Page 227 - Essentials of Payroll: Management and Accounting

ESSENTIALS of Payr oll: Management and Accounting
filing company. Exhibit 7.7 shows the correct filing location for each
state of residence.
If an employer is making a payment with Form 941, it must use the
Form 941-V Payment Voucher to accompany the payment. This form

is used to identify the taxpayer, as well as the quarter to which the
deposit is to be credited, and the amount of the payment. This form is
available on the Internal Revenue Service’s web site in Adobe Acrobat
format. An example is shown in Exhibit 7.8.

EXHIBIT 7.7

Filing Address for Form 941

Filing Location Filing Location if
if No Payment Includes a Payment For Employers Located In
Cincinnati, OH P.O. Box 105703 Connecticut, Delaware,
45999-0005 Atlanta, GA District of Columbia, Illinois,
30348-5703 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
Ogden, UT P.O. Box 660264 Alabama, Alaska, Arizona,
84201-0005 Dallas, TX Arkansas, California, Colorado,
75266-0264 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
Philadelphia, PA P.O. Box 80106 No legal residence or principal
19255-0005 Cincinnati, OH place of business
45280-0006

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