Mail Form 940 without payment to the IRS address for your state

When you file Form 940 without a payment, you send it to a different IRS address than the one you use when you include a check. The address depends on which state you live in — not where your employees work. The IRS maintains separate mailboxes for returns with payments and returns without payments to speed up processing.

You do not need to include a payment coupon or any payment stub when you mail a return without money. Just send the completed Form 940 and any required schedules in an envelope to the correct address for your state. The IRS will process it and contact you if they need more information.

Key Takeaways

  • Form 940 without payment goes to a state-specific IRS address that differs from the payment address.
  • The correct mailing address depends on your home state, not where you have employees.
  • Do not include a payment coupon, check, or any payment documentation with a no-payment return.
  • The IRS publishes the complete list of no-payment addresses in the Form 940 instructions each year.
  • Processing time is typically faster for no-payment returns because they go to a separate processing center.

How to find your state's no-payment mailing address

The Form 940 instructions booklet contains a table showing the mailing address for each state when you are not sending a payment. You can get the current instructions from the IRS website at irs.gov, or call the IRS at 1-800-829-4933 to request them by mail.

The addresses change occasionally, so use the instructions for the year you are filing — not an old copy. If you are filing for tax year 2023, use the 2023 Form 940 instructions. The table appears near the back of the booklet and is clearly labeled "Where to File" or "Mailing Addresses."

What to include when you mail without payment

Send only the completed Form 940 and any required schedules. For most employers, this means Form 940 and Schedule H (if you have household employees). Do not include a payment coupon, a check, a money order, or any cover letter explaining why you are not paying.

Make sure the form is signed and dated. If you are mailing on behalf of a business, the person who signs must be authorized to do so — usually the owner, officer, or a tax professional with power of attorney. Use regular mail or a tracked service like certified mail if you want proof of delivery.

When you might file without payment

You file Form 940 without payment when you owe no federal unemployment tax for the year. This happens when your total wages subject to FUTA (Federal Unemployment Tax Act) are below the threshold, or when you have already paid all your quarterly estimated taxes and no additional amount is due.

You may also file without payment if you are requesting a refund of overpaid taxes from a prior year. In that case, include Form 941-X or the appropriate amended return form along with Form 940, and the IRS will process both together.

Processing time for no-payment returns

The IRS typically processes Form 940 returns without payment faster than returns with payments, because they go to a separate processing center. You can expect acknowledgment within two to four weeks if you mail it. If you do not hear from the IRS within that time, the return was likely received and accepted.

Keep a copy of Form 940 and any schedules for your records. If the IRS needs to contact you about the return, they will use the phone number and address you provided on the form. Do not assume silence means approval — the IRS may contact you months later if they find an error.

Using e-file instead of mailing

You can also file Form 940 electronically through the IRS e-file system, which is faster and more reliable than mailing. E-filed returns are processed within two to three weeks, and you receive an electronic acknowledgment when the IRS receives your return. You do not need to mail anything when you e-file.

To e-file, you must use IRS-approved tax software or work with a tax professional who has an e-file account. The software guides you through the form and submits it directly to the IRS. If you owe no tax, e-file is the simplest option because there is no mailing address to look up and no waiting for postal delivery.

Common mistakes when mailing without payment

The most common error is mailing to the wrong address — either the payment address or an address from an old year's instructions. Double-check the address in the current year's Form 940 instructions before you seal the envelope. Sending to the wrong address delays processing by weeks.

Another mistake is including a payment coupon or cover letter. The IRS sorting machines read the envelope and route it based on whether payment is included. Adding extra documents can confuse the routing and slow processing. Keep the envelope contents straightforward: just the form and schedules.

Frequently Asked Questions

What if I mail Form 940 to the payment address by mistake?

The IRS will eventually reroute it to the correct processing center, but this adds two to four weeks to processing time. To avoid this, check the current year's instructions and use the no-payment address. If you realize the mistake after mailing, call the IRS at 1-800-829-4933 and give them the date you mailed it so they can flag your return.

Do I need to include a cover letter explaining why I owe no tax?

No. The IRS does not need an explanation. Send only the completed Form 940 and any required schedules. If the IRS has questions about why you owe no tax, they will contact you directly.

Can I mail Form 940 without payment and a separate payment for a different form at the same time?

No. If you are mailing any payment, send all forms that require payment to the payment address, and mail no-payment forms separately to their no-payment addresses. Mixing payments and no-payment forms in one envelope causes routing errors.

How do I know if my mailed Form 940 was received?

Use certified mail or a tracked service when you mail. The carrier will provide proof of delivery. You can also call the IRS at 1-800-829-4933 after two weeks and ask if they have received your return, though they may not have processed it yet.

Is e-filing Form 940 without payment free?

E-filing itself is free through IRS-approved software for most small employers. Some tax software charges a fee for Form 940, but many offer it at no cost. Ask your software provider or tax professional about their pricing before you file.