Mail your Form 940 and payment to the IRS address that matches your state

The IRS publishes a specific mailing address for Form 940 based on where your business is located. You do not send it to a general IRS office—the address depends on your state, and using the wrong one delays processing and can trigger notices about late payment.

The current mailing addresses are listed in the Form 940 instructions, which the IRS updates each year. You can find the instructions on IRS.gov by searching "Form 940 instructions" or by downloading them directly from the form page. The address section is near the back of the instructions booklet, under "Where to File."

Because addresses change and the IRS occasionally consolidates processing centers, always check the current year's instructions before you mail. Using an outdated address from last year's filing can result in your payment being misapplied or delayed.

Key Takeaways

  • The correct mailing address for Form 940 is listed in that year's Form 940 instructions, which you can read from IRS.gov.
  • The address varies by state, so you must match your business location to the right processing center.
  • Mailing to the wrong address delays processing and may cause the IRS to send you a late-payment notice even if you mailed on time.
  • Include your EIN, the tax year, and a check or money order with your Form 940—never send cash.
  • Keep a copy of the form and a record of when you mailed it in case the IRS later questions whether payment arrived.

How to find your state's mailing address

Open the Form 940 instructions PDF on IRS.gov and scroll to the section titled "Where to File." This section lists addresses by state. Find your state in the list and use the address shown next to it. Do not use a general IRS address or a local IRS office address—those will not route your Form 940 to the correct processing center.

If you cannot locate the instructions online, you can call the IRS at 1-800-829-1040 and ask for the current mailing address for Form 940 based on your state. Have your state and EIN ready when you call. The IRS representative will give you the exact address to use.

What to include with your Form 940 payment

Your mailing envelope should contain the completed Form 940, a check or money order for the amount owed, and a payment voucher if you are using one. The voucher is optional but recommended because it helps the IRS match your payment to your account quickly.

Write your EIN on the check or money order. Do not send cash. Make the check payable to "United States Treasury." Include a cover letter or note with your name, business name, EIN, and the tax year the payment covers—for example, "Form 940 payment for tax year 2024."

Keep a photocopy of the completed Form 940, the check stub or money order receipt, and a record of the mailing date and address. If the IRS later claims they did not receive your payment, this documentation proves you mailed it on time.

Timing and postmark requirements

Form 940 is due by January 31 of the year following the tax year it covers. If January 31 falls on a weekend or holiday, the important date moves to the next business day. The IRS considers your Form 940 filed on time if the postmark date is on or before the important date, even if the IRS receives it later.

Mail your Form 940 several days before the important date to account for postal delays. If you are mailing close to the important date, consider using a service that provides a tracking number and proof of mailing, such as USPS Certified Mail or Priority Mail Express. This creates a record of the postmark date if questions arise later.

If you miss the important date, file and pay as soon as possible. The IRS will assess penalties and interest on the unpaid tax, but filing late is better than not filing at all. The longer you wait, the larger the penalty becomes.

Alternative: Electronic filing and payment

You do not have to mail Form 940. The IRS encourages electronic filing through EFTPS (Electronic Federal Tax Payment System) or through a tax professional who files on your behalf. Electronic filing is faster, creates an when ready record, and eliminates the risk of mail delays.

To file electronically, you can use tax software that supports Form 940, hire a tax professional, or register for EFTPS directly on the IRS website. EFTPS allows you to schedule payments in advance and receive confirmation when ready. Many small business owners find this method simpler than managing paper forms and checks.

If you choose to file electronically, you still need to pay by the same important date. Electronic payment does not extend the due date, but it does eliminate mailing delays and gives you proof of payment the same day.

What happens if the IRS receives your Form 940 at the wrong address

If you mail Form 940 to an incorrect address, the post office may return it to you, or it may be forwarded to the correct IRS processing center. Forwarding can take weeks, which may cause the IRS to record your payment as late even if you mailed it on time.

If you realize you used the wrong address before mailing, do not send it. Destroy the envelope and start over with the correct address. If you already mailed it and are unsure whether it reached the right place, contact the IRS at 1-800-829-1040 and provide your EIN. They can search their system to see whether your Form 940 and payment were received and when.

If the IRS sends you a notice saying your payment was late or not received, respond when ready with proof of your mailing date and the address you used. Include the postmark or tracking number. The IRS will adjust the record if the evidence shows you mailed on time.

Frequently Asked Questions

Can I mail Form 940 to my local IRS office instead of the state-specific address?

No. Your local IRS office will not process Form 940 for unemployment tax. You must use the address listed in the Form 940 instructions for your state. Mailing to a local office causes delays and may result in a late-payment notice.

What if I mail Form 940 but the check bounces?

The IRS will send you a notice about the returned check and will assess a penalty. Contact the IRS when ready, pay the full amount owed plus the returned-check fee, and provide a new check or money order. The sooner you resolve this, the smaller your total penalty will be.

Do I need to use Certified Mail when mailing Form 940?

Certified Mail is not required, but it is recommended if you are mailing close to the important date. It provides proof of the postmark date, which protects you if the IRS later claims they did not receive your payment. Regular first-class mail is acceptable if you mail several days early.

Can I mail Form 940 and my quarterly payroll forms together?

Form 940 should be mailed separately to the address listed in the Form 940 instructions. Quarterly forms like Form 941 go to a different address. Mailing them together can cause processing delays or misrouting. Send each form to its correct address.

What if the Form 940 instructions list multiple addresses for my state?

Some states have more than one address depending on the type of business or filing method. Read the instructions carefully to find the address that matches your situation. If you are unsure, call the IRS at 1-800-829-1040 and confirm the correct address before mailing.