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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