Where to Mail Your Quarterly Form 941?

Form 941, the Employer’s Quarterly Federal Tax Return, is used by businesses to report income, Social Security, and Medicare taxes withheld from employee wages. It also accounts for the employer’s share of Social Security and Medicare taxes. Understanding the proper procedures for filing this form is important for businesses with employees.

Determining the Correct Mailing Address

The specific mailing address for Form 941 depends on your business’s state and whether you are enclosing a payment. The IRS maintains different addresses to streamline processing. To find the most current address, refer directly to the official IRS instructions for Form 941.

These instructions are updated regularly and contain a section titled “Where To File Your Form 941.” This section provides a table that lists various mailing addresses. The table organizes addresses by state, distinguishing between returns submitted without a payment and those sent with a payment. Locate your business’s state and identify the correct address based on whether you are remitting funds.

Sending Your Form 941

Once you have determined the correct mailing address, prepare your Form 941 for submission. The envelope should contain your completed Form 941. If sending a payment by check or money order, include Form 941-V, Payment Voucher, along with your payment.

Use a mailing method that provides proof of delivery, such as certified mail or a designated private delivery service. Keep a copy of the filed Form 941 for your business records. Retain copies of any Form 941-V submitted and any proof of mailing, such as a certified mail receipt or delivery confirmation from a private carrier.

Understanding Payment Obligations

While Form 941 addresses the reporting requirement, associated tax payments are primarily handled through a separate system for most businesses. The majority of federal tax deposits related to Form 941 liabilities must be made electronically via the Electronic Federal Tax Payment System (EFTPS). Businesses are encouraged to enroll in EFTPS well in advance of their payment due dates. Enrollment can be completed online or by phone, involving a PIN and an Internet password or an EFTPS enrollment number.

Once enrolled, you can schedule payments up to 365 days in advance, providing flexibility and ensuring timely deposits. The frequency of your tax deposits, whether monthly or semi-weekly, is determined by your total tax liability reported during a lookback period. If your business qualifies for an exception, allowing payment by mail with Form 941, the check or money order should be made payable to the “United States Treasury.” This payment should be sent along with Form 941-V and your Form 941, though this method is less common as EFTPS is the standard for most employers.

Important Filing Deadlines

Form 941 is a quarterly return, filed four times a year, with specific due dates for each quarter. The first quarter (January 1 – March 31) is due by April 30. The second quarter (April 1 – June 30) is due by July 31. The third quarter (July 1 – September 30) is due by October 31. The fourth quarter (October 1 – December 31) is due by January 31 of the following year.

If any of these due dates fall on a Saturday, Sunday, or legal holiday, the deadline automatically shifts to the next business day. A form is considered timely filed if postmarked by the due date. An extension to the filing deadline for Form 941 may apply if all required tax deposits for the quarter were made on time. In such cases, the due date for filing the form is extended by 10 calendar days beyond the standard deadline.