Form 941 - Where to File
The following states: Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin
Return without payment:
Internal Revenue Service
Cincinnati, OH 45999-0005
Return with payment:
Internal Revenue Service
P.O. Box 70503
Charlotte, NC 28201-0503
The following states:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming
Return without payment:
Internal Revenue Service
Ogden, UT 84201-0005
Return with payment:
Internal Revenue Service
P.O. Box 105083
Atlanta, GA 30348-5083
Exempt Organizations - Federal, State and Local Government Entities; and Indian Tribal Governmental Entities; regardless of location
Return without payment:
Internal Revenue Service
Ogden, UT 84201-0005
Return with payment:
Internal Revenue Service
P.O. Box 105083
Atlanta, GA 30348-5083
If you have no legal residence or principal place of business in any state
Return without payment:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Return with payment:
Internal Revenue Service
P.O. Box 105273
Atlanta, GA 30348-5273
This information is taken from the instruction booklet for Form 941.