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Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns

Section 04 (Forms 941, 941(PR), and 941-SS)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 04 has address information of the tax filing for Forms 941, 941(PR), and 941-SS. The following fields provide the information in Section 04.

Field Designator

Field Length

Title of Field

Location on Return

04CON

35

Care of Name

Second name line in the Entity portion

04FAD

35

Foreign Address

The address, city, state, or ZIP Code fields in the Entity portion

04ADD

35

Street Address

Entity Portion

04CTY

22

City

Entity Portion

04ST

2

State

Entity Portion

04ZIP

12

ZIP Code

Entity Portion

Section 04 will be present if a return in the entity portion or attachment shows a change of address.

This section can't be present on a "G" coded return.

♦Field 04CON - "In-Care-of" Name♦

Description - Field 04CON is in the Entity Section of the return.

Valid Condition - Field 04CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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