Mail your Form 940 and payment to the IRS address for your state

The address where you send Form 940 (Employer's Annual Federal Unemployment Tax Return) depends on which state you live in. The IRS publishes a specific mailing address for each state in the Form 940 instructions. You do not mail to a single national address — using the wrong state address can delay processing and create confusion about which employer account the payment belongs to.

The current addresses are listed in the Form 940 instructions PDF, updated each year. You can find this on IRS.gov by searching "Form 940 instructions" or by going directly to the Forms and Publications section. The instructions include a table titled "Where to File" that shows the mailing address for each state, along with whether that state has a separate unemployment tax return you must also file.

Include your payment with the form. Write your EIN (Employer Identification Number) on the check or money order, along with "Form 940" and the tax year. Do not send cash. Mail everything together in one envelope to the address listed for your state.

Key Takeaways

  • Form 940 mailing addresses are state-specific and listed in the official Form 940 instructions, not in a single national location.
  • The IRS publishes updated addresses each year because some addresses change, so use the current year's instructions, not an old one.
  • Write your EIN and "Form 940" on your check or money order so the payment reaches the correct employer account.
  • Mail the form and payment together in one envelope to avoid the payment being separated from your return.
  • Some states require you to file a separate state unemployment tax return in addition to Form 940, which the instructions will tell you.

How to find the correct mailing address for your state

Open the Form 940 instructions for the tax year you are filing. The instructions are a separate document from the form itself. On IRS.gov, go to the Forms and Publications section, search for "Form 940," and download the PDF labeled "Instructions for Form 940."

Scroll to the section titled "Where to File" or "Where to Mail." This section lists every state with its corresponding mailing address. The address includes a specific IRS processing center, not a local office. For example, some states mail to Ogden, Utah; others to Kansas City, Missouri. Using the address for your state ensures the form reaches the correct processing center.

If you cannot access the PDF, you can call the IRS at 1-800-829-1040 and ask for the mailing address for Form 940 in your state. Have your state name ready. The IRS representative will give you the current address over the phone.

What to include with your Form 940 payment

Mail the completed Form 940, a check or money order for the amount owed, and nothing else. Do not include other forms, correspondence, or documents unless the instructions specifically tell you to.

On the front of your check or money order, write three things: your EIN, the tax year (for example, "2024"), and "Form 940." This information tells the IRS which employer account and which tax period the payment belongs to. Without it, the payment may be posted to the wrong account or held in suspense while the IRS tries to match it to your return.

Use a check or money order only. Do not send cash, credit cards, or other payment methods by mail. If you prefer to pay electronically, the IRS offers EFTPS (Electronic Federal Tax Payment System) and other online payment options, though those are separate from mailing the form itself.

Timing and delivery confirmation

Mail your Form 940 and payment at least one week before the deadline to account for postal delivery time. The Form 940 deadline is January 31 of the year following the tax year (for example, January 31, 2025 for the 2024 tax year). If January 31 falls on a weekend or federal holiday, the deadline moves to the next business day.

The IRS does not confirm receipt of mailed returns by default. To verify that your Form 940 arrived, you can use USPS Certified Mail with Return Receipt when you mail the envelope. This costs a small fee but gives you a signed receipt showing the package was delivered to the address. Keep this receipt for your records.

If you do not receive a notice from the IRS within 4 to 6 weeks after mailing, you can contact the IRS at 1-800-829-1040 and provide your EIN and the date you mailed the form. The IRS can check whether the return was received and processed.

State unemployment tax returns and separate filings

Some states require you to file a separate state unemployment tax return in addition to Form 940. The Form 940 instructions tell you whether your state has this requirement. If it does, you must file both the federal Form 940 and the state return, usually by the same deadline or shortly after.

State returns are mailed to a different address than Form 940 — typically to your state's labor or revenue department, not to the IRS. The state instructions will provide the mailing address. Do not mail the state return to the IRS address, and do not mail Form 940 to the state address.

If you are unsure whether your state requires a separate filing, check the Form 940 instructions or contact your state's unemployment insurance office directly. Many states list this information on their websites under "Employer Unemployment Insurance" or "Employer Tax Filing."

What to do if you miss the deadline

If you miss the January 31 deadline, mail Form 940 and your payment as soon as possible. The IRS charges a failure-to-file penalty and a failure-to-pay penalty on late returns, but these penalties are smaller if you file and pay within a few days of the deadline than if you wait months.

Include a written explanation with your return if you have one, though this is not required. A brief note explaining the delay (for example, "mailed late due to illness") does not remove the penalty, but it may be helpful if you need to request penalty relief later.

Do not delay filing because you cannot pay the full amount owed. Filing on time, even without payment, reduces the failure-to-file penalty. You can arrange a payment plan with the IRS afterward if needed. Call 1-800-829-1040 to discuss payment options.

Frequently Asked Questions

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

No. You must use the state-specific address listed in the Form 940 instructions. Mailing to a local IRS office or a different address can delay processing and cause your payment to be misapplied. The state addresses route your return to the correct processing center for your employer account.

What if I mail Form 940 but forget to include the payment?

The IRS will process the return and send you a bill for the amount owed, plus penalties and interest for late payment. If you realize you forgot the payment before mailing, open the envelope and include the check. If you already mailed it, send the payment separately with a letter stating your EIN, the tax year, and "Form 940 payment" so the IRS can match it to your return.

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

If you had no employees during the tax year, you still must file Form 940, but you may be able to file it electronically instead of mailing it. Check the Form 940 instructions to see if you meet the criteria for e-filing. If you do mail it, use the same state address as any other employer.

How long does it take the IRS to process a mailed Form 940?

Processing typically takes 4 to 6 weeks after the IRS receives your return. If you use Certified Mail, you will know the delivery date. If not, assume an additional 5 to 7 business days for postal delivery before processing begins. The IRS will send you a notice if there are any issues with your return.

Can I mail Form 940 and my state unemployment return in the same envelope?

No. Mail Form 940 to the IRS address for your state and your state return to your state's labor or revenue department address. Mailing them together can cause one or both to be delayed or misrouted. Use two separate envelopes with the correct address for each.