Other Forms

Other Form Definitions

Where To File

Where you file depends on whether you include a payment with your return. If the location of your legal residence, principal place of business, office, or agency is outside the United States, see the form instructions.

If you are located in:

  • Connecticut
  • Delaware
  • District of Columbia
  • Georgia
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0046

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 804521
Cincinnati, OH 45280-4521

If you are are a tax-exempt organization, Federal, State or Local Government, Indian Tribal Government or are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Florida
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0006

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 105078
Atlanta, GA 30348-5078

Where To File

Where you file depends on whether you include a payment with your return. If the location of your legal residence, principal place of business, office, or agency is outside the United States, see the form instructions.

If you are located in:

  • Connecticut
  • Delaware
  • District of Columbia
  • Florida
  • Georgia
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0005

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 804522
Cincinnati, OH 45280-4522

If you are are a tax-exempt organization, Federal, State or Local Government, Indian Tribal Government or are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 37941
Hartford, CT 06176-7941

What To Report

Form 943 is used to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farm workers.

Where To File: Paper

Where you file depends on whether you include a payment with your return. If the location of your legal residence, principal place of business, office, or agency is outside the United States, see the form instructions.

If you are located in:

  • Connecticut
  • Delaware
  • District of Columbia
  • Georgia
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0008

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 804523
Cincinnati, OH 45280-4523

If you are are a tax-exempt organization, Federal, State or Local Government, Indian Tribal Government or are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Florida
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 105085
Atlanta, GA 30348-5085

What To Report

Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. In general, if the IRS has notified you to file Form 944, then you must file Form 944 instead of Form 941 to report all the following amounts:

  • Wages you have paid.
  • Tips your employees have received.
  • Federal income tax you withheld.
  • Both the employer's and the employee's share of social security and Medicare taxes.
  • Current year's adjustments to social security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance.
  • Credit for COBRA premium assistance payments.

You must file Form 944 for each year even if you have no taxes to report (or you have taxes in excess of $1,000 to report) unless the IRS notifies you that your filing requirement has been changed to Form 941 (or you filed a final return). Household employers and Agricultural employers cannot file Form 944.

Where To File: Paper

Where you file depends on whether you include a payment with your return. If the location of your legal residence, principal place of business, office, or agency is outside the United States, see the form instructions.

If you are located in:

  • Connecticut
  • Delaware
  • District of Columbia
  • Georgia
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0044

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 804522
Cincinnati, OH 45280-4522

If you are are a tax-exempt organization, Federal, State or Local Government, Indian Tribal Government or are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Florida
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0044

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 105118
Atlanta, GA 30348-5118

What To Report

Income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under Chapter 3 of the Internal Revenue Code. Also, distributions of effectively connected income by publicly traded partnerships or nominees.

Where To File Federal: Paper

Ogden Service Center
P.O. Box 409101
Ogden, UT 84409

Federal Filing Requirements

  • Copy A: For Internal Revenue Service
  • Copy B: For Recipient
  • Copy C: For Recipient - Attach to any Federal tax return you file.
  • Copy D: For Recipient - Attach to any state tax return you file.
  • Copy E: For Withholding Agent

Federal E-Filing Requirements

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately to original and amended returns. For example, if you have 300 original Forms 1042-S, they must be filed electronically. However, if 200 of those forms contained erroneous information, the amended returns may be filed on paper because the number of amended Forms 1042-S is less than the 250 or more filing requirement.

Federal Transmittal Form Requirements

  • Paper: Form 1042-T
  • E-File: None Required

What To Report

Form 1096 is completed only when paper Forms 1099, 1098, 3921, 3922, 5498, and W-2G are being filed to the Internal Revenue Service. Do not use Form 1096 to transmit electronically.

Where To File Federal: Paper

If the location of your legal residence, principal place of business, office, or agency is outside the United States, use the Austin, TX filing address

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Federal Transmittal Form Requirements

  • Paper: Form 1096 is the transmittal for Forms 1099, 1098, 3921, 3922, 5498, and W-2G.