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Where to File 941

Where you file depends on whether you include a payment with Form 941.

Where Should You File?

If you are in... Without a payment... With a payment...
Connecticut New Jersey Delaware New York District of ColumbiaNorth Carolina Georgia Ohio IllinoisPennsylvania IndianaRhode Island KentuckySouth Carolina MaineTennessee MarylandVermont MassachusettsVirginia MichiganWest Virginia New HampshireWisconsin Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005
Internal Revenue Service
P.O. Box 806532
Cincinnati, OH 45280-6532
AlabamaMissouri AlaskaMontana ArizonaNebraska ArkansasNevada CaliforniaNew Mexico ColoradoNorth Dakota FloridaOklahoma HawaiiOregon IdahoSouth Dakota IowaTexas KansasUtah LouisianaWashington MinnesotaWyoming Mississippi 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 principle place of business in any state Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Special filing addresses for exempt organizations; federal, state, and local 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

Notice :

This is for information purposes only, and may not be current. CheckMark Inc. is not responsible for penalties or damages as a result of filing incorrectly. Please refer to the Instructions for Form 941 before filing. You can prepare, print or e-file Form 941 to the IRS using the latest 2024 version of CheckMark Payroll Software.