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Excerpt From Our Online Payroll Compliance Course

When & Where To File

Employers should file starting with the first quarter in which they are required to withhold federal income tax or pay wages subject to social security and Medicare taxes.

Quarter Ending Due Date
Jan.-Feb.-Mar. March 31 April 30
Apr.-May-June June 30 July 31
July-Aug.-Sept. Sept. 30 Oct. 31
Oct.-Nov.-Dec. Dec. 31 Jan. 31

If an employer made deposits on time and in full payment of the taxes for a quarter, the employer has 10 additional days after the above due date to file.

The return will be considered filed timely if it is properly addressed and mailed first class or sent by an IRS designated delivery service on or before the due date. See IRS Publication 15, Circular E for more information on IRS designated delivery services.

If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then the return may be filed on the next business day.

Where to file depends on whether or not a payment is included with Form 941. IRS' Instructions for Form 941 provides the applicable address to send paper copies of Form 941.

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