Send your Form 940 and payment to the IRS address for your state

The IRS has a specific mailing address for Form 940 (Employer's Annual Federal Unemployment Tax Return) and its payment that depends on where your business is located. You cannot mail it to a single national address — the correct destination changes by state. The IRS publishes these addresses in the Form 940 instructions each year, and they are also listed on the IRS website under "Where to File" for employment tax returns.

The address you use matters because mail sent to the wrong location delays processing and can trigger notices about late filing. The IRS sorts incoming 940 forms by state to route them to the correct processing center. If you send your payment to a general IRS address instead of the state-specific one, it may be recorded as received but not matched to your return for weeks.

Key Takeaways

  • Form 940 mailing addresses are state-specific and listed in the Form 940 instructions or on IRS.gov under employment tax filing addresses.
  • Mail your Form 940 and payment together to the address for your state, not to a general IRS office or the address on your tax notices.
  • Include your EIN (Employer Identification Number) on the payment check and attach it to the top of Form 940 so the IRS can match them.
  • The IRS processes 940 forms at regional centers, and using the wrong address can delay posting your payment by several weeks.
  • If you are unsure of your state's address, call the IRS at 1-800-829-1040 or check the current Form 940 instructions before mailing.

How to find the correct mailing address for your state

The Form 940 instructions booklet, published by the IRS each year, includes a table titled "Where to File" that lists the mailing address for every state. You can read the current Form 940 instructions from IRS.gov for free. The instructions are updated annually and reflect any address changes, so always use the version for the tax year you are filing.

If you do not have the instructions, you can also find state-specific addresses on IRS.gov by searching "Form 940 mailing address" or "employment tax return addresses." The IRS website maintains a list organized by state. Some states have multiple addresses depending on whether you are mailing a return, a payment, or both together, so read the instructions carefully to confirm you have the right one.

Do not use the address from a prior year or from a tax notice you received. The IRS changes processing center locations and mailing addresses periodically. Using an outdated address can result in your return being delayed or misrouted.

What to include with your Form 940 payment

Write your EIN (Employer Identification Number) on the front of your check in the memo line. This is the nine-digit number assigned to your business by the IRS. The check must be made payable to "United States Treasury." Do not make it payable to the IRS or to a specific office.

Attach the check to the top of Form 940 with a paper clip or staple. Do not fold the check or the form. Include all pages of Form 940 and any required schedules (such as Schedule A if you have employees in more than one state). Place everything in an envelope with the correct mailing address on the front.

If you are mailing multiple forms or payments at once, keep each one separate and use the correct address for each form type. For example, if you are mailing both Form 940 and Form 941, they may go to different addresses depending on your state.

Timing and postmark requirements

Form 940 is due by January 31 of the year following the tax year you are reporting. If January 31 falls on a weekend or holiday, the important date moves to the next business day. The IRS considers a return filed on time if it is postmarked by the important date date, even if it arrives at the processing center later.

Mail your Form 940 early enough to arrive before the important date. Standard mail delivery from most locations takes five to seven business days, but delivery times vary by distance and mail volume. If you are mailing close to the important date, consider using Priority Mail or another tracked service so you can confirm the postmark date if needed later.

If you miss the postmark important date, the return is considered late. The IRS assesses penalties for late filing and late payment, even if the delay was caused by mail delivery. Filing electronically through EFTS (Electronic Federal Tax System) or a tax professional avoids postmark risk entirely.

What happens after you mail your payment

Once the IRS receives your Form 940 and payment, it typically takes four to six weeks for the payment to be posted to your account and the return to be processed. During this time, you will not see the payment reflected in your IRS account online. This is normal and does not mean the payment was lost.

The IRS sends a confirmation notice (Form 941-X or a letter) once your return has been processed. If there are no errors, you will receive a notice of acceptance. If the IRS finds discrepancies between your Form 940 and your quarterly Forms 941, it will contact you with questions.

You can track the status of your return by creating an account on IRS.gov and using the "Where's My Refund?" tool, though this tool is more commonly used for income tax returns. For employment tax returns, the processing notice will arrive by mail.

Common mistakes that delay mailing your Form 940

Using the wrong address is the most common error. Businesses sometimes mail Form 940 to the address on their tax notices or to a local IRS office, both of which are incorrect. The form then has to be rerouted, adding weeks to processing time.

Forgetting to include your EIN on the check is another frequent problem. Without it, the IRS cannot match your payment to your return, and the payment sits in a suspense account until you contact the IRS to resolve it. Always write your EIN in the memo line of the check.

Mailing Form 940 and Form 941 to the same address is also incorrect in most states. These forms go to different processing centers. Check the Form 940 instructions to confirm the address for each form in your state.

Alternatives to mailing your Form 940

You can file Form 940 electronically through EFTS (Electronic Federal Tax System) if you have an EFTS account. Electronic filing is faster, reduces the risk of mailing errors, and provides when ready confirmation of receipt. The IRS processes electronic returns within one to two weeks.

You can also have a tax professional or payroll service file and pay on your behalf. Many payroll companies include Form 940 filing as part of their service and handle the mailing or electronic filing for you. This removes the burden of tracking addresses and important date.

If you owe a large amount, you can set up a payment plan through the IRS instead of paying in full when you file. This does not change where you mail the form, but it does change the amount of the check you include.

Frequently Asked Questions

Can I mail Form 940 to the IRS office in my city?

No. Form 940 must go to the state-specific address listed in the Form 940 instructions, not to a local IRS office. Local offices do not process employment tax returns. Mailing to the wrong address will delay processing by several weeks.

What if I mail my Form 940 to the wrong address?

Contact the IRS at 1-800-829-1040 and explain what happened. The IRS can sometimes locate your return and reroute it, but this adds delay. If your payment was not posted, you may receive a late payment notice. Keep a copy of your mailing receipt to show when you sent it.

Do I need to use certified mail or tracking?

Certified mail is not required, but it is helpful if you are mailing close to the important date. A postmark date is proof of timely filing, so tracking confirms when your envelope was sent. Standard mail is acceptable if you mail early enough to account for delivery time.

Can I mail Form 940 and my quarterly Form 941 together?

No. These forms go to different addresses in most states. Check the Form 940 instructions to confirm the mailing address for each form. Mailing them together to one address will delay processing of at least one form.

What if I filed Form 940 electronically — do I still mail a payment?

No. When you file electronically through EFTS, you also pay electronically through the same system. You do not mail a separate payment. The payment and return are submitted together and processed as one transaction.