Mail your Form 940 with payment to the IRS address that matches your state and the type of filer you are

The Form 940 (Employer's Annual Federal Unemployment Tax Return) goes to a specific IRS address based on where your business is located. The address changes depending on your state, and using the wrong one delays processing. The IRS publishes the correct mailing addresses each year in the Form 940 instructions and on the IRS website under "Where to File".

Do not mail Form 940 to the same address you use for income tax returns. Unemployment tax returns have their own routing system. If you are mailing a payment with the form, include a check or money order made payable to "United States Treasury" — never cash.

The deadline to mail Form 940 is January 31, 2025. If you mail it after that date, penalties and interest apply. The postmark date counts as your filing date, so use certified mail or a tracking method if you are sending it close to the deadline.

Key Takeaways

  • Form 940 mailing addresses are organized by state, and using the wrong address causes delays — check the current Form 940 instructions or IRS.gov for your specific state.
  • Make checks payable to "United States Treasury" and include them in the same envelope as your Form 940.
  • The filing deadline is January 31, 2025, and the postmark date is what counts — mail early if you are close to the deadline.
  • If you filed Form 940 electronically through EFIN (Electronic Federal Tax Identification Number), you do not mail a paper form or payment.

How to find the correct mailing address for your state

The IRS publishes a state-by-state mailing address list in the instructions that come with Form 940. You can also find it on IRS.gov by searching "Form 940 Where to File" or by going directly to the Form 940 instructions PDF, which includes a table of addresses at the end.

The addresses are organized by state abbreviation. Look up your state, then use the address listed for Form 940 (not Form 941 or other payroll forms — they go to different places). Some states have multiple addresses depending on whether you are mailing from within that state or outside it.

If your business operates in more than one state, use the address for the state where your principal place of business is located. If you are unsure which state that is, use the state where your business is incorporated or where your main office is physically located.

What to include with your Form 940 payment

Mail the completed Form 940, a check or money order, and nothing else. Do not include supporting documents, worksheets, or explanations unless the IRS specifically asked you to send them (which is rare for Form 940).

Write your Employer Identification Number (EIN) on the check or money order. Write it in the memo line or in the upper left corner. This helps the IRS match the payment to your account if the form and check arrive separately.

Make the check or money order payable to "United States Treasury" — not to the IRS, not to a specific office, and not to your state. Use the exact wording. Put the check and Form 940 in the same envelope.

Mailing methods and timing

Use first-class mail, certified mail, or a tracked delivery service like UPS or FedEx. First-class mail is standard and usually arrives within three to five business days. Certified mail costs more but gives you a receipt and tracking number, which is useful if you are mailing close to the January 31 deadline.

The postmark date is your filing date. If the postmark shows January 31, 2025, or earlier, you are on time even if the IRS receives it in February. If you mail it after January 31, the postmark will show a later date and penalties apply.

Mail early enough to account for weather, holidays, and mail delays. If January 31 falls on a weekend or holiday, the deadline moves to the next business day, but do not rely on this — mail by January 29 or 30 to be safe.

When to use electronic filing instead of mailing

If you have an EFIN (Electronic Federal Tax Identification Number), you can file Form 940 electronically through an authorized IRS e-file provider. Electronic filing is faster, reduces errors, and you do not have to mail anything. The deadline is the same: January 31, 2025.

Most payroll software (ADP, Gusto, QuickBooks, Paychex) includes Form 940 e-filing. If you use one of these services, ask whether Form 940 filing is included in your plan. Some charge an extra fee; others include it.

If you file electronically, you still owe the unemployment tax payment by January 31. You make that payment separately through the Electronic Federal Tax Payment System (EFTPS) or through your payroll provider. Do not mail a check if you file the form electronically.

What happens if you mail to the wrong address

If Form 940 arrives at the wrong IRS office, it gets forwarded to the correct one, but this adds two to four weeks to processing time. Your filing date is still the postmark date, so you are not late, but your account may show as unfiled longer than necessary.

If you realize you mailed to the wrong address, contact the IRS at 1-800-829-4933 and give them your EIN and the date you mailed the form. They can tell you whether it has been received and where it is in the system.

To avoid this problem, double-check the address against the Form 940 instructions before you seal the envelope. Print the address directly from the IRS website or the instructions rather than copying it by hand.

Payment issues and what to do if your check is lost

If you mailed a check with Form 940 and it has been more than four weeks with no confirmation that the IRS received it, contact the IRS at 1-800-829-4933. Have your EIN, the check amount, and the date you mailed it ready.

The IRS can tell you whether the check cleared your bank and whether they received it. If the check was lost in the mail, you will need to stop payment on the original check and mail a new one, or pay electronically through EFTPS.

If you pay late, penalties and interest are calculated from January 31, 2025. Paying as soon as you realize the delay is still important — the longer you wait, the more interest accrues.

Frequently Asked Questions

Can I mail Form 940 to a local IRS office instead of the state address?

No. Form 940 must go to the specific address listed for your state in the Form 940 instructions. Local IRS offices do not process unemployment tax returns. Mailing to a local office will delay processing and may result in the form being forwarded.

What if Form 940 and my check arrive on different dates?

The IRS can match them if your EIN is written on the check. The form and payment do not have to arrive on the same day. Write your EIN clearly on the check so the IRS knows which account to credit if they arrive separately.

Do I need to send a copy of Form 940 to my state as well?

No. Form 940 is a federal form and goes only to the IRS. Your state may require a separate state unemployment tax return, but that is a different form and goes to your state's labor or revenue department, not to the IRS.

Is there a penalty if I mail Form 940 one day late?

Yes. Penalties begin on February 1, 2025. The penalty is 5 percent of the unpaid tax for each month or part of a month the return is late, up to 25 percent. Interest also accrues daily on any unpaid tax. Mailing by January 31 avoids this.

Can I use a PO box address instead of a street address?

The IRS addresses in the Form 940 instructions are the official mailing addresses and include PO boxes where applicable. Use the address exactly as printed in the instructions. Do not substitute a different address or a local office address.