Mail your Form 940 payment to the IRS address for your state, not to the address on the form itself

The IRS publishes a specific mailing address for Form 940 payments based on where your business is located. The address on the form itself is for filing only—payments go to a different location. Using the wrong address delays processing and can trigger notices about late or missing payments, even though you sent it on time.

The correct mailing address depends on your state. The IRS maintains a current list of payment addresses in Publication 15-B (Circular E), which you can download from IRS.gov. You can also find the address by searching "Form 940 payment address" plus your state name on the IRS website, or by calling the IRS at 800-829-4933.

If you are mailing a check or money order, include your EIN (Employer Identification Number), the tax period the payment covers, and the form number (940) on the check itself. Write this information in the memo line. Do not mail cash.

Key Takeaways

  • Form 940 payments mail to a state-specific IRS address that is different from the address listed on the form for filing.
  • Publication 15-B and the IRS website list the correct mailing address for your state.
  • Write your EIN, tax period, and "Form 940" on the check or money order to ensure the payment reaches your account.
  • Mail payments early enough to arrive by the due date, since the postmark date is what counts, not the arrival date.
  • The IRS also accepts Form 940 payments through EFTPS (Electronic Federal Tax Payment System) and the IRS Direct Pay system, which process instantly.

Timing: when to mail so the payment arrives on time

Form 940 is due by January 31 of the year following the tax year. The IRS counts the postmark date, not the date the payment arrives, so a check postmarked on January 31 is on time even if it arrives in February. However, mail delivery times vary, and delays do happen—the safer approach is to mail by mid-January.

If you are close to the deadline and worried about mail delays, use electronic payment instead. EFTPS and IRS Direct Pay both process the same day you submit them, with no mail time involved. Both are free and take about 10 minutes to set up if you have your EIN and bank account information ready.

Electronic payment methods that are faster than mailing

EFTPS (Electronic Federal Tax Payment System) is the IRS's official electronic payment system. You enroll once, then schedule payments online or by phone. Payments post to your account the same day if submitted before 2 p.m. Eastern time. To enroll, visit EFTPS.gov or call 800-555-3453. Enrollment takes one to two business days.

IRS Direct Pay lets you pay directly from your bank account without enrolling in a separate system. You visit IRS.gov, enter your EIN and payment amount, and choose your payment date. There is no enrollment process, and you can pay as a guest. Payments post the same day if submitted before 2 p.m. Eastern time.

Both methods are free and do not charge a fee. If you use a third-party payment processor (a tax software company or accountant's payment service), they may charge a convenience fee, but the IRS itself does not.

What information to include with a mailed payment

If you mail a check or money order, include a payment voucher or write the following on the check itself: your EIN, the tax year the payment covers, "Form 940," and the payment amount. This information tells the IRS which account to credit and prevents the payment from being held in suspense while they figure out who sent it.

You do not need to send the actual Form 940 with the payment. The payment and the form are processed separately. However, if you are mailing both at the same time, it does not hurt to include the form in the same envelope—just make sure the payment information is clear on the check.

Use a check or money order only. The IRS does not accept cash by mail, and cash sent through the mail is at risk of loss or theft anyway.

State-specific addresses: how to find yours

The IRS publishes mailing addresses by state in Publication 15-B. The address for your state depends on where your business is located, not where you live. If your business operates in multiple states, use the address for the state where your principal place of business is located.

You can also find your state's address by visiting IRS.gov and searching "Form 940 payment address [your state]," or by calling 800-829-4933. Have your state name ready when you call.

Do not mail to the address listed on Form 940 itself. That address is for filing the form, not for sending payments. Using it will delay processing.

What happens if you mail the payment to the wrong address

If your payment reaches the wrong IRS office, it will eventually be forwarded to the correct location, but this adds weeks to processing time. During that delay, the IRS may send you a notice saying the payment was not received, even though you sent it. You will then have to contact the IRS to locate the payment and confirm it was posted to your account.

To avoid this, double-check the address before you mail. If you have already mailed to the wrong address and are worried about it, contact the IRS at 800-829-4933 with your check number and amount. They can search for it and confirm where it went.

Tracking a mailed payment

Once you mail a check, you have limited visibility into whether it arrived. The IRS does not send a receipt for mailed payments. Your best protection is to keep a copy of the check front and back, note the date you mailed it, and wait for your next account transcript to confirm the payment posted.

You can view your account transcript online through the IRS's online account tool (available at IRS.gov if you have an ITIN or EIN). The transcript shows all payments received and their posting dates. If the payment does not appear within 4 to 6 weeks of mailing, contact the IRS to locate it.

If you are concerned about delivery, use EFTPS or IRS Direct Pay instead. Both provide immediate confirmation and eliminate mail delays entirely.

Frequently Asked Questions

Can I mail Form 940 and the payment in the same envelope?

Yes. The form and payment are processed separately, so they do not need to go to the same address. However, if you are mailing both, send the form to the filing address and the payment to the payment address. To be safe, mail them separately or call the IRS to confirm the correct single address for your state.

What if I miss the January 31 deadline?

File and pay as soon as you realize the deadline has passed. The IRS charges a failure-to-file penalty and a failure-to-pay penalty, plus interest on the unpaid tax. The sooner you file and pay, the lower the interest accrual. Contact an accountant or the IRS for help calculating what you owe.

Do I need to mail a separate payment for each quarter, or one payment for the whole year?

Form 940 is filed once per year, and you make one annual payment. If you made quarterly estimated payments during the year through EFTPS or another method, those are separate transactions. The Form 940 payment is for any remaining balance owed for the full year.

Is there a fee to use EFTPS or IRS Direct Pay?

No. Both are free services run by the IRS. Some tax software companies and accountants offer payment services that charge a convenience fee, but the IRS itself does not charge to use EFTPS or Direct Pay.

What if my check gets lost in the mail?

If your check does not appear in your IRS account within 4 to 6 weeks, contact the IRS with the check number and amount. They can search for it. If it was truly lost, you can stop payment on the check and submit a new payment. To avoid this risk, use electronic payment instead.