Where to Mail Form 941 – IRS Mailing Address

Employers must file IRS Form 941 on time, and send it to the correct address, if paper filing. These are incredibly important aspects of filing to stay compliant and avoid penalties. 

The correct mailing address for Form 941 depends on the employer’s state and whether or not a payment is included.

What is Form 941?

IRS Form 941 is the Employer’s Quarterly Federal Tax Return and is used by businesses to report various payroll information to the IRS each quarter. 

This information includes federal income, social security, and Medicare tax withheld from employee’s paychecks. It also reports the employer’s share of social security and Medicare taxes. 

Can I Paper File and Mail Form 941? 

The IRS always recommends and encourages electronic filing when possible. 

However, businesses may choose to submit their Form 941 filing via physical mail. 

Where to mail Form 941 depends on whether a payment is included with the submission and the business address. 

Where to Mail Form 941 by State

The table below shows where to mail Form 941 based on state and whether a payment is included. 

If you’re in…	Mail return without payment to…	Mail return with payment to…
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, Wisconsin	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005	Internal Revenue Service P.O. Box 806532 Cincinnati, OH 45280-6532
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, Wyoming	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
No legal residence or principal place of business in any state, including employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100
Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005	Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100

The US Postal Service (USPS) or a private delivery service (PDS) may be used to mail Form 941. However, it’s important to note that only USPS can deliver to PO Boxes. 

If you choose to use a PDS, you must visit IRS.gov/PDSstreetAddresses to ensure that you’re sending your form to the correct address. 

When to Mail Form 941

Form 941 is due by the last day of the month following each quarter. 

Quarter	Due Date
1st Quarter: Jan-Mar	April 30
2nd Quarter: Apr-Jun	July 31
3rd Quarter: Jul-Sep	October 31
4th Quarter: Oct-Dec	January 31

If a deadline falls on a weekend or holiday, then the due date is typically the next business day. 

FAQ: 940 and 941 Mailing Addresses

No. Each form requires a separate mailing address and processing location. Even though they are both payroll tax forms, they do not share the same filing address.

Yes. The IRS may update the mailing address for paper filing, so it’s important to always verify the mailing address with the IRS instructions before postmarking. 

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