How is Form 941 filed?
Form 941, Employer's Quarterly Tax Return can file on paper and mail it or they can file it electronically using the IRS' e-file program.
Paper: To file Form 941 on paper, complete the form and mail it to the appropriate IRS service center for your state.
Electronic: To file Form 941 electronically, an employer will need access to a personal computer, internet connection, and commercial tax preparation software. More information about the IRS efile program is available at the IRS website.