Mail your Form 940 payment to the IRS address that matches your state and the type of payment you are sending
The IRS does not accept Form 940 payments by mail to a single address. Instead, you send your check to one of several regional IRS lockbox facilities depending on where your business is located and whether you are paying federal unemployment tax, state unemployment tax, or both. The address you use matters — mail sent to the wrong lockbox delays processing and can trigger late-payment penalties even if you postmarked the envelope on time.
If you file Form 940 electronically through the IRS e-file system, you do not mail a payment at all. The payment is drawn from your bank account on the date you specify during filing. Most employers use this method because it eliminates mailing delays and provides when ready confirmation. If you file on paper, you must mail the payment separately.
Key Takeaways
- Form 940 payments go to one of four IRS lockbox addresses based on your state, not to a single national address.
- The correct lockbox depends on whether you are in the Midwest, South, Northeast, or West region — check the Form 940 instructions or IRS.gov for your state's assignment.
- Your check must arrive by the filing important date (usually January 31 for the prior year) to avoid late-payment penalties, regardless of when you postmarked it.
- E-filing Form 940 and paying electronically is faster and more reliable than mailing a check, and the IRS encourages this method.
- Include your EIN, tax year, and form type on the check itself so the lockbox can match the payment to your account.
The four regional IRS lockbox addresses for Form 940
The IRS operates four lockbox facilities that receive Form 940 payments. Each one serves a specific region of the United States. Your state determines which lockbox receives your payment.
| Region | States Served | Lockbox Address |
|---|---|---|
| Midwest | IL, IN, IA, KS, MI, MN, MO, NE, ND, OH, SD, WI | IRS, P.O. Box 970013, St. Louis, MO 63197-0013 |
| South | AL, AR, FL, GA, KY, LA, MS, NC, OK, SC, TN, TX, VA, WV | IRS, P.O. Box 970030, St. Louis, MO 63197-0030 |
| Northeast | CT, DE, MA, MD, ME, NH, NJ, NY, PA, RI, VT | IRS, P.O. Box 970020, St. Louis, MO 63197-0020 |
| West | AK, AZ, CA, CO, HI, ID, MT, NV, NM, OR, UT, WA, WY | IRS, P.O. Box 970010, St. Louis, MO 63197-0010 |
All four lockboxes are physically located in St. Louis, Missouri, but they use different P.O. Box numbers to sort incoming mail by region. This sorting allows the IRS to process payments more quickly and match them to the correct employer accounts. Sending your payment to the wrong box delays processing by several days or longer.
What to write on your check
Your check must include specific information so the lockbox can match the payment to your Form 940 filing. Write the following on the check itself, not just on the envelope:
- Your Employer Identification Number (EIN) in the memo line or on the check face
- The tax year the payment covers (for example, "2024" for a 2024 Form 940)
- The form type: "Form 940" or "FUTA"
Make the check payable to "United States Treasury" or "U.S. Treasury." Do not make it payable to the IRS. Include a copy of the payment voucher (Form 940-V) with your check if you have one — this voucher is generated when you file Form 940 on paper and contains your EIN and tax year pre-printed. The voucher helps the lockbox process your payment faster, though it is not required if your check contains the information above.
Timing and postmark important date
Form 940 payments must be postmarked by January 31 of the year following the tax year you are reporting. For example, a 2024 Form 940 payment must be postmarked by January 31, 2025. The IRS does not count the date the payment arrives at the lockbox — only the postmark date on the envelope matters. This means you can mail your payment several days before the important date and still be on time, as long as the post office stamps the envelope before midnight on January 31.
If January 31 falls on a weekend or federal holiday, the important date moves to the next business day. Check the IRS website or your Form 940 instructions for the exact important date in the year you are filing. Payments that arrive after the important date are considered late, and the IRS assesses penalties and interest on the unpaid amount, even if you mailed the check on time.
Mail sent to the wrong lockbox may take an extra week to reach the correct facility, which increases the risk that it will arrive after the important date. For this reason, mailing a payment is riskier than paying electronically, where the payment is processed when ready and you receive confirmation on the same day.
Why electronic payment is faster and safer
The IRS strongly encourages employers to pay Form 940 taxes electronically through the Electronic Federal Tax Payment System (EFTPS) or through a tax professional's software. When you pay electronically, the money is withdrawn from your bank account on a date you choose, and the IRS receives confirmation when ready. There is no risk of the payment being lost in the mail or arriving late.
To pay electronically, you must enroll in EFTPS (which is free) or use tax software that connects to EFTPS on your behalf. You provide your bank account information once, and then you can schedule payments for any future tax important date. Many tax professionals and payroll services handle electronic payment automatically when you file Form 940 with them, so you do not have to manage the payment yourself.
If you file Form 940 on paper and want to pay electronically, you can still use EFTPS or ask a tax professional to file and pay on your behalf. You do not have to mail a check just because you filed on paper.
What happens if you mail to the wrong address
If your check arrives at the wrong lockbox, it will eventually be forwarded to the correct one, but this adds 5 to 10 business days to processing time. During this delay, your payment is not recorded in the IRS system, which means the IRS may send you a notice saying the payment is late. Once the check reaches the correct lockbox and is processed, the IRS will correct the record and remove any penalties if the original postmark date was on time.
To avoid this situation, double-check your state's lockbox assignment before you mail your check. The Form 940 instructions (available on IRS.gov) include a table showing which lockbox serves each state. If you are unsure, contact the IRS at 1-800-829-1040 or check the IRS website for your state's assignment.
Frequently Asked Questions
Can I mail my Form 940 payment to a local IRS office instead of the lockbox?
No. The IRS does not accept Form 940 payments at local offices. You must mail to the regional lockbox that serves your state, or pay electronically through EFTPS. Payments sent to a local IRS office will be forwarded to the lockbox, which delays processing.
What if I miss the January 31 important date?
The IRS assesses a failure-to-pay penalty on the unpaid amount, plus interest that accrues daily. The penalty is typically 0.5% of the unpaid tax per month (or part of a month). You should pay as soon as you realize the important date was missed. Contact the IRS to discuss payment options if you cannot pay the full amount when ready.
Do I need to send Form 940 itself with my payment check?
No. If you file Form 940 electronically, you do not send anything by mail. If you file on paper, you mail the form itself separately to the IRS (not to the lockbox), and you mail the payment check to the lockbox. Do not include the form with the check.
Can I use certified mail or require a signature when mailing my Form 940 payment?
Yes, you can use certified mail or any other postal service that provides tracking and proof of delivery. This is optional but recommended if you want documentation that your payment was mailed on time. The postmark date is what matters to the IRS, not the delivery date, so certified mail is useful mainly for your own records.
What if my business is in multiple states?
You file one Form 940 for your entire business, and you mail the payment to the lockbox that serves the state where your principal place of business is located. If you have employees in multiple states, you may also file separate state unemployment tax forms, which go to each state's tax agency — but Form 940 is federal and goes to one lockbox only.