Where to Mail Your 941 Quarterly Report?

Form 941, the Employer’s Quarterly Federal Tax Return, is submitted to the Internal Revenue Service (IRS) each quarter. It reports income tax, Social Security tax, and Medicare tax withheld from employee wages, and the employer’s share of Social Security and Medicare taxes.

Determining Your Mailing Address

Your Form 941 mailing address depends on your filing state and whether you are enclosing a payment.

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, or Wisconsin, mail your return without payment to: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005. If including a payment from these states, send it to: Internal Revenue Service, PO Box 806532, Cincinnati, OH 45280-6532.

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, or Wyoming, if not including a payment, send to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. When sending a payment from these states, use: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.

Special mailing addresses are for businesses with no legal residence or principal place of business in any state, including American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), the U.S. Virgin Islands (USVI), and Puerto Rico. Exempt organizations, governmental entities, and Indian tribal governmental entities also use these addresses, regardless of location. If no payment is included, mail to: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. If sending a payment, the address is: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.

Important Payment Details

While paper filing is an option, the Electronic Federal Tax Payment System (EFTPS) is available for federal tax deposits. If you use EFTPS for your payments, do not mail a physical payment with your Form 941.

If you choose to mail a payment via check or money order, include Form 941-V, Payment Voucher. This voucher helps the IRS credit your payment accurately. Ensure your check or money order is made payable to the “United States Treasury” and includes your Employer Identification Number (EIN), “Form 941,” and the specific tax period (e.g., “1st Quarter 2025”).

You may only mail a payment with Form 941 under specific circumstances. This is permissible if your total taxes for either the current or preceding quarter are less than $2,500, and you did not incur a $100,000 next-day deposit obligation during the current quarter. Monthly schedule depositors making a payment in accordance with the Accuracy of Deposits Rule may also include a payment with their return. Do not staple Form 941-V or your payment to Form 941 itself.

Key Filing Deadlines

Form 941 has specific quarterly due dates:
The first quarter, covering January 1 through March 31, is due by April 30.
The second quarter, from April 1 through June 30, has a due date of July 31.
For the third quarter, encompassing July 1 through September 30, the form is due by October 31.
Finally, the fourth quarter, spanning October 1 through December 31, is due by January 31 of the following year.

If any due date falls on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day. An extended deadline may apply to employers who have made timely deposits of all taxes due for the quarter, allowing an additional 10 calendar days to file the return.