Where to Mail Form 940 – IRS Mailing Address

Determining where to mail Form 940 is based on the employer’s address and whether a payment is included with the tax form or not. 

Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, is filed once per year by each applicable business. This tax, along with state unemployment tax systems, provide funds for paying unemployment compensation to workers who’ve lost their jobs. 

Can I Paper File Form 940?

Yes, Form 940 can be submitted via mail. The IRS always encourages electronic filing though. 

Where to Mail Form 940 by State

The address to mail Form 940 depends on the employer’s address and whether payment is included with the submission. 

If you’re in…	Mail return without payment to…	Mail return with payment to…
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0046	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000
Puerto Rico, U.S. Virgin Islands	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000
If the location of your legal residence, principal place of business, office, or agency is not listed …	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000
EXCEPTION for tax-exempt organizations, federal, state, and local governments, and Indian tribal governments, regardless of your location	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000

The US Postal Service (USPS) or a private delivery service (PDS) may be used to mail Form 940. However, it’s important to note that only USPS can deliver to PO Boxes. 

If you choose to use a PDS, you must visit IRS.gov/PDSstreetAddresses to ensure that you’re sending your form to the correct address. 

Deadline to File Form 940

The deadline to file Form 940 is typically January 31st. If the deadline falls on a weekend or holiday, then the deadline is typically the next business day. 

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