Form 941 Filing Frequency

Form 941 is used by employers to report wages, salary, and any other compensation paid to employers at the end of each quarter. The form also reports the amount of tax withheld from employee’s pay. It is a very useful form for the IRS to keep track of both the employer’s and employee’s withholdings and contribution to Social Security and Medicare tax.

The due date for each quarter is the very last day of that quarter. So employers must file Form 941 by March 31, June 30, August 31, and December 31 for 2020.

The filing frequency of Form 941 is once in every three months. You as an employer must fill out the 941 Form at the end of each quarter. Otherwise, the Internal Revenue Service will issue a penalty. If you made payroll tax deposits for that quarter, you’ll have an extra 10 days after the due date.

Penalty for not filing 941 on time

The penalty amount for not filing 941 on time is 5% of the unpaid tax for that quarter each month Form 941 remains unfiled. This can go up to 25%. Form 941 can be completed on the IRS website electronically but you must send it via mail.

You can complete 941 Form electronically as soon as the draft version of the 941 Form is replaced with the fillable version. The mailing address that you’ll submit your completed 941 Form depends on the state you live.

The states and the mailing addresses can be found below.

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

(with payment)
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

Send 941 Form without payment to

(without payment)
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100,

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

(with payment)
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005

(without payment)
Internal Revenue Service
PO Box 806532
Cincinnati, OH 45280-6532