Where to File Form 941?
Where to File Form 941—Employer’s Quarterly Federal Tax Return? The Internal Revenue Service requires employers to file Form 941 for every quarter to report income paid to employees along with taxes withheld from their income.
Since Form 941 is also used for reporting Social Security and Medicare tax withheld from employees’ income, the employer will figure out the employer portion of these taxes and pay the IRS.
Same as other returns like this, Form 941 can be filed electronically or a paper return can be filed. To file Form 941 electronically, employers first need to choose an IRS approved e-file provider. When filing electronically, employers must pay.
Preparing Paper Form 941
If you—an employer—want to avoid paying for Form 941, you can opt to file a paper Form 941. This is going to be very convenient for those who know everything that goes into filing a Form 941. For the majority, you will provide information about the following on Form 941—Employer’s Quarterly Federal Tax Return.
- Income paid to employees
- Taxes withheld
- Adjustments for sick pay, group-term life insurance, etc.
- Deposit and tax liability for that quarter
- Certain credits
Most of what you’ll need to enter on Form 941 can already be found in the employees’ pay stubs and the records of your own. You will need these regardless when you file a paper or an electronic return. With that said, it might be best to avoid paying by filing a paper return.
As for where to mail Form 941, here is the mailing address and how to prepare.
First, make sure that everything you put Form 914 in an envelope that is large enough that you won’t need to fold anything. If you’re attaching certain forms to support your return, make sure that they aren’t folded.
The mailing addresses for Form 941 is going to be different if you’re mailing it with payment or without payment. Your state of residence or principal place of business.
| State of Residence or Principal Place of Business in… | With Payment | Without Payment |
|---|---|---|
| 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, and Wyoming | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
| 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 | Internal Revenue Service PO Box 806532 Cincinnati, OH 45280-6532 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005 |
| Not a legal resident in any state or without a principal place of business in any state | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 | Internal Revenue Service PO Box 409101 Ogden, UT 84409 |
Note: When mailing Form 941, you must mail it with the USPS. Using any other delivery service like UPS, FedEx, etc. Form 941 will be returned to you. The same goes for any other tax documents you need to mail to the IRS.
