Send Form 940 to the IRS address for your state
The address where you mail Form 940 depends on which state you are in. The IRS publishes a list of mailing addresses for each state, and using the correct one keeps your payment from getting lost or delayed. The address is not a single national office — it varies by geography.
You can find the correct mailing address in the Form 940 instructions, which the IRS updates each year. The instructions include a table that lists every state and its corresponding IRS mailing address. You can also find the address on the IRS website under "Where to File" for Form 940, or by calling the IRS at 1-800-829-1040.
Do not mail Form 940 to your state unemployment office. The form and payment go to the federal IRS, not to your state. Your state may send you notices or ask for state-level unemployment tax forms, but Form 940 itself is always federal.
Key Takeaways
- Form 940 mailing addresses are listed in the Form 940 instructions and vary by state — using the wrong address delays processing.
- Mail Form 940 to the IRS, not to your state unemployment office, even though you are reporting federal unemployment tax.
- Include your payment check with the form, made payable to "United States Treasury," and write your EIN on the check.
- The IRS typically processes mailed Form 940 submissions within two to four weeks if the address and payment are correct.
- If you miss the deadline, file as soon as you can and include a written explanation of the delay with your submission.
What to include with your Form 940 payment
Mail the completed Form 940, your payment check, and a cover letter together in one envelope. Write your Employer Identification Number (EIN) on the front of the check so the IRS can match the payment to your account. Make the check payable to "United States Treasury" — not to the IRS or to any individual.
Do not send cash or wire the payment through the mail. The IRS accepts checks, money orders, and electronic payments. If you are mailing a physical check, include a copy of Form 940 with your payment so the IRS knows what the money is for.
Keep a copy of Form 940 and a record of your check number for your own records. If the IRS loses your payment in the mail, you will need proof that you sent it.
Mailing deadlines and when to send Form 940
Form 940 is due on January 31 of the year following the tax year you are reporting. If January 31 falls on a weekend or holiday, the deadline moves to the next business day. For example, Form 940 for the 2023 tax year is due January 31, 2024.
Mail your Form 940 at least one week before the deadline to account for postal delays. The IRS considers the form filed on the date it is postmarked, not the date it arrives. If you mail it on January 30 and it arrives on February 5, the postmark date of January 30 counts as on time.
If you miss the deadline, the IRS will charge a penalty and interest on any unpaid tax. File as soon as you realize the deadline has passed. The penalty is smaller if you file late than if you do not file at all.
Electronic filing as an alternative to mailing
You can file Form 940 electronically through the IRS e-file system instead of mailing a paper form. Electronic filing is faster, reduces the risk of the form getting lost, and gives you a confirmation receipt immediately. The IRS processes e-filed returns within one to two weeks.
To file electronically, you must use IRS-approved tax software or work with a tax professional who has an e-file account. The software guides you through the form and submits it directly to the IRS. You still need to pay any tax owed, but you can do that electronically through the IRS payment system or by check.
If you use a payroll service or accountant to prepare your Form 940, ask whether they file electronically. Many do, and it simplifies the process because you do not have to handle mailing yourself.
What happens after you mail Form 940
The IRS typically acknowledges receipt of a mailed Form 940 within two to four weeks. You will receive a notice in the mail confirming that your form and payment were received. Keep this notice with your tax records.
If the IRS finds an error on your Form 940, they will send you a letter explaining the problem and what you owe or what they owe you. If you underpaid, they will bill you. If you overpaid, they will refund the difference or let you apply it to next year's Form 940.
If you do not hear from the IRS within six weeks, contact them at 1-800-829-1040 to confirm they received your submission. Have your EIN and the date you mailed the form ready.
Tracking a mailed Form 940 payment
You cannot track a Form 940 submission the same way you track a package. The IRS does not provide a tracking number for mailed forms. However, you can use Certified Mail or Priority Mail Express when you send your Form 940 to get a receipt and tracking number from the post office. This proves you mailed it and when.
After the IRS processes your form, you can check the status of your account on the IRS website using your EIN. The IRS Business Account portal shows whether your Form 940 was received and processed, and whether any balance is due or a refund is pending.
If you believe your Form 940 was lost in the mail, contact the IRS at 1-800-829-1040. They can search their records for your submission and tell you whether it arrived. If it did not, you can file a replacement form and the IRS will note the original postmark date.
Common mistakes that delay Form 940 processing
Using the wrong mailing address is the most common reason Form 940 submissions get delayed or returned. Double-check the address in the current year's Form 940 instructions before you mail — addresses sometimes change, and an outdated address can add weeks to processing time.
Forgetting to sign Form 940 or leaving required fields blank also causes delays. The IRS will send the form back to you unsigned or incomplete, and you have to resubmit it. Make sure you sign and date the form before mailing.
Writing the check to the wrong payee — for example, to "Internal Revenue Service" instead of "United States Treasury" — can cause the payment to be rejected or misapplied. Always make checks payable to "United States Treasury."
Not including your EIN on the check makes it harder for the IRS to match the payment to your account. Write your EIN clearly on the front of the check in the memo line or the upper left corner.
Frequently Asked Questions
Can I mail Form 940 to a different address if I live outside the United States?
No. You must use the IRS mailing address for the state where your business is located or where you have employees, regardless of where you live. If your business is in California, you use the California address even if you live abroad. The IRS publishes separate addresses for filers outside the U.S. — check the Form 940 instructions for the "Foreign Address" section if applicable.
What if I mail Form 940 but the check bounces?
The IRS will send you a notice that the check was returned unpaid. You will owe the original tax amount plus a penalty for the returned check and interest on the unpaid balance. Send a replacement check or money order immediately. Contact the IRS if you need to set up a payment plan for the total amount owed.
Do I need to mail Form 940 if I have no employees?
No. Form 940 is only required if you paid wages to employees during the year. If you are self-employed and have no employees, you do not file Form 940. You would report self-employment tax on Schedule SE instead, which is part of your individual tax return.
Can I email Form 940 to the IRS instead of mailing it?
No. The IRS does not accept Form 940 by email. You must either mail a paper form or file electronically through approved tax software or a tax professional. Email is not a valid submission method for any IRS form.
How long does it take for the IRS to cash my Form 940 payment check?
The IRS typically deposits checks within one to two weeks of receiving them. Your bank may show the check as pending for a few days before it clears. Do not assume the payment was not received if the check takes time to clear — the IRS processes thousands of payments daily and deposits happen in batches.