Where to File Form 941
Form 941 is the Employer’s Quarterly Federal Tax Return. Form 941 reports income tax, Social Security tax, and Medicare tax withheld from the employee’s salary. It also shows the taxes withheld sick pay. Since FICA (Federal Insurance Contributions Act) taxes are reported with this form, the employer will file it and pay the employer’s portion of FICA taxes.
As of now, the FICA tax rate is 6.2% for Social Security tax and 1.45% for Medicare tax respectively. Form 941 can be used to calculate and pay these taxes. If any of the employees are subject to additional Medicare tax, the employer will withhold the amount from the employee’s salary. While employers match the employee’s FICA tax, they do not match the additional Medicare tax withholding,
Once Form 941 filed it must be sent to the IRS. As for the deadline to file Form 941, it is by the end of each quarter. With that said, file Form 941 by the end of the quarter you’re filing it for.
Where to Mail Form 941
The Internal Revenue Service has multiple addresses for where to mail Form 941. The mailing address depends on the state of residence and whether Form 941 is with payment or not. From the table below, you can see the Form 941 mailing address for every state with or without payment.
| State | 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 |
When preparing your mail, make sure Form 941 is in a large envelope and do not fold it. Same as any other tax documents, we suggest shipping your Form 941 with USPS. Also, there is no legal residence or principal place of business in any state, do not mail it to the above addresses. Instead mail it to:
With Payment
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Without Payment
Internal Revenue Service
PO Box 409101
Ogden, UT 84409
