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Jean   Murray

Where to File Form 941 - With or Without a Payment

By January 15, 2014

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Form 941 is due to the IRS on January 31. But how and where do you file it?

Form 941 reports on withholding and FICA taxes to the IRS. Filing Form 941 and making payments are on two different schedules. Form 941 is filed quarterly; payments are made either semi-weekly or monthly, depending on the size of your payroll.

Payroll tax payments, including those for Form 941, must be made electronically; no payments may be made to the IRS by mail, with one exception.

Exception: I talked to an IRS representative, who explained that the only exception to the requirement for electronic payments is if you are a monthly filer (depositor) and your tax liability is under $2499 for a quarter. In this case, you can send in a payment by mail to the IRS, along with your Form 941 or other "timely filed return."  In every other case, mailing in a tax payment instead of filing electronically gets you an automatic 10% penalty. 

Filing Form 941 

Where you send Form 941 depends on your state and whether or not you are making a payment. This IRS web page shows the addresses for filing Form 941.

Remember that, unless you qualify for the exception above, you must make your 941 payments electronically, using the IRS EFTPS system.

Another Option: File and Pay Electronically

You can also file AND pay electronically, through a third-party provider, using the IRS E-file system.

More on Form 941:

Form 941 instructions from the IRS

How to complete Form 941

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