Filing Addresses
Generally, your filing address for Form 940, Form 941, Form 943, Form 944, Form 945, or Form CT-1 depends on the location of your residence or principal place of business and whether or not you’re including a payment with your return. There are separate filing addresses for these returns if you’re a tax-exempt organization or government entity. See the separate instructions for Form 940, Form 941, Form 943, Form 944, Form 945, or Form CT-1 for the filing addresses.