Where to Send Form 941-X: Official IRS Addresses

Form 941-X serves as the Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund. Employers use this form to correct errors on a previously filed Form 941, Employer’s Quarterly Federal Tax Return. Its purpose is to ensure accurate reporting of employment taxes, including wages, withheld income tax, and Social Security and Medicare taxes, allowing for adjustments to be made or refunds to be claimed for overpaid amounts.

Identifying the Right Mailing Address

Determining the correct Internal Revenue Service (IRS) mailing address for Form 941-X depends on specific factors. These include the state where your business is located and whether you are submitting the form with a payment or as a claim for refund without a payment. Directing your form to the appropriate location helps ensure its timely processing.

To pinpoint the precise address for your situation, consult official IRS resources. The instructions for Form 941-X provide detailed mailing addresses, often categorized by state and payment status. Additionally, IRS Publication 15, known as Circular E, Employer’s Tax Guide, offers guidance for employers, including information on where to file various forms. These publications are updated regularly, making it important to refer to the most current versions available on the IRS website. Reviewing these official documents will guide you to the exact address applicable to your specific filing scenario.

Submitting Your Form 941-X

After identifying the correct IRS mailing address for your Form 941-X, prepare your submission for mail. Ensure all necessary schedules and attachments are included with your Form 941-X, as incomplete submissions can cause delays. Before mailing, make a complete copy of the signed and dated form, along with all attachments, for your records.

For security and proof of mailing and delivery, sending your Form 941-X via certified mail with return receipt is recommended. This service provides a postmarked receipt as evidence of when your document was mailed and confirmation of delivery. While private delivery services may offer tracking, U.S. Postal Service Certified Mail is preferred for IRS correspondence due to postmark date regulations. Hand-deliver your mail to a post office counter rather than using blue collection boxes, especially near a deadline, to ensure an immediate postmark.

After mailing, processing times for Form 941-X can vary significantly. While some adjustments might be processed relatively quickly, refund claims can take several months, often ranging from six to eight months or even longer. Keep meticulous records of your submission, including tracking numbers and delivery confirmations, for future reference or if follow-up with the IRS becomes necessary. The IRS also allows for electronic filing of Form 941-X through authorized providers, which can sometimes offer faster processing and confirmation.

For example, a business in New York filing Form 941-X without payment might send it to: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005. Conversely, a business in California making a payment with their Form 941-X might send it to: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Always verify the current, specific address in the official Form 941-X instructions or on the IRS website before mailing.