File Form 940 with the IRS, not your state

Form 940 goes to the Internal Revenue Service (IRS), not to your state unemployment office. The IRS processes federal unemployment tax (FUTA) returns and payments together. Your state handles state unemployment tax separately on a different form — usually Form 940-EZ or a state-specific return — but Form 940 itself is always federal.

The filing address and method depend on whether you are paying electronically or by mail. Most employers now pay electronically through the IRS system, which is faster and reduces errors. If you mail a paper return with a check, you need the correct IRS address for your region.

Key Takeaways

  • Form 940 is filed with the IRS, not your state, because it reports federal unemployment tax (FUTA) only.
  • Electronic payment through the IRS EFTPS system is the standard method and avoids mailing delays and lost checks.
  • If you mail Form 940 by check, use the address printed in the Form 940 instructions for your state, which varies by region.
  • The Form 940 filing important date is January 31 of the year after the tax year ends, but quarterly deposits may be due earlier if you owe more than $500.
  • State unemployment tax returns go to your state agency on a separate form and have their own important date, usually also in January.

Electronic payment through EFTPS

The IRS prefers electronic payment through the Electronic Federal Tax Payment System (EFTPS). You enroll once, then schedule payments online or by phone. EFTPS works for Form 940 payments and is free to use. You can schedule a payment up to 120 days in advance, which helps you plan around the January 31 important date.

To use EFTPS, you need your Employer Identification Number (EIN) and a PIN or password. First-time users enroll at eftps.gov or by calling 1-800-555-4477. The enrollment process takes a few days, so register before you need to make a payment. Once enrolled, you can pay when ready online or schedule payments for future dates.

When you pay through EFTPS, the payment is applied to your federal tax account automatically. You do not need to mail anything. The IRS records the payment and matches it to your Form 940 when you file the return itself.

Mailing Form 940 with a check

If you choose to mail Form 940 with a check, the address depends on your state. The Form 940 instructions booklet includes a table of mailing addresses by state. Do not send Form 940 to the address on your tax notice or to a general IRS office — use only the address listed in the current year's Form 940 instructions.

Write your EIN, tax year, and "Form 940" on the check. Mail the return and check together in the same envelope. Send it early enough to arrive by January 31 — the IRS date-stamps mail when received, not when postmarked, so mailing on January 30 may arrive too late.

Mailing introduces risk: checks get lost, envelopes are misrouted, and the IRS may not receive your payment on time. If you must mail, use certified mail with return receipt so you have proof of delivery. Keep a copy of the return for your records.

When quarterly deposits are due before January 31

If you owe more than $500 in federal unemployment tax during a calendar quarter, you must deposit that amount by the end of the month following the quarter. These quarterly deposits are separate from your Form 940 filing.

Quarterly deposit due dates are:

  • Quarter 1 (January–March): due April 30
  • Quarter 2 (April–June): due July 31
  • Quarter 3 (July–September): due October 31
  • Quarter 4 (October–December): due January 31 of the following year

Make quarterly deposits through EFTPS using the same enrollment. The deposits reduce what you owe when you file Form 940 in January. If you owe $500 or less for the entire year, you do not make quarterly deposits — you pay the full amount with your Form 940 return.

State unemployment tax returns are filed separately

Your state unemployment tax return is not part of Form 940. Each state has its own form and its own filing address. Some states use Form 940-EZ; others use a state-specific form with a different name. Check your state's labor or revenue department website to find the correct form and address.

State returns are usually due on the same date as Form 940 (January 31), but some states have different important date. State payments also go through different channels — some states accept EFTPS, others require payment through a state system. Contact your state unemployment office or check their website to confirm the form, important date, and payment method.

Do not assume that paying federal unemployment tax covers state unemployment tax. They are separate taxes with separate returns and separate payments. Filing one does not satisfy the other.

What to do if you miss the January 31 important date

If Form 940 arrives after January 31, the IRS assesses a failure-to-file penalty and a failure-to-pay penalty. The penalties are calculated as a percentage of the tax owed and compound daily. Filing late also means any quarterly deposits you made do not reduce your liability as quickly.

File Form 940 as soon as you realize it is late. The sooner you file, the fewer days of penalties accrue. If you have a valid reason for the delay — such as a death, serious illness, or unavoidable absence — you can request reasonable cause relief from the IRS by submitting Form 843 (Claim for Refund and Request for Abatement) with an explanation. The IRS does not always grant relief, but it is worth requesting if circumstances were genuinely beyond your control.

If you cannot pay the full amount owed, set up a payment plan through the IRS. You can request an installment agreement online at irs.gov or by calling 1-800-829-1040. A payment plan does not eliminate penalties, but it lets you pay over time instead of in one lump sum.

Frequently Asked Questions

Can I file Form 940 and pay at the same time online?

Yes. If you use tax software or a payroll service, they often file Form 940 electronically and process payment through EFTPS in one step. You authorize the payment, and both the return and the money are submitted together. This is the fastest and safest method.

What if I owe both federal and state unemployment tax?

File them separately. Form 940 goes to the IRS with your federal payment. Your state return goes to your state labor or revenue department with your state payment. The two are not connected, and paying one does not reduce what you owe the other.

Do I need to mail Form 940 if I pay electronically?

No. If you pay through EFTPS or through tax software that files electronically, you do not mail anything. The return and payment are both submitted electronically. You only mail Form 940 if you choose to pay by check.

What happens if my check gets lost in the mail?

The IRS will not receive the payment, and you will be assessed penalties for late payment. If you can prove the check was mailed (through certified mail receipt), you can request relief. Use EFTPS or electronic filing instead to avoid this risk entirely.

Can I file Form 940 before the tax year ends?

No. Form 940 covers a full calendar year (January 1 through December 31). You cannot file it until after December 31. You can make quarterly deposits during the year if you owe more than $500 per quarter, but the Form 940 return itself is filed in January of the following year.