For business owners, one of the most important quarterly tax responsibilities is filing IRS Form 941, the Employer’s Quarterly Federal Tax Return. This form is used to report wages paid to employees, along with federal income taxes withheld and both the employer and employee portions of Social Security and Medicare taxes.
While many businesses file Form 941 electronically, others still prefer or are required to file by paper. One of the most common questions from paper filers is:
“Where do I mail Form 941?”
This guide will walk you through the basics of filing Form 941 by paper, and more importantly, provide the correct IRS mailing address based on your state and whether you’re including a payment.
📝 What Is Form 941?
Form 941 is filed every quarter by employers to report:
- Wages paid
- Tips received
- Federal income tax withheld
- Employer and employee shares of Medicare and Social Security taxes
- Applicable tax credits (such as COBRA or qualified sick leave credits, if applicable)
The IRS requires that most businesses file this form four times per year—by the last day of the month following the end of each quarter.
📄 How to File Form 941 by Paper
If you’re filing Form 941 by paper instead of electronically, here’s what you need to do:
- Download the Latest Form: Always use the current version of Form 941, which you can download directly from the IRS website at irs.gov.
- Complete the Form Accurately: Fill in all applicable fields including your Employer Identification Number (EIN), business name and address, total wages, tax amounts, and any adjustments or credits.
- Include Payment (If Applicable): If you owe a balance, include a check or money order made payable to United States Treasury. Also include Form 941-V, the payment voucher.
- Sign the Form: A paper Form 941 is not valid unless signed by the business owner or authorized representative.
- Mail to the Correct IRS Address: The IRS has different mailing addresses depending on your business location and whether you are sending a payment along with the return. Sending it to the wrong address can result in delays or non-processing.
📬 Where to Mail Form 941
Below is a single, easy-to-follow table that shows where to mail your Form 941 based on whether you’re including a payment or not including a payment.
Form 941 Mailing Addresses (2025)
Based on Business Location and Payment Status
| Business Location (State or Territory) | If Including Payment – Mail to | If Not Including Payment – Mail 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 | Internal Revenue Service P.O. Box 806532 Cincinnati, OH 45280-6532 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005 |
| 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 | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
| No legal residence or principal place of business in any state (includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands, or foreign address) | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
📌 Important Reminders
- Postmark counts: If you’re using the U.S. Postal Service, your form is considered filed on time based on the postmark date.
- Use proper postage: IRS does not accept postage due mail.
- Keep proof of mailing: Consider using Certified Mail or another trackable service to retain evidence of timely filing.
- Check for updates: Always double-check the IRS website before mailing, as addresses may change.
✅ Final Thoughts
Filing Form 941 accurately and mailing it to the correct IRS address ensures your business stays compliant with federal tax regulations. Whether you’re filing with or without a payment, using the correct address helps avoid processing delays, penalties, or returned forms.
For businesses that still prefer or are required to use paper filing, following the right process can make quarterly filing smoother and stress-free.
