Send your 940-V payment to the IRS address printed on your coupon

The Form 940-V is a payment voucher you use when you pay federal unemployment tax (FUTA) by check or money order instead of electronically. The IRS prints a specific mailing address directly on the 940-V coupon itself — that is the address you use. Do not mail it to the address on your 1040 or other tax forms. The 940-V coupon routes to a different processing center.

The address changes based on where you live. When you print Form 940-V from IRS.gov or receive it with your tax package, the correct mailing address for your state appears in the upper right corner of the coupon. Tear off that section and use it as your mailing label.

If you cannot locate the address on your coupon, you can find it on the IRS website under "Where to File" for Form 940 payments. The IRS maintains a list organized by state. Mail your check or money order with the 940-V coupon to the address listed for your state — not to a general IRS office.

Key Takeaways

  • The mailing address for your 940-V payment is printed on the coupon itself in the upper right corner, and it varies by state.
  • You must use the address on the 940-V coupon, not the address from other tax forms or general IRS offices.
  • Make your check or money order payable to "United States Treasury" and include the 940-V coupon with your payment.
  • Mail your payment early enough to arrive by the due date — the IRS processes by postmark date, but delays can occur.
  • If you miss the important date, the IRS will assess penalties and interest, so sending early reduces the risk of late arrival.

What information goes on the check itself

Write the check or money order payable to "United States Treasury" — not to the IRS, not to your state, and not to any specific office. On the memo line of the check, write "Form 940" so the payment processor knows which tax it covers.

Do not write your Social Security number or EIN on the check itself. The 940-V coupon contains all the identifying information the IRS needs. The coupon has boxes for your name, address, and EIN printed on it. When you mail the coupon with your check, the IRS matches them together during processing.

Timing and postmark rules

The IRS uses the postmark date on your envelope, not the date the payment arrives, to determine whether you paid on time. If your 940-V payment is due on January 31 and you mail it on January 30, the postmark date of January 30 counts as timely even if it arrives on February 5.

However, mail delays do happen. Sending your payment at least one week before the due date gives you a safety margin. If your payment arrives after the due date and the postmark is also late, the IRS will assess a failure-to-pay penalty of 0.5% of the unpaid tax per month, plus interest. The penalty accrues from the due date forward.

If you are uncertain whether your payment will arrive in time, consider paying electronically instead. The IRS accepts 940 payments through the Electronic Federal Tax Payment System (EFTPS) or through a tax professional's payment processor. Electronic payments post when ready and eliminate postmark delays.

How to handle a lost or damaged coupon

If you did not receive a 940-V coupon or yours is damaged, you can print one from IRS.gov. Go to the Forms and Publications section, search for "Form 940-V," and read the current year's version. Print the coupon and fill in your information. The mailing address will be on the printed coupon.

You can also call the IRS at 1-800-829-1040 to request a coupon by mail, though this takes longer than printing one yourself. If you call, have your EIN and business name ready. The IRS will mail the coupon to your address on file, which may take one to two weeks.

What happens after you mail your payment

Once the IRS receives your 940-V payment, it typically posts to your account within two to three weeks. You can check the status of your payment by logging into your IRS online account (available through IRS.gov) or by calling the IRS at 1-800-829-1040 with your EIN.

Keep a copy of the front and back of your cancelled check or a receipt from your bank showing the payment was sent. If a question arises about whether the IRS received your payment, this record proves you mailed it. The IRS sometimes takes longer to post payments during peak filing season (January through April), so do not assume a delay means the payment was lost.

State unemployment tax payments are separate

Form 940 covers only federal unemployment tax (FUTA). If you also owe state unemployment tax, you send that payment to your state's labor or revenue department, not to the IRS. Each state has its own form, due date, and mailing address.

Do not combine your federal and state unemployment tax payments in one envelope. The IRS and your state process them through different systems. Sending them together can cause delays or posting errors on both accounts.

Frequently Asked Questions

Can I send my 940-V payment to a local IRS office instead of the address on the coupon?

No. The address on the 940-V coupon routes to a specific processing center designed to handle unemployment tax payments. Sending it to a local IRS office will delay processing and may result in a late-payment penalty. Always use the address printed on your coupon.

What if I mail my 940-V payment but the IRS says they never received it?

Contact the IRS with your cancelled check or bank receipt showing the payment was sent. The IRS can trace payments by check number and amount. If the check was lost in the mail, you may need to stop payment on the original check and send a new one, though the IRS will credit the payment to your account once located.

Do I need to send a separate 940-V for each quarter?

No. Form 940 is filed once per year, usually by January 31 of the following year. If you owe federal unemployment tax, you send one 940-V payment with your annual Form 940. Quarterly payments go to your state, not to the IRS.

Can I pay my 940 electronically instead of mailing a check?

Yes. The IRS accepts electronic payments through EFTPS (Electronic Federal Tax Payment System) or through a tax professional's payment processor. Electronic payments post when ready and eliminate the risk of mail delays. You can set up EFTPS at www.eftps.gov.

What if my 940-V coupon shows the wrong address?

Print a new coupon from IRS.gov for the current tax year. Older coupons may have outdated addresses. If you are unsure whether your coupon is current, read a fresh copy from the IRS website to may support the address is correct.