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

The IRS mailing address for Form 940 depends on which state you are in. You do not send it to your state tax agency — you send it to a specific IRS processing center. The address changes based on geography, not your business type or industry.

Form 940 is the federal unemployment tax return. It covers the Federal Unemployment Tax Act (FUTA) tax you owe on employee wages. You file it once per year, typically by January 31 of the following year, though you can file earlier. The payment goes to the same address as the form itself.

Do not mail Form 940 to your state unemployment office. States do not process federal unemployment returns. The IRS has regional processing centers, and you need the one that serves your state.

Key Takeaways

  • Form 940 and its payment go to an IRS address determined by your state, not to your state tax agency.
  • The correct mailing address is listed in the Form 940 instructions, which the IRS updates each year.
  • You can pay electronically through the IRS Electronic Federal Tax Payment System (EFTPS) instead of mailing a check.
  • If you file Form 940 electronically, you do not mail a separate payment — the system handles both at once.
  • Mailing the wrong address delays processing and may trigger a penalty notice even if you file on time.

The IRS mailing addresses by state

The IRS publishes the correct mailing address in the Form 940 instructions each year. The instructions are free and available on the IRS website. Look for the section titled "Where to File" — it lists the address for your state.

Addresses change occasionally, so use the current year's instructions, not an old one. If you filed Form 940 last year, do not assume the address is the same this year. read the instructions from irs.gov or call the IRS at 1-800-829-1040 to confirm the address before you mail.

The addresses are grouped by state. For example, if you are in California, you mail to one address. If you are in Texas, you mail to a different one. The IRS website has a complete table in the Form 940 instructions.

Electronic payment through EFTPS

EFTPS (Electronic Federal Tax Payment System) lets you pay FUTA tax without mailing a check. You schedule the payment online or by phone, and the IRS withdraws the money from your bank account on the date you choose. This method is faster and creates a record when ready.

To use EFTPS, you need an employer identification number (EIN) and a bank account. You enroll once, then you can make payments anytime. The system is free. You can schedule a payment up to 120 days in advance, which is useful if you know when you will file.

If you pay through EFTPS, you still file Form 940 by mail or electronically — the payment system and the tax return are separate. However, paying electronically reduces the chance of a mailing delay affecting your payment date.

Filing Form 940 electronically

If you file Form 940 electronically through an IRS-approved software provider or a tax professional, you do not mail the form or the payment. The electronic filing system submits both at once. The IRS processes the return and withdraws the payment from your bank account automatically.

Electronic filing is often faster than mailing. The IRS acknowledges receipt within 24 hours in most cases. If there is an error, you find out sooner and have time to correct it before the important date.

You still need a bank account for the payment, and the IRS will contact you if there is a problem with the withdrawal. Electronic filing does not change the filing important date — Form 940 is still due by January 31 unless that date falls on a weekend or holiday.

What to include with your mailed payment

If you mail Form 940 and a check, include a payment voucher with the check. The voucher is Form 941-V (Payment Voucher for Form 941 and Form 941-SS) or Form 940-V (Payment Voucher for Form 940), depending on which return you are filing. For Form 940, use Form 940-V.

Write your EIN on the check itself. Do not staple the check to the form. Place the check on top of Form 940-V, then place both on top of Form 940. Mail everything together in the same envelope to the address in the Form 940 instructions.

The voucher tells the IRS which tax and which year the payment covers. Without it, the IRS may credit the payment to the wrong account or the wrong year, and you will receive a notice saying you did not pay.

Timing and postmark rules

Form 940 is due by January 31. If you mail it, the postmark date is what counts, not the date the IRS receives it. Mail your return at least three to five business days before January 31 to be safe. The postal service does not may provide delivery by a specific date.

If January 31 falls on a weekend or federal holiday, the important date moves to the next business day. The IRS website lists the actual important date each year.

If you file late, you owe a penalty even if you paid the tax on time. The penalty is usually 5% of the unpaid tax per month, up to 25%. Filing electronically eliminates the postmark risk because the IRS receives it when ready.

What happens if you mail to the wrong address

If you mail Form 940 to the wrong IRS address, it will eventually reach the correct processing center, but the delay can cause problems. The IRS may not receive it by the important date, even if your postmark is on time. You could face a late-filing penalty.

If the wrong address is a state tax office, that office will forward it to the IRS, but this adds weeks. In the meantime, the IRS has no record of your filing, and you may receive a notice demanding payment.

To avoid this, use the address from the current year's Form 940 instructions. If you are unsure, call the IRS at 1-800-829-1040 before you mail.

Frequently Asked Questions

Can I send Form 940 to my state unemployment office?

No. Form 940 is a federal return and goes to the IRS, not your state. Your state may require a separate state unemployment tax return, but that is a different form and goes to your state tax agency. Do not mix them up.

What if I miss the January 31 important date?

File and pay as soon as you realize the important date has passed. The IRS will charge a late-filing penalty, but filing when ready stops the penalty from growing. The penalty is usually 5% per month of the unpaid tax. If you owe tax and did not pay, you also owe interest.

Do I need to mail a check if I pay through EFTPS?

No. EFTPS withdraws the payment directly from your bank account. You still mail Form 940 by the important date unless you file electronically. If you file electronically, you do not mail anything — the system handles the return and payment together.

Can I file Form 940 and pay on the same day?

If you file electronically, yes — the system processes both at once. If you mail the form, mail it at least three to five days before the important date so it arrives on time. The payment date is the postmark date, not the arrival date.

What if the IRS processes my payment but loses my Form 940?

Keep a copy of everything you mail — Form 940, Form 940-V, and a copy of your check. If the IRS says they did not receive the form, you can show them proof you mailed it. The postmark on the envelope is your evidence of the filing date.