Skip to content
ChatProjectCodes

Instructions for Form 941›(Rev. March 2026)›General Instructions:

Where Should You File?

Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

You’re encouraged to file Form 941 electronically. Go to IRS.gov/EmploymentEfile for more information on electronic filing. If you file a paper return, where you file depends on whether you include a payment with Form 941. Mail your return to the address listed for your location in the table that follows.

PDSs can’t deliver to P.O. boxes. You must use the USPS to mail an item to a P.O. box address. Go to IRS.gov/PDS for the current list of PDSs. For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses . Select the mailing address listed on the webpage that is in the same state as the address to which you would mail returns filed without a payment, as shown next. Mailing Addresses for Form 941

Must You Deposit Your Taxes? You may have to deposit the federal income taxes you withheld and both the employer and employee social security taxes and Medicare taxes.

  • If your total taxes after adjustments and nonrefundable credits (line 12) are less than $2,500 for the current quarter or the prior quarter, and you didn’t incur a $100,000 next-day deposit obligation during the current quarter. You don’t have to make a deposit. To avoid a penalty, you must pay any amount due in full with a timely filed return or you must deposit any amount you owe by the due date of the return. For more information on paying with a timely filed return, see the instructions for line 14, later. If you’re not sure your total tax liability for the current quarter will be less than $2,500 (and your liability for the prior quarter wasn’t less than $2,500), make deposits using the semiweekly or monthly rules so you won’t be subject to failure-to-deposit (FTD) penalties.

  • If your total taxes after adjustments and nonrefundable credits (line 12) are $2,500 or more for the current quarter and the prior quarter. You must make deposits according to your deposit schedule. See section 11 of Pub. 15 for information about payments made under the accuracy of deposits rule and for rules about federal tax deposits.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return
Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.