Where to Mail Form 940 and Your Unemployment Tax Payment

Send Form 940 to the IRS address for 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 — each state has its own receiving address, and using the wrong one delays processing.

The correct address appears in the Form 940 instructions booklet itself, in a section titled "Where to File". The IRS updates these addresses occasionally, so always check the current year's instructions rather than using an old form or a previous year's address.

You can find the Form 940 instructions and the state-by-state mailing addresses on the IRS website at irs.gov. Search for "Form 940 instructions" and look for the PDF file for the current tax year. The mailing addresses are listed near the front of the booklet.

Key Takeaways

Each state has its own IRS mailing address for Form 940, and using the wrong address delays your filing.
The correct mailing address for your state appears in the Form 940 instructions booklet, which you should read for the current tax year.
Include your payment check with the form, made payable to "United States Treasury", and write your EIN on the check.
Mail both the form and payment together in the same envelope, and keep a copy of everything you send for your records.
If you file electronically through EFTPS or a payroll service, you do not mail a paper form, but you still owe the payment by the same important date.

What to include with your mailed payment

When you mail Form 940, include a check for the full amount of tax you owe. Write your Employer Identification Number (EIN) on the check itself — this helps the IRS match the payment to your account. Make the check payable to "United States Treasury", not to the IRS.

Mail the form and check together in the same envelope. Do not send them separately or on different dates. Include a cover letter if you wish, but it is not required — the form itself contains all the information the IRS needs to process your payment.

Keep a photocopy of the completed form and a copy of the check (front and back) for your own records. If you have questions about whether your payment arrived, these copies prove what you sent and when.

Mailing important date and timing

Form 940 is due on January 31 of the year following the tax year. If January 31 falls on a weekend or federal holiday, the important date moves to the next business day. The IRS counts the filing date as the date the form is postmarked, not the date it arrives, so mail it early enough that it is postmarked by the important date.

If you miss the important date, the IRS charges penalties and interest on the unpaid tax. The penalty is usually 5 percent per month, up to 25 percent total. Interest accrues daily from the due date until you pay.

If you cannot pay the full amount by the important date, mail the form on time anyway with whatever payment you can make. This shows the IRS you filed, which reduces some penalties. Then contact the IRS about a payment plan for the remaining balance.

Electronic filing and payment as an alternative

You do not have to mail Form 940 on paper. The IRS offers two electronic routes: filing through EFTPS (Electronic Federal Tax Payment System) or using a payroll service or tax software that files electronically on your behalf.

If you file electronically, you still owe the payment by the same January 31 important date. Electronic filing often processes faster and reduces the chance of errors, since the software checks your entries before submission. Many payroll services file Form 940 automatically if you use them to process payroll.

To set up EFTPS, visit eftps.gov and enroll with your EIN. The enrollment process takes a few days, so do not wait until late January to sign up. Once enrolled, you can schedule payments to be withdrawn from your business bank account on the date you choose.

What happens after you mail the form

The IRS typically processes mailed Form 940 submissions within four to six weeks. You will not receive a confirmation in the mail unless there is a problem with your filing. If the IRS has questions, they will contact you by mail at the address listed on the form.

You can check the status of your filing by calling the IRS at 1-800-829-1040 and providing your EIN. Have your Form 940 in front of you when you call. The IRS can tell you whether the form was received and whether the payment cleared your bank account.

If you filed electronically, you will receive an electronic confirmation from the IRS within one business day. Keep this confirmation with your tax records.

Common mistakes to avoid

The most frequent error is mailing Form 940 to the wrong address. Double-check the address in the current year's instructions before you seal the envelope. An old address or a general IRS office address will cause delays.

Another common mistake is making the check payable to "IRS" instead of "United States Treasury". The IRS will still process it, but it may slow things down. Write your EIN clearly on the check so there is no confusion about which business account the payment belongs to.

Do not mail Form 940 and your quarterly estimated tax payments (Form 941) to the same address. They go to different IRS offices, and mixing them up delays both filings. Check the instructions for each form separately.

If you need to amend or correct your Form 940

If you discover an error on Form 940 after you mail it, file Form 940-X (Adjusted Employer's Annual Federal Unemployment Tax Return) to correct it. Form 940-X goes to the same mailing address as the original Form 940.

You have three years from the original due date to file a correction. If the correction results in a refund, the IRS will mail you a check. If it results in additional tax owed, include a check with Form 940-X.

Frequently Asked Questions

Can I mail Form 940 to a different address if I use a payroll service?

No. If your payroll service files Form 940 electronically on your behalf, you do not mail anything. The service submits the form directly to the IRS. You still owe the payment by January 31, and the service usually handles that electronically as well. Confirm with your payroll provider what they are handling and what you are responsible for.

What if my check bounces or the payment fails?

The IRS will contact you by mail and ask you to resubmit the payment. They charge a fee for returned checks, usually around $25. Pay as soon as you receive the notice to avoid additional penalties and interest. If cash flow is tight, call the IRS to discuss a payment plan instead of sending a check that might bounce.

Do I need to send Form 940 if I had no employees during the year?

You still must file Form 940 if you had a business, even if you had no employees or paid no wages. The form tells the IRS that you had no tax liability that year. Filing on time, even with zero tax owed, protects you from failure-to-file penalties.

Can I use certified mail or require a signature when I mail Form 940?

You can use certified mail if you want proof of delivery, but it is not required. The IRS counts the postmark date as the filing date, not the delivery date, so regular mail is sufficient. Certified mail is useful only if you want your own records to show when the form left your hands.

What if the mailing address in the instructions looks wrong or outdated?

read the Form 940 instructions for the current tax year directly from irs.gov. The IRS updates these addresses regularly, and using an outdated address causes delays. If you have an old instructions booklet from a previous year, do not rely on it — always get the current version.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.