Mail Form 940 and payment to the IRS address for your state
The mailing address for Form 940 depends on which state you are in. The IRS publishes a specific address for each state in the Form 940 instructions, and using the wrong address delays processing. You will find the correct address in the Form 940 instructions booklet under "Where to File" — it is listed by state and tells you whether to send to an IRS service center or a lockbox facility.
Do not mail to your local IRS office or the address on your tax return from a previous year. The Form 940 filing addresses change periodically, and using an outdated address can result in your payment being misapplied or your return being treated as late. The instructions booklet is updated each year and is the only reliable source.
You can find the current Form 940 instructions on the IRS website (irs.gov) or request them by phone at 1-800-829-3676. The address list is also available in Publication 15-B, which covers employer tax responsibilities.
Key Takeaways
- The correct mailing address for Form 940 is listed by state in the Form 940 instructions booklet under "Where to File," and it changes year to year.
- Mail your Form 940 and payment together to the address shown in the current year's instructions, not to your local IRS office.
- Include your EIN (Employer Identification Number) on both the form and the check to ensure the payment is matched to your account.
- Mail your package at least one week before the filing deadline to account for postal delays, since the postmark date is what counts as your filing date.
- Keep a copy of Form 940 and a record of the check number and amount for your records in case the IRS questions the payment later.
What to include with your Form 940 payment
Mail a single check or money order along with the completed Form 940. Write your Employer Identification Number (EIN) on the check itself — this is the nine-digit number assigned to your business by the IRS. The check should be made payable to "United States Treasury," not to the IRS or to your state.
Do not send cash or multiple checks. If you are paying more than one quarter's liability or making a correction payment, send one check for the total amount. Include a brief note with your name, EIN, and the tax year if the amount is unusual or if you are paying a prior year's liability.
Enclose the check and Form 940 in an envelope with the mailing label or address clearly written. Some IRS addresses require a specific envelope format — check the instructions to see if your state's address has special requirements.
Mailing deadlines and postmark rules
Form 940 is due on 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 postmark date on your envelope is your filing date, so mail your package at least one week before the deadline to allow for postal delays.
If you miss the postmark deadline, the IRS will assess a failure-to-file penalty on top of any tax owed, plus interest on the unpaid balance. The penalty is typically 5 percent of the unpaid tax for each month the return is late, up to 25 percent. If you realize you will miss the deadline, file electronically instead — e-filing can be done up until midnight on the deadline date.
Keep the receipt from the post office showing the postmark date. If the IRS later claims they did not receive your return, the postmark receipt is your proof of timely filing.
State-by-state mailing addresses
The IRS divides Form 940 filings among several regional service centers and lockbox facilities. Your state determines which address you use. For example, businesses in California, Hawaii, and some other western states mail to one address, while businesses in New York and nearby states mail to a different one.
The Form 940 instructions booklet lists the address for your state on the first page or in a section titled "Where to File." If you cannot locate the instructions, you can call the IRS at 1-800-829-1040 and provide your state and EIN, and they will give you the correct mailing address over the phone.
Do not guess or use an address from a previous year's instructions. The IRS reorganizes filing addresses periodically to improve processing speed, and an outdated address can cause delays of several weeks or months.
Electronic filing as an alternative to mailing
If you want to avoid mailing delays, you can file Form 940 electronically through EFTS (Electronic Federal Tax System) or through a tax professional or payroll service. Electronic filing is processed faster and gives you an immediate confirmation that the IRS received your return.
To file electronically, you must register for EFTS on the IRS website or use an approved tax software provider or payroll company. Electronic filing also allows you to pay by electronic funds withdrawal (EFW) directly from your business bank account on the date you choose, as long as it is on or before the filing deadline.
Electronic filing does not require you to mail anything, and you receive a confirmation number immediately. If you file electronically and pay by EFW, you do not need to worry about postmark dates or mail delays.
What happens after you mail your Form 940
After the IRS receives your Form 940 and payment, processing typically takes 4 to 6 weeks. During this time, the IRS matches your payment to your account and verifies that the amount reported on the form matches your quarterly tax deposits (Forms 941).
If there is a discrepancy — for example, if your quarterly deposits do not match the annual total on Form 940 — the IRS will send you a notice asking for an explanation or an amended return. Keep copies of all quarterly Forms 941 and deposit records so you can respond quickly if the IRS contacts you.
You can track the status of your mailed return by calling the IRS at 1-800-829-1040 after 4 weeks have passed. Have your EIN and the date you mailed the return ready. The IRS can tell you whether they received it and whether processing is complete.
Common mailing mistakes to avoid
The most common error is mailing to the wrong address — either an outdated address from a previous year or a local IRS office. This delays processing by weeks and can result in a late-filing penalty even if you mailed on time. Always use the address in the current year's Form 940 instructions.
Another mistake is writing the check to the wrong payee. The check must be payable to "United States Treasury," not to the IRS, your state, or your local tax office. If you write it to the wrong entity, the check may be rejected or misapplied.
A third mistake is forgetting to write your EIN on the check. Without it, the IRS cannot match the payment to your account and may hold the money in suspense while they investigate. Always write your EIN clearly on the front of the check.
Finally, do not mail your Form 940 and payment to your state tax office. Form 940 is a federal form and must go to the IRS, not to your state. Your state may have its own unemployment tax form (such as Form DE 9 in California), which goes to your state separately.
Frequently Asked Questions
Can I mail Form 940 to my local IRS office instead of the address in the instructions?
No. Your local IRS office does not process Form 940 filings. Mail to the address listed in the current year's Form 940 instructions under "Where to File." Using the wrong address delays processing and can trigger a late-filing penalty even if you mailed on time.
What if I mail my Form 940 and the IRS says they never received it?
The postmark date on your envelope is your proof of filing. If you have a receipt from the post office showing the postmark date before the deadline, the IRS must accept that as timely filing. Request a copy of the receipt from the post office and send it to the IRS with a letter explaining the situation.
Can I mail Form 940 and my state unemployment tax form together?
No. Form 940 is federal and goes to the IRS address in the instructions. Your state unemployment tax form (which varies by state) goes to your state tax office. Mail them separately to avoid delays or misrouting.
What if I owe more than one year of Form 940 taxes?
Mail one check for the total amount owed, along with a separate Form 940 for each year. Write a note on each form indicating the tax year and the amount being paid. The IRS will apply each payment to the correct year based on the form you submit.
Is there a penalty if my check bounces after I mail Form 940?
Yes. A returned check is treated as a non-payment, and you will owe the original tax amount plus a penalty for the returned check (typically $25 to $35) plus interest on the unpaid balance. Make sure your account has sufficient funds before mailing, or use electronic payment instead.