Send Form 940 to the IRS address for your state, not to a payment processing center

Form 940 goes to a regional IRS service center based on where your business is located, not to a lockbox or payment processor. The IRS publishes a specific mailing address for each state in the Form 940 instructions each year. If you are not enclosing a payment, you still use the same address — there is no separate route for forms without checks.

The address changes occasionally, so always check the current year's Form 940 instructions before you mail. The IRS website lists all state-specific addresses, and the instructions packet includes them as well. Using an outdated address delays processing and can trigger notices about missing returns.

If you file electronically through an accountant or payroll software, you do not mail anything. The software transmits the form directly to the IRS and records the filing date automatically. Paper filing is slower — the IRS typically processes mailed returns within 4 to 6 weeks, though this varies by volume.

Key Takeaways

  • Form 940 mails to a regional IRS service center based on your state, and the address is listed in the current year's Form 940 instructions.
  • You use the same mailing address whether or not you are enclosing a payment with the form.
  • The IRS processes paper-filed returns in 4 to 6 weeks, so mail early if you need confirmation before a important date.
  • Electronic filing through tax software or a payroll provider is faster and does not require mailing anything.
  • Using an outdated address can delay processing and cause the IRS to send you notices about a missing or late return.

How to find the correct mailing address for your state

The Form 940 instructions booklet includes a table with mailing addresses for all 50 states and territories. Look for the section titled "Where to File" or "Addresses for Mailing Your Return." The table is organized by state and shows the full address, including the ZIP code and any special handling instructions.

You can also find the addresses on the IRS website under Form 940 resources. Search "Form 940 mailing address" plus your state name, or go directly to IRS.gov and navigate to the Form 940 page. The addresses are updated each tax year, so do not use an address from a prior year's instructions.

Some states have multiple service centers. The instructions will tell you which one to use based on your state. For example, if you are in California, the instructions specify which ZIP code range determines whether you mail to one center or another. Read the table carefully to avoid sending your form to the wrong location.

What happens if you mail Form 940 to the wrong address

If your form reaches a payment processing center or the wrong regional office, it will be forwarded to the correct location. This adds 1 to 2 weeks to processing time. The IRS will eventually receive it, but you will not have a clear filing date until it arrives at the right service center.

A delayed filing date can matter if you are close to a important date or if the IRS later questions when you filed. To avoid this, use the address from the current year's instructions and consider mailing via a trackable method like certified mail or a carrier that provides delivery confirmation.

Mailing without payment: what to include with Form 940

When you mail Form 940 without a payment, include only the form itself and any required schedules. Do not send a check, money order, or payment voucher. The form should be complete and signed by an authorized person — either the business owner, an officer, or a designated representative.

If you are mailing multiple forms or documents together, put them in order: Form 940 first, then any schedules (such as Schedule A if you have employees in multiple states). Use a standard business envelope and include a return address so the IRS can contact you if there are questions.

Keep a copy of the form for your records before you mail it. If you mail via certified mail, request a return receipt so you have proof the IRS received it. This is optional but useful if you need to verify filing later.

Why you might file Form 940 without payment

You file without payment when you do not owe federal unemployment tax for the year. This happens if your total wages were below the threshold ($1,500 in most years) or if you had no employees. You still must file the form to report that you had no tax liability — not filing at all can trigger penalties.

Some businesses also file without payment because they have already paid their unemployment tax through quarterly deposits or electronic payments. In that case, the form reconciles what you paid against what you owe. If you overpaid, you may receive a refund, but you still mail the form to report the final amount.

If you discover you owe money after you have already mailed Form 940, you can send a check separately to the same address. Include a note with your EIN and tax year so the IRS can match the payment to your return. Alternatively, you can amend the return using Form 940-X if the amount owed is significant.

Electronic filing as an alternative to mailing

The IRS encourages electronic filing through approved tax software, payroll providers, or a tax professional. Electronic filing is faster, reduces errors, and gives you an when ready confirmation that the IRS received your return. There is no cost to file electronically if you use free IRS software or a payroll service you already subscribe to.

To file electronically, you need an Electronic Filing Identification Number (EFIN) if you are using a tax professional, or you can file directly through software that supports Form 940. The software walks you through each field and validates your entries before submission. Once submitted, the IRS typically processes electronic returns within 24 to 48 hours.

If you have a payroll provider like ADP, Gusto, or Paychex, they often file Form 940 automatically at year-end as part of your service. Check your account or contact your provider to confirm they have filed on your behalf. This eliminates the need to mail anything yourself.

Tracking your mailed Form 940

If you mail Form 940 via regular mail, you have no way to track it or confirm receipt until the IRS processes it. Processing typically takes 4 to 6 weeks. If you need confirmation sooner, use certified mail with return receipt requested. The carrier will provide a receipt showing the date delivered.

After processing, the IRS will send you a notice if there are any issues with your return. If you do not hear from them within 8 weeks, you can contact the IRS at 1-800-829-1040 to ask about the status. Have your EIN and tax year ready when you call.

For future filings, consider switching to electronic filing or using a payroll service. Both methods provide when ready confirmation and eliminate the uncertainty of mailing paper forms.

Frequently Asked Questions

Can I mail Form 940 to the IRS office in my city instead of the regional service center?

No. Local IRS offices do not process tax returns. You must use the regional service center address for your state, which is listed in the Form 940 instructions. Mailing to a local office will delay processing.

What if I mail Form 940 but forget to sign it?

The IRS will send you a notice asking you to sign and return the form. This delays processing by several weeks. Always sign the form before mailing, and have the authorized person sign in blue ink if possible — it shows the document was signed by hand.

Do I need to mail Form 940 if I file it electronically?

No. Electronic filing replaces mailing. Once you submit the form through approved software or a tax professional, you do not send a paper copy. Keep your own copy for your records, but do not mail it to the IRS.

Can I mail Form 940 and a payment check together even though I am not required to pay?

Yes. If you want to make a voluntary payment or prepay for the next year, you can include a check with your Form 940. Write your EIN and tax year on the check, and include a note explaining what the payment is for so the IRS applies it correctly.

How long does it take the IRS to process a mailed Form 940?

Paper returns typically process within 4 to 6 weeks, though this varies depending on IRS workload. Electronic returns process within 24 to 48 hours. If you need confirmation quickly, file electronically or use certified mail to track delivery.