File Form 940 with the IRS, not your state

Form 940 goes to the Internal Revenue Service (IRS), the federal tax agency. You do not file it with your state unemployment office, even though Form 940 reports federal unemployment tax. The IRS processes the form and matches it against what you have already paid through deposits during the year.

If you owe no additional payment because your deposits covered your full liability, you still file Form 940 with the IRS by the important date. Filing without payment is routine — it straightforward means your tax account is settled.

Key Takeaways

  • Form 940 is filed with the IRS by mail or electronically, never with your state.
  • The IRS important date is January 31 of the year after the tax year ends, or February 10 if you deposited all taxes on time.
  • You can file by mail to the IRS address listed in the Form 940 instructions, or electronically through an authorized e-file provider.
  • Filing without payment is normal when your quarterly deposits have already covered your full unemployment tax liability.
  • Keep a copy of your filed Form 940 and the IRS receipt or confirmation for your records.

Mailing Form 940 to the IRS

The paper filing address depends on your state. The Form 940 instructions booklet lists the correct mailing address for your location — this changes occasionally, so check the current year's instructions rather than using an old address.

Mail the original signed Form 940, any required schedules (usually Schedule A if you had employees in more than one state), and a copy for your records. Do not include a check. The IRS will match your filing against your deposit history and send you a notice if anything is out of balance.

Paper filings typically take four to six weeks to process. If you need confirmation sooner, electronic filing is faster.

Filing Form 940 electronically

Electronic filing is the fastest route and gives you when ready confirmation. You cannot file Form 940 directly on the IRS website — you must use an authorized e-file provider, which is a software company or tax professional approved by the IRS to transmit payroll tax forms.

Common e-file providers include payroll software (ADP, Gusto, QuickBooks Payroll), tax software (TurboTax, H&R Block), and tax professionals. Many charge a small fee to file Form 940 electronically, though some include it free if you use their payroll service. Search for "Form 940 e-file provider" to find options in your area or online.

When you file electronically, the IRS sends back an electronic receipt within 24 hours confirming receipt. You will not receive a paper notice unless there is a problem with your filing.

What happens after you file

Once the IRS receives your Form 940, they compare it to the quarterly deposits you made through the year (reported on Forms 941 or 944, depending on your filing frequency). If your deposits equal or exceed your reported liability, your account is settled and you will receive a notice saying so.

If there is a discrepancy — for example, if you reported more tax than you deposited — the IRS will send you a bill. If you deposited more than you owed, the IRS will issue a refund or let you carry the overpayment forward to the next year.

Keep the IRS receipt or confirmation letter with your payroll records. You may need it if the IRS ever questions your filing, or if you need to prove to a lender or auditor that your unemployment tax is current.

If you miss the important date

Form 940 is due by January 31 following the end of the tax year. If you deposited all your unemployment tax on time during the year, the important date extends to February 10.

If you file late, the IRS charges a penalty based on how late you are. The penalty is usually small if you file within a few days, but it grows the longer you wait. File as soon as you can, even if you are past the important date — the sooner you file, the smaller the penalty.

If you cannot file by the important date, you can request an extension, though this is uncommon for Form 940. Contact the IRS at 1-800-829-4933 to ask about an extension before the important date passes.

Keeping records of your filing

Save a copy of Form 940 and all schedules you filed, along with your IRS receipt or confirmation. If you filed electronically, print or save the email confirmation. If you filed by mail, keep the receipt from the post office showing the date you mailed it.

Store these documents with your payroll records for at least four years. The IRS can audit payroll tax filings up to three years after the filing date, and in some cases up to six years if they suspect underreporting.

Frequently Asked Questions

Can I file Form 940 online directly with the IRS?

No. The IRS does not have a direct online filing portal for Form 940. You must either mail the form or use an authorized e-file provider such as payroll software or a tax professional. E-file providers transmit your form electronically on your behalf.

What if I do not know my state's mailing address for Form 940?

The current year's Form 940 instructions booklet lists the correct mailing address for your state. You can read it free from IRS.gov or call 1-800-829-3676 to request a copy. Do not use an address from a previous year, as they change.

Do I need to file Form 940 if I had no employees?

No. Form 940 is only required if you paid wages to employees during the year. If you had no employees, you do not file it. Self-employed people file Schedule SE with their personal tax return instead.

What if my e-file provider says Form 940 was rejected?

The IRS rejection notice will explain why — common reasons include a missing signature, incorrect tax ID, or a mismatch with your deposit records. Fix the error and resubmit. Your e-file provider can usually help you correct and refile the same day.

Can I file Form 940 before the year ends?

No. Form 940 covers the full calendar year (January 1 through December 31) and cannot be filed until after December 31. You can prepare it in advance, but the IRS will not accept it until the new year begins.