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February 21, 2020
2020-0425

Form 941 mailing addresses are changed | IRS encourages electronic filing of employment tax returns

The IRS announced that, effective immediately, the addresses where paper Forms 941 are mailed have changed. The IRS recommends checking any preprinted envelopes used to mail business tax returns to confirm the address is correct to avoid delays. (See the updated Form 941 mailing addresses starting on page 3.)

At the same time, the IRS encourages employers to consider filing their federal employment tax returns electronically.

IRS Forms 940, 941, 943, 944 or 945 are used to report employment tax information and all of them can be electronically filed with the IRS. E-filing can save employers time by performing calculations and populating forms and schedules using a step-by-step interview process. Once submitted, the information is quickly available to the IRS thus reducing processing time.

The IRS states that e-filing is the most accurate method to file returns. Employers that e-file their federal employment tax returns receive missing information alerts, ensuring their electronically filed returns have fewer errors and reducing the chance that employers will receiving IRS notices.

The IRS takes safeguarding personal information seriously and e-filing security is a top priority at the agency. E-file security standards help the IRS to confirm that tax information is protected from security breaches. The IRS requires all authorized IRS e-file providers to make sure that only authorized users have access to secure information.

The IRS acknowledges receipt of e-filed returns within 24 hours and retains the information on the tax return, making it accessible to the filer or tax professional at all times. Unlike filing a return on paper, e-filing assures the filer that the tax return is with the IRS and not misplaced or lost in the mail.

There are two options for electronically filing payroll tax returns:

Only the business owner can apply for an online signature PIN. Third parties, such as attorneys, CPAs, tax return preparers or other tax professionals can't request a PIN on behalf of the business, nor can they use the PIN to sign returns on behalf of their clients.

For more information on electronic filing of payroll tax returns, see the E-file Employment Tax Forms Page.

Where to file Form 941

If you're in …

Mail return without payment

Mail return with payment …

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

PO 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:

Internal Revenue Service

PO 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

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)

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