Send your 940-V payment to the IRS address printed on the voucher itself

The Form 940-V payment voucher comes with a specific mailing address printed on it. That address is where you send your check or money order — do not send it to your local IRS office or the address on your tax return. The voucher is designed so you can tear it off, include it with your payment, and mail both together in one envelope.

The address changes based on which state you live in. The IRS publishes a list of addresses by state in the Form 940-V instructions, which you receive when you order the form or download it from IRS.gov. If you cannot find the address on your voucher, check the current Form 940 instructions PDF on the IRS website — the payment addresses are listed near the end.

Do not pay online through the IRS website using Form 940-V. The voucher is for mailed payments only. If you want to pay electronically, you will use the IRS Direct Pay system or an approved payment processor instead, and you will not need the voucher at all.

Key Takeaways

  • The mailing address for your 940-V payment is printed directly on the voucher — use that address, not any other IRS office address.
  • Each state has a different mailing address, so check the voucher or the Form 940 instructions to confirm you have the right one.
  • Mail your check or money order with the voucher in the same envelope; the voucher tells the IRS which tax account the payment belongs to.
  • If you are paying electronically instead of by mail, use IRS Direct Pay or an approved payment processor and skip the voucher entirely.

Why the voucher address matters

The Form 940-V voucher is a routing document. When you mail a check without the voucher, the IRS has to manually match your payment to your account, which delays posting and can create confusion if your name or account number does not match exactly. The voucher includes a barcode and your employer identification number (EIN) printed on it, so the payment posts automatically to the correct account.

If you lose the voucher or did not receive one, you can still mail a payment — include a note with your EIN, business name, and tax year — but processing will take longer. It is simpler to download a replacement voucher from IRS.gov or call the IRS at 800-829-4933 to request one.

Mailing timeline and what to expect

Mail your payment so it arrives at the IRS address at least five business days before your payment due date. The IRS counts the postmark date, not the arrival date, so a payment postmarked on time but arriving late is still considered on time. However, allowing extra time protects you if mail is delayed.

After you mail the payment, allow 7 to 10 business days for it to post to your account. You can check the status of your payment online through your IRS business account or by calling the IRS. If your payment does not appear within two weeks, contact the IRS with your check number and the date you mailed it.

Electronic payment as an alternative to mailing

If you do not want to mail a check, you can pay Form 940 taxes electronically through IRS Direct Pay, which is free and posts immediately. You will need your EIN, routing number, and bank account number. Payments made before 8 p.m. Eastern time post the same day.

You can also use an approved payment processor such as PayUSA, Authorize.Net, or others listed on the IRS website. These processors charge a fee (usually 1 to 2 percent of the payment) but offer the same-day posting. When you pay electronically, you do not need Form 940-V at all — the system links the payment to your account automatically.

What happens if you mail the payment to the wrong address

If you mail your 940-V payment to an incorrect address, the check may be returned to you or held in a mail sorting facility. The IRS does not always catch misdirected tax payments quickly, so your account may show as unpaid even though you sent the money. This can trigger a late-payment penalty and interest.

If you realize you mailed to the wrong address, contact the IRS immediately at 800-829-4933 with your check number and the address you used. Provide proof of mailing (your receipt from the post office). The IRS can sometimes intercept the payment or credit it once it arrives, but this process takes time. To avoid this situation, always double-check the address on the voucher before sealing the envelope.

Keeping records of your payment

Keep a copy of the front and back of your Form 940-V voucher and your cancelled check or money order receipt. These documents prove you paid on time if the IRS ever questions the payment or if there is a delay in posting. If you paid electronically, print or save the confirmation number and receipt from the payment processor.

Store these records for at least three years. If the IRS audits your payroll taxes, you will need to show proof that you paid Form 940 on time and in full.

Frequently Asked Questions

Can I send my 940-V payment to my accountant or payroll company instead of the IRS?

No. Your accountant or payroll company may prepare the form, but you must send the payment directly to the IRS address on the voucher. Some payroll services offer to mail the payment on your behalf, but you should confirm they are sending it to the correct IRS address and that the voucher is included.

What if I already paid electronically — do I still need to mail the voucher?

No. If you paid through IRS Direct Pay or an approved payment processor, you do not send Form 940-V. The electronic payment is complete on its own. Sending the voucher after paying electronically will confuse your account and may result in a duplicate payment.

Is there a penalty if my 940-V payment arrives late?

Yes. If the postmark is after the due date, the IRS charges a failure-to-pay penalty (usually 0.5 percent per month) plus interest. The penalty applies even if you mailed the payment on time but it arrived late, so mail early to avoid this risk.

Can I pay my 940-V by credit card or debit card?

You cannot pay directly with a credit or debit card through the IRS. However, approved payment processors allow card payments and will charge a processing fee. You can also use a debit card through IRS Direct Pay if your bank allows it, though this is treated as an electronic bank transfer, not a card payment.