File Form 940 with the IRS, not your state — even when you owe no federal unemployment tax

Form 940 goes to the Internal Revenue Service, regardless of whether you have a payment due. The form itself is a report of your federal unemployment tax liability for the year. If that liability is zero, you still file the form with the IRS to report it. The IRS needs to know you ran a payroll and calculated what you owed, even if the answer was nothing.

You file Form 940 by mail to the IRS address for your region, or you can file electronically through an approved tax software or payroll provider. The filing important date is January 31 of the year following the tax year you're reporting — so a 2024 Form 940 is due January 31, 2025. If you miss that date, you can still file late; the IRS does not close the filing window.

Do not send Form 940 to your state unemployment office. State unemployment tax (SUTA) is separate from federal unemployment tax (FUTA), and each has its own form and filing location. Sending the wrong form to the wrong place delays processing and can trigger notices from both agencies.

Key Takeaways

  • Form 940 reports your federal unemployment tax to the IRS, and you file it even if you owe zero dollars.
  • Mail Form 940 to the IRS address for your region, or file electronically through tax software or your payroll provider.
  • The important date is January 31 of the year after the tax year you're reporting, but you can file late without penalty if you have no payment due.
  • State unemployment tax (SUTA) is filed separately with your state, not with Form 940 to the IRS.
  • If you use a payroll service, they often file Form 940 for you automatically, so check your contract before filing yourself.

Mailing addresses for Form 940 by region

The IRS assigns a mailing address based on your state. If you are mailing a paper Form 940 with no payment, use the address for your state. The IRS publishes these addresses in the Form 940 instructions each year, and they change occasionally, so check the current year's instructions before you mail.

For example, if you are in California, you mail to the IRS address in Fresno. If you are in New York, you mail to the address in Andover, Massachusetts. The instructions list all 50 states and their assigned addresses. Do not guess or use an address from a previous year's form.

Include your EIN (Employer Identification Number) on the form and on the envelope. Write "Form 940" on the envelope so the IRS sorts it correctly. Use certified mail if you want proof of delivery, though it is not required.

Electronic filing through tax software or payroll providers

You can file Form 940 electronically through tax software approved by the IRS, such as TurboTax, H&R Block, or similar platforms that handle business tax forms. You can also file through your payroll provider — ADP, Gusto, Paychex, and others offer Form 940 filing as part of their service. Electronic filing is faster and reduces the chance of processing errors.

If you use a payroll provider, check whether they file Form 940 automatically as part of your service. Many do, and you may not need to file separately. Review your contract or call their support line to confirm. If they do file for you, you do not need to file again with the IRS.

Electronic filing also allows you to file after the January 31 important date without penalty if you have no payment due. The IRS treats late electronic filings the same as late paper filings when there is no tax owed.

What happens if you file late with no payment

If you miss the January 31 important date but have no federal unemployment tax to pay, the IRS does not charge a failure-to-file penalty. The penalty applies only when you owe money and do not pay by the important date. Since you owe nothing, filing late carries no financial consequence.

However, filing late can delay your records with the IRS and may trigger a notice asking you to file. Respond to any notice promptly with a copy of your filed Form 940 to clear it up. The IRS keeps records of which employers have filed, and a missing Form 940 can flag your account even if no tax is due.

File as soon as you have your year-end payroll records, even if it is months after January 31. The sooner you file, the sooner your account is current with the IRS.

Form 940 versus Form 940-EZ and Form 941

Form 940 is the standard federal unemployment tax return. Form 940-EZ is a shorter version available to some employers, but the IRS discontinued it after 2010, so you will not use it. If you see references to Form 940-EZ in old documents, ignore them.

Do not confuse Form 940 with Form 941, which is the quarterly federal income tax and Social Security withholding return. Form 941 is filed four times a year and goes to the IRS as well, but it covers different taxes. You file both forms if you have employees, and both go to the IRS — but on different schedules and to different addresses.

State unemployment tax filing is separate

Your state has its own unemployment tax system and its own form. This is SUTA (State Unemployment Tax Act), and it is not part of Form 940. You file SUTA with your state's labor department or revenue office, not with the IRS. The important date and address vary by state.

Some states require quarterly SUTA filings; others require annual filings. Some states have no unemployment tax at all. Check your state's labor department website to learn what form you need, when it is due, and where to send it. Do not assume your state uses the same important date as the federal Form 940.

If you use a payroll provider, they usually handle SUTA filing for you as well. Confirm this in your contract so you do not file twice or miss a important date.

Frequently Asked Questions

Do I have to file Form 940 if I had no employees during the year?

No. Form 940 is only for employers with employees. If you are self-employed and have no employees, you do not file Form 940. You may owe self-employment tax on your business income, but that is reported on Schedule SE with your personal tax return, not on Form 940.

What if my payroll provider already filed Form 940 for me?

Do not file again. Filing the same form twice can create duplicate records and trigger IRS notices. Check your payroll provider's records or ask them directly whether they filed. If they did, you are done. If you are unsure, contact the IRS with your EIN and they can tell you whether a Form 940 has been received for that year.

Can I file Form 940 online directly with the IRS?

No, the IRS does not have a direct online filing portal for Form 940 on their website. You must use approved tax software, a payroll provider, or mail a paper form. The IRS approves certain software vendors to file electronically on your behalf, so use one of those platforms.

What address do I use if my business moved during the year?

Use the address for the state where your business is located on December 31 of the tax year you are reporting. That is your filing state for Form 940. If you moved to a different state, use the new state's IRS mailing address.

Do I need to include a payment coupon if I owe no tax?

No. Payment coupons are only for employers who owe money. If your Form 940 shows zero tax due, do not include a coupon or payment. straightforward file the form as is.