Mail your Form 940 to the IRS address for your state, even when there's no payment enclosed

The IRS processes Form 940 (Employer's Annual Federal Unemployment Tax Return) through a specific mailing address that depends on where your business is located, not where you want the form to go. You do not need a payment coupon or check to mail the form, and the address does not change based on whether money is attached. The key is using the correct state-based address so your return reaches the right processing center.

If you owe no federal unemployment tax for the year, you still file Form 940 by the deadline—usually January 31 of the following year. The form itself tells the IRS you had employees and either paid the required tax through deposits during the year or owe nothing. Mailing without payment is routine and does not flag your return for review.

Key Takeaways

  • Form 940 goes to an IRS address based on your business state, which you can find in the Form 940 instructions or on the IRS website.
  • You mail the form to the same address whether you are sending a check or not—the address does not change for no-payment returns.
  • The IRS processes Form 940 by mail year-round, but filing by January 31 keeps you on time and avoids penalties.
  • Write your EIN on the envelope so the IRS can match the form to your account if it arrives separated from the envelope.

State-by-state mailing addresses for Form 940

The IRS publishes a list of mailing addresses for each state in the Form 940 instructions (the booklet that comes with the form). The address you use depends on the state where your business is located, not your home state or where you file other taxes. For example, if you operate in Texas, you use the Texas address even if you live in California.

You can find the correct address three ways: in the Form 940 instructions booklet itself (page 2 usually lists all state addresses), on the IRS website under "Where to File" for Form 940, or by calling the IRS at 1-800-829-1040 and giving them your state. The addresses change occasionally, so use the current year's instructions rather than an old form.

Some states have multiple addresses depending on the first letter of your business name or EIN. The instructions will specify which address to use based on your details. Read the instructions carefully before you seal the envelope.

What to include when mailing without a payment

Mail only the completed Form 940 itself. Do not include a payment coupon (Form 941-V or any other coupon) if you are not sending money. The coupon is only for returns with a check attached. Including an empty coupon or a coupon with zero dollars can confuse the processing center and slow down your return.

Write your Employer Identification Number (EIN) on the outside of the envelope in the lower left corner. This helps the IRS match the form to your account if the envelope and form separate during processing. Use a standard business envelope or small flat mailer—do not use a padded envelope or anything that requires special handling.

Include a cover letter only if you want to note something specific (for example, "This is an amended return" or "We had no employees this year"). A simple note is fine, but it is not required. The form itself contains all the information the IRS needs.

Mailing timeline and tracking

Mail your Form 940 at least one week before the January 31 deadline to account for postal delays. The IRS considers a return filed on the date it is postmarked, not the date it arrives, so a form postmarked by January 31 is on time even if it reaches the IRS in February. Use First-Class Mail or Priority Mail and keep your receipt.

The IRS does not send a confirmation that your Form 940 arrived. You will not receive a notice unless there is a problem with the return. If you want proof of mailing, use Certified Mail with Return Receipt or Priority Mail Express, both of which provide tracking. The cost is modest and gives you a record if questions arise later.

Processing typically takes four to six weeks after the IRS receives your return. You may see activity on your IRS account online (through your ITIN or EIN portal) before you receive any paper notice. If you filed on time and heard nothing by mid-March, your return was likely processed without issues.

What happens if you mail Form 940 late

If your Form 940 is postmarked after January 31, the IRS assesses a failure-to-file penalty. The penalty is usually 5 percent of any unpaid tax per month, up to 25 percent total. If you owe no tax (because you paid all unemployment tax through deposits), the penalty is zero dollars, but the late filing is still recorded on your account.

If you realize you are going to miss the deadline, file as soon as you can and include a brief note explaining the delay. The IRS may waive the penalty if you have a reasonable cause (for example, a death in the family or a natural disaster). Requesting a waiver does not may provide one, but it is worth including a short explanation with your return.

Alternatives to mailing Form 940

You can file Form 940 electronically through the IRS e-file system instead of mailing it. E-filing is faster, more secure, and you receive an electronic confirmation within 24 hours. Most tax software and payroll services offer e-file for Form 940 at no cost or for a small fee. E-filing also eliminates the risk of the form being lost in the mail.

If you use a payroll service or tax preparer, they typically file Form 940 electronically on your behalf. You do not need to mail anything yourself in that case. Confirm with them that they have filed before the deadline.

Frequently Asked Questions

Do I need to include a payment coupon if I'm not sending money?

No. Payment coupons are only for returns with a check attached. If you owe no tax or already paid through deposits, do not include a coupon. Including an empty one can delay processing.

What if I mail Form 940 to the wrong state address?

The IRS will likely forward it to the correct processing center, but this adds time. Your return may not be processed for several weeks longer than normal. Always double-check the address in the current year's Form 940 instructions before mailing.

Can I mail Form 940 and Form 941 to the same address?

No. Form 941 (quarterly payroll tax return) and Form 940 (annual unemployment return) go to different IRS addresses. Use the address listed in each form's instructions. Sending them to the wrong address delays processing.

Is mailing Form 940 without payment considered late if it arrives after January 31?

No, as long as it is postmarked by January 31. The IRS dates returns by postmark, not arrival date. Use First-Class Mail or Priority Mail and keep your receipt to prove the postmark date.

What should I do if I need to file an amended Form 940?

File Form 940-X (Amended Employer's Annual Federal Unemployment Tax Return) using the same state address as the original Form 940. Write "Amended" clearly on the envelope and include a cover letter explaining what changed. Mail it as soon as you discover the error.