2005 Form 941 Filing Locations

Where you file depends on whether you include a payment with your form.

If you are in:	Without a payment:	With a payment:
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	Internal Revenue Service, Cincinnati, OH 45999-0005	Internal Revenue Service, PO Box 105703, Atlanta, GA 30348-5703
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	Internal Revenue Service, Ogden, UT 84201-0005	Internal Revenue Service, PO Box 660264, Dallas, TX 75266-0264
Special rule for Exempt Organizations; Federal, State and Local Governments Entities; and Indian Tribal Governmental Entities; regardless of location	Internal Revenue Service, Ogden, UT 84201-0046	Internal Revenue Service, PO Box 660264, Dallas, TX 75266-0264
No legal residence or principal place of business in any state	Internal Revenue Service, Philadelphia, PA 19255-0005	Internal Revenue Service, PO Box 80106, Cincinnati, OH 45280-0006