where to send 941
Form 941, the Employer's Quarterly Federal Tax Return, must be mailed to specific IRS addresses based on your business's location and whether you're including payment.
Mailing Addresses by Scenario
The IRS provides distinct addresses for paper filings without payment versus with payment (check or money order). Your state determines the exact processing center.
Without Payment (most common for timely filers):
Location| Address
---|---
CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC,
TN, VT, VA, WV, WI| Department of the Treasury, Internal Revenue Service,
Kansas City, MO 64999-0005 1
AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM,
ND, OK, OR, SD, TX, UT, WA, WY| Department of the Treasury, Internal Revenue
Service, Ogden, UT 84201-0005 15
No legal residence/principal place of business in any U.S. state/territory
(e.g., American Samoa, Guam, CNMI, USVI, Puerto Rico)| Internal Revenue
Service, P.O. Box 409101, Ogden, UT 84409 1
Exempt orgs, governmental entities, Indian tribal govts (any location)|
Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005 15
With Payment :
Location| Address
---|---
CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC,
TN, VT, VA, WV, WI| Internal Revenue Service, P.O. Box 932100, Louisville, KY
40293-2100 15
AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM,
ND, OK, OR, SD, TX, UT, WA, WY| Internal Revenue Service, P.O. Box 932100,
Louisville, KY 40293-2100 1
No legal residence/principal place of business| Internal Revenue Service, P.O.
Box 932100, Louisville, KY 40293-2100 1
Exempt orgs, governmental entities, Indian tribal govts| Internal Revenue
Service, P.O. Box 932100, Louisville, KY 40293-2100 15
Key Filing Tips
- E-file Recommended : The IRS urges electronic filing via approved software (e.g., TaxBandits, TaxZerone) for faster processing, error checks, and free corrections—avoiding mail delays.
- Deadlines : Typically April 30, July 31, Oct 31, Jan 31 (for prior Q4); extensions possible but payments aren't.
- Proof of Mailing : Use USPS certified mail or IRS-approved private delivery (FedEx/UPS) for tracking.
- Zero Returns : File even if no wages paid—check box for consent if authorizing third-party review.
TL;DR : Check your state and payment status above; e-file if possible for 2025/2026 filings.
Information gathered from public forums or data available on the internet and portrayed here.