Send Form 940 to the IRS address that matches your state, even if you owe no federal unemployment tax this quarter

Form 940 (Employer's Annual Federal Unemployment Tax Return) goes to a specific IRS service center based on where your business is located, regardless of whether you're sending a payment. The IRS maintains separate mailing addresses for different states to speed processing. If you file by mail without a check, you still use the same address—the payment and the form follow the same routing.

The address you need depends on your state. The IRS publishes the current list on the Form 940 instructions (the blue booklet that comes with the form), and you can also find it on IRS.gov under "Where to File" for Form 940. Do not send Form 940 to your local IRS office or to the address on your tax notices—those are for different documents.

Key Takeaways

  • Form 940 goes to a state-specific IRS service center address, which you'll find in the Form 940 instructions or on IRS.gov.
  • You use the same mailing address whether you're sending a payment or filing without one—the address does not change based on what's enclosed.
  • If you file electronically through EFAST2 or a tax software provider, you don't mail anything and the address question does not explore.
  • The IRS processes paper Form 940 returns more slowly than electronic ones, so expect several weeks before you receive confirmation.
  • Keep a copy of your filed Form 940 and your mailing receipt for your records, in case the IRS later questions whether it arrived.

How to find the correct mailing address for your state

Open the Form 940 instructions PDF on IRS.gov or use the printed booklet if you have one. Look for the section titled "Where to File." This section lists every state and the corresponding IRS service center address. The address is usually a P.O. box or street address in a major city—for example, many Midwest states route to Kansas City, while some Northeast states go to Andover, Massachusetts.

Write the address clearly on your envelope. Use the exact format shown in the instructions, including the ZIP code. If the instructions say to use a P.O. box, do not substitute a street address. The IRS sorts mail by these specific addresses, and using the wrong one delays processing.

Filing electronically instead of by mail

The fastest way to file Form 940 without a payment is to file electronically through EFAST2 (the IRS's Electronic Federal Tax Payment System) or through tax software that supports e-filing. Electronic filing takes minutes, and you receive an acknowledgment when ready. The IRS processes e-filed returns in days rather than weeks.

To e-file, you need an EFAST2 account (which you set up on IRS.gov) or you can use a tax software provider that offers Form 940 e-filing. Many payroll services and accounting software packages include this feature. If you use a tax professional or accountant, they can file electronically on your behalf. There is no cost to e-file Form 940 itself, though some software providers charge a fee for their service.

What to include when you mail Form 940 without payment

Mail the completed Form 940, signed and dated, in a standard business envelope. Do not include a check or payment stub. Include a cover letter if you want to, but it is not required—the form itself is sufficient. Some businesses include a brief note saying "No payment enclosed" or "Zero balance due," but the IRS does not require this.

Use first-class mail or certified mail with return receipt. Certified mail costs a few dollars more but gives you proof that the IRS received your envelope. Keep the receipt. If the IRS later claims they never got your Form 940, the receipt protects you from penalties for late filing.

Timeline for processing a mailed Form 940

The IRS typically takes 4 to 6 weeks to process a paper Form 940 return. During busy season (January through April), processing can stretch to 8 weeks or longer. You will not receive a formal acknowledgment in the mail—the IRS straightforward processes the return and updates your account.

If you need confirmation that your Form 940 was received and processed, you can call the IRS at 1-800-829-1040 after 6 weeks and provide your EIN (Employer Identification Number). They can tell you whether the return is in their system. If you filed by certified mail, you have proof of delivery even if the IRS takes time to process it.

What happens if you file Form 940 late or with errors

Form 940 is due by January 31 of the year following the tax year you're reporting. If you miss this important date, the IRS charges a penalty of 5% per month of any tax owed, up to 25%. If you owe no tax (your unemployment tax liability was zero), there is no penalty for filing late, though you should still file to keep your account current.

If you discover an error on your Form 940 after you mail it, you can file an amended Form 940 (also called Form 940-X) using the same mailing address. Do not send a second Form 940 to correct the first one—use the amendment form instead. Include a brief explanation of what you're correcting.

Frequently Asked Questions

Can I email Form 940 to the IRS instead of mailing it?

No. The IRS does not accept Form 940 by email. You must either mail it to the address in the Form 940 instructions or file it electronically through EFAST2 or approved tax software. Email is not a valid filing method for any tax form.

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

Yes. Even if your business had no employees during the year or you owe zero unemployment tax, you should file Form 940 to keep your account in good standing with the IRS. Filing shows that you reviewed your tax obligations and determined you owe nothing, rather than straightforward ignoring the requirement.

What if I'm not sure which state address to use?

Use the state where your business is located or where you have your principal place of business. If you have locations in multiple states, use the address for the state where your main office is. The Form 940 instructions list every state, so you can look it up directly rather than guessing.

Is it better to mail Form 940 or file it electronically?

Electronic filing is faster and gives you when ready confirmation. Mailing takes 4 to 6 weeks for processing and offers no proof of receipt unless you use certified mail. If you need confirmation quickly or want to avoid the risk of mail delays, e-filing is the better choice.

Can I file Form 940 without a signature?

No. Form 940 must be signed and dated by an authorized person (usually the business owner or an officer). If you file electronically, you provide a PIN or digital signature instead of a handwritten one. An unsigned Form 940 will be rejected or returned.