Send Form 940 to the IRS address for your state, even if you owe no tax

Form 940 (Employer's Annual Federal Unemployment Tax Return) goes to a specific IRS address based on where your business is located, regardless of whether you are enclosing a payment. The IRS processes paper 940s at regional service centers, not a single national address. Using the wrong address delays processing and can trigger notices about missing returns.

You do not need to include a payment with Form 940 if you owe no federal unemployment tax (FUTA). The form itself is required by law if you paid wages to employees during the year, but the payment is separate. If you do owe tax, you should have already paid it through the Electronic Federal Tax Payment System (EFTPS) or a third-party payment processor during the year, not with the form itself.

Key Takeaways

  • Form 940 mails to an IRS service center address that depends on your state; the IRS website lists the correct address for each state in the 940 instructions.
  • You must file Form 940 by January 31 of the following year if you paid any employee wages, even if you owe zero tax.
  • Federal unemployment tax (FUTA) is paid separately through EFTPS or an authorized payment processor during the year, not enclosed with the form.
  • Paper forms take 4 to 6 weeks to process; e-filing through tax software or a tax professional is faster and reduces address errors.

Finding the correct mailing address for your state

The IRS publishes the mailing address for Form 940 in the instructions that come with the form itself, updated each year. The address changes based on your state and whether you are including a payment. Since you are not paying, look for the line that says "If you are NOT enclosing a payment" and use that address.

You can also find the address on the IRS website under "Where to File" for Form 940, or call the IRS at 1-800-829-1040 and confirm your state's service center address before mailing. Writing the wrong address on the envelope means your return may sit in a mail facility for weeks before being rerouted, or it may be lost entirely.

Why paper filing takes longer than e-filing

Mailing a paper Form 940 means the IRS receives it, opens it, scans it, and enters the data into their system—a process that takes 4 to 6 weeks. During that time, you have no confirmation that they received it. If there is an error on the form, you will not hear about it until weeks after filing, leaving little time to correct it before penalties apply.

E-filing through tax software (such as IRS Free File if you may have access to, or commercial software) or through a tax professional sends the form electronically and generates an acceptance notice within 24 hours. The IRS also processes e-filed returns faster, so if you need a transcript or proof of filing, it is available sooner. For a business that files 940 every year, e-filing eliminates the address-lookup step and the risk of mail delays.

What happens if you mail Form 940 late

Form 940 is due by January 31 of the year following the tax year. If you miss that date, the IRS assesses a failure-to-file penalty of 5% of the unpaid tax per month, up to 25%, even if you owe no tax. If you owe tax and do not pay by the due date, a separate failure-to-pay penalty of 0.5% per month also applies.

If you realize you are going to miss the deadline, file as soon as you can. The penalty is calculated from the due date, not the filing date, so filing one day late costs the same as filing one month late. If you have a legitimate reason for the delay (such as a death in the family or a serious illness), you can request penalty relief by filing Form 843 (Claim for Refund and Request for Abatement) after you file the return.

When to use EFTPS for FUTA payments instead

If you do owe federal unemployment tax, you must pay it separately from filing the form. The IRS requires employers to pay FUTA through EFTPS, an online payment system, or through an authorized third-party payment processor (such as the payment processors offered by tax software companies). You cannot pay FUTA by mailing a check with Form 940.

FUTA payments are due quarterly if your tax exceeds $500 in a quarter, or annually by January 31 if your total tax for the year is $500 or less. You must enroll in EFTPS at eftps.gov before you can make a payment; enrollment takes 1 to 2 business days. If you use a payroll service or tax software, they often offer a payment option that handles EFTPS on your behalf.

Correcting Form 940 after you have mailed it

If you discover an error on Form 940 after mailing it, do not mail a second copy. Wait for the IRS to process the original form and contact you if there is a problem. If you want to correct the return before the IRS processes it, you can call the IRS at 1-800-829-1040 and ask whether they have received it yet; if they have not, you can request that they discard it and file an amended return.

If the IRS has already processed the form and you need to make a correction, file Form 940-X (Adjusted Employer's Annual Federal Unemployment Tax Return) with the corrected information. Form 940-X also mails to your state's service center address. You have three years from the original due date to file an amended return and claim a refund if you overpaid.

Using a tax professional or payroll service to file

A tax professional or payroll service can file Form 940 electronically on your behalf, which eliminates the need to find the mailing address and mail the form yourself. They also track your FUTA liability throughout the year and remind you when quarterly or annual payments are due. The cost is usually $100 to $300 per year, depending on the service and the complexity of your payroll.

If you use a payroll service (such as ADP, Gusto, or Paychex), they often file Form 940 automatically as part of their service and handle FUTA payments through their payment processor. You receive a copy of the filed return for your records. This approach reduces errors and ensures you never miss a deadline.

Frequently Asked Questions

Can I file Form 940 online instead of mailing it?

Yes. You can e-file through IRS Free File if your business income is below the threshold, through commercial tax software, or through a tax professional. E-filing is faster and generates an acceptance notice within 24 hours. You do not need to mail anything if you e-file.

What if I do not know my state's mailing address?

Check the Form 940 instructions (available on irs.gov), which list the address for each state. You can also call the IRS at 1-800-829-1040 and provide your state; they will give you the correct address. Do not guess or use a general IRS address, as this delays processing.

Do I need to mail Form 940 if I had no employees?

No. Form 940 is required only if you paid wages to employees during the year. If you were self-employed and had no employees, you do not file Form 940. You may file Schedule SE (Self-Employment Tax) with your personal tax return instead.

What if my Form 940 gets lost in the mail?

The IRS will eventually contact you if they do not receive it, usually by sending a notice of failure to file. If you suspect it was lost, call the IRS at 1-800-829-1040 and ask whether they have a record of receiving it. If they do not, file an amended return immediately and keep a copy for your records. Consider e-filing future returns to avoid this risk.

Can I include a payment with Form 940 if I owe tax?

No. FUTA payments must be made separately through EFTPS or an authorized payment processor, not by mailing a check with the form. If you mail a check with Form 940, the IRS will return it and you will still owe the tax plus penalties for late payment.