHL Express, FedEx, or UPS. These services also provide proof of the mailing date.

Retain a copy of the submitted Form 941 and any related documentation for your records, including proof of mailing. Retain these records for at least seven years.