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

The IRS publishes a specific mailing address for Form 940 (Employer's Annual Federal Unemployment Tax Return) and its payment in the instructions that come with the form each year. The address depends on which state you are in, not where your business is located. The current addresses are listed in the Form 940 instructions under "Where to File", and the IRS updates them annually because some processing centers change.

Do not mail Form 940 to the same address you use for income tax returns. The unemployment tax forms go to a different processing center. If you send it to the wrong address, the IRS will still receive it eventually, but processing will be delayed, and you may receive notices about late filing even though you mailed it on time.

The safest approach is to download the current Form 940 instructions from IRS.gov, find your state in the "Where to File" section, and use that address exactly as printed. If you are using tax software or a payroll service, they often handle mailing and can file electronically instead, which eliminates the address question entirely.

Key Takeaways

  • Form 940 mailing addresses are listed in the Form 940 instructions under "Where to File" and change by state each year.
  • The address for Form 940 is different from the address for income tax returns, so check the unemployment tax instructions specifically.
  • Mailing to the wrong address delays processing and may trigger late-filing notices even if you mailed on time.
  • Electronic filing through tax software or a payroll service avoids mailing altogether and provides proof of receipt.
  • Download the current year's Form 940 instructions from IRS.gov to confirm the correct address before you mail.

How to find the correct mailing address

The Form 940 instructions PDF contains a table of addresses organized by state. Open the current year's instructions (for example, the 2024 Form 940 instructions if you are filing for 2024), go to the "Where to File" section, and find your state. The address will include a street address, city, state, and ZIP code. Copy it exactly as shown.

The IRS also maintains a list of all Form 940 mailing addresses on IRS.gov under "Where to File" for employment tax forms. If you cannot locate the instructions, you can search "Form 940 where to file" on the IRS website and the current addresses will appear.

What to include with your Form 940 payment

Mail the completed Form 940, a check or money order for the amount owed, and a payment voucher (Form 940-V) together in the same envelope. The Form 940-V is a separate sheet that comes with the Form 940 instructions and tells the IRS which form and tax year the payment is for. Without it, the IRS may not match your payment to your return.

Write your employer identification number (EIN) on the check or money order. Do not send cash. Make the check payable to "United States Treasury" or "U.S. Treasury"—not to the IRS directly.

If you are mailing multiple forms (for example, Form 940 and state unemployment tax forms), send them in separate envelopes to their respective addresses. Do not combine them in one envelope.

Timing and postmark dates

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

Mail your Form 940 at least one week before the deadline to account for postal delays. If you are mailing close to the deadline, consider using certified mail with return receipt so you have proof of the postmark date. The postmark date, not the arrival date, is what matters for timeliness.

Electronic filing as an alternative to mailing

You do not have to mail Form 940 at all. The IRS allows employers to file electronically through approved tax software, payroll services, or a tax professional. Electronic filing is faster, eliminates the risk of mailing to the wrong address, and provides immediate confirmation that the IRS received your return.

If you file electronically, you still owe the tax by the same deadline. You can pay electronically through the IRS's Electronic Federal Tax Payment System (EFTPS), through your bank's bill-pay service, or through a third-party payment processor. Electronic payment is often faster than mailing a check and reduces the chance of payment delays.

What happens if you mail to the wrong address

If you mail Form 940 to an incorrect address, the postal service may return it to you, or it may be forwarded to the correct IRS processing center. Either way, processing is delayed. The IRS may send you a notice saying your return was not received by the deadline, even though you mailed it on time.

If you receive a late-filing notice after mailing to the wrong address, contact the IRS with proof of your postmark date (such as a certified mail receipt) and explain that you mailed to an incorrect address. The IRS can abate penalties if you show reasonable cause, and a mailing error generally qualifies.

Frequently Asked Questions

Can I mail Form 940 and my state unemployment tax form in the same envelope?

No. Form 940 goes to a federal IRS address, and state unemployment tax forms go to your state's address. Mailing them together delays both. Send them in separate envelopes to their respective addresses.

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

No. If you file electronically, you can pay electronically through EFTPS, your bank, or a payment processor. You do not mail anything. The payment and the return are linked electronically, so the IRS knows they belong together.

Is there a penalty if my Form 940 arrives late but was postmarked on time?

No. The IRS considers a return filed on time if the postmark date is on or before the deadline. Late arrival at the processing center does not trigger a penalty as long as you have proof of the postmark date.

What if I owe no unemployment tax—do I still mail Form 940?

Yes. Form 940 must be filed even if you owe zero tax. You still complete the form, mark it as showing no tax owed, and mail it by the deadline. Some employers file electronically with a zero balance to avoid mailing.

Can I use a private mailing service like UPS or FedEx instead of USPS?

Yes, but use a service that provides a tracking number and proof of delivery date. The IRS recognizes delivery dates from UPS, FedEx, and other carriers as evidence of timely filing. Keep your receipt and tracking number in case you need to prove you mailed on time.