If you live in Massachusetts and are mailing IRS Form 941, the address depends on whether you are including a payment. If you are not enclosing a payment, send it to: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0005. If you are including a payment, mail it to: Internal Revenue Service, P.O. Box 932200, Louisville, KY 40293-2200. Always double-check the IRS website for the most current information.
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