Mail Form 940 to the IRS service center for your state

The address where you mail Form 940 depends on which state your business is located in, not where you live or where your employees work. The IRS publishes a list of service centers by state in the Form 940 instructions, updated annually. You will find the correct mailing address in the current year's instructions on the IRS website, or you can call the IRS at 800-829-4933 to confirm the address for your state before you mail.

When you mail Form 940 without a payment, you are still sending the form itself—you are just not enclosing a check or money order. The form still needs to reach the IRS service center so they can record your filing and process any refund you may be owed. Using the wrong address will delay processing and may result in a late-filing penalty even if you mailed on time.

Key Takeaways

  • Form 940 mails to the IRS service center for your state, which you can find in the current year's Form 940 instructions or by calling 800-829-4933.
  • The mailing address changes by state and is updated each year, so check the current instructions rather than using an old address.
  • You mail the form itself even when there is no payment due; the IRS still needs to receive and record your filing.
  • If you owe a refund, mailing the form without payment does not delay the refund—the IRS will process it once they receive your return.
  • Use certified mail or delivery confirmation if you want proof the IRS received your form, since the postmark date is what counts for timeliness.

Why you might mail Form 940 without payment

You mail Form 940 without payment when your total unemployment tax liability for the year is zero, when you have already paid all your quarterly estimated taxes and owe nothing additional, or when you are owed a refund. In any of these cases, you still file the form on time—you straightforward do not enclose a check.

The IRS needs to receive Form 940 whether or not money is moving. Filing shows that you have calculated your unemployment tax obligation, reported your wages and employees, and either paid in full or determined that no payment is due. Not filing, even when you owe nothing, can result in a failure-to-file penalty.

How to address the envelope correctly

Write the mailing address exactly as it appears in the Form 940 instructions for your state. Do not abbreviate the state name or the street address. The IRS service centers use optical scanning to sort mail, and variations in formatting can cause your envelope to be misrouted or delayed.

Include your business name and address in the upper left corner of the envelope. On the form itself, make sure your employer identification number (EIN) is clearly printed in the space provided. If you are mailing multiple forms or documents, include only Form 940 in the envelope—do not bundle it with other tax forms or correspondence unless the instructions specifically tell you to do so.

Mailing important date and postmark dates

Form 940 is due by January 31 of the year following the tax year it covers. If January 31 falls on a weekend or holiday, the important date moves to the next business day. The postmark date on your envelope is what the IRS uses to determine whether you filed on time, not the date they receive it. Mail your form early enough that it will be postmarked by the important date, which usually means mailing at least three to five business days before.

If you file after the important date, you will owe a failure-to-file penalty even if you mailed without payment. The penalty is usually 5 percent of the unpaid tax for each month or part of a month the return is late, up to 25 percent. If you realize you will miss the important date, you can file electronically through the IRS e-Services system or through a tax professional, which may reach the IRS faster than mail.

Using certified mail or delivery confirmation

The IRS does not require certified mail, but sending Form 940 with delivery confirmation gives you proof that the service center received it. This is useful if there is ever a question about whether you filed on time. You can use USPS Certified Mail with Return Receipt, which costs a few dollars more than regular mail but provides a signature confirmation and a receipt you keep.

Keep the delivery confirmation receipt and a copy of Form 940 in your business records for at least three years. If the IRS ever questions whether you filed, you can show them the proof of delivery. Do not rely on email or fax unless the IRS has specifically instructed you to use those methods for your situation.

Electronic filing as an alternative to mailing

If you want to avoid mailing altogether, you can file Form 940 electronically through IRS e-Services if you have an ITIN or EIN and a PIN. Electronic filing is processed faster than mail, and you receive when ready confirmation that the IRS received your return. Many tax professionals and payroll services also file Form 940 electronically on behalf of their clients.

Electronic filing is free through the IRS Free File program if your business income is below a certain threshold, or you can pay a tax professional to file for you. The important date is the same whether you file by mail or electronically, but electronic filing removes the risk of mail delay or misrouting.

What happens after you mail Form 940

Once the IRS receives your Form 940, they will process it and send you a confirmation notice. If you are owed a refund, the IRS will mail it to you, usually within four to six weeks of receiving your return. If there are errors or questions on your form, the IRS will contact you by mail at the address on your return.

Do not expect when ready acknowledgment that the IRS received your form. The IRS processes millions of returns and does not send receipts for mailed forms. If you need to know whether they received it, use certified mail with return receipt, or call the IRS at 800-829-4933 after four weeks to ask about the status of your return.

Frequently Asked Questions

Can I mail Form 940 to a different address if I am filing late?

No. The mailing address is the same regardless of when you file. Use the service center address for your state in the current year's instructions. Filing late does not change where the form goes, but it will result in a penalty.

What if I mail Form 940 and then realize I made a mistake?

If you have not yet mailed, open the envelope and correct the form before sending. If you have already mailed it, wait for the IRS to contact you about the error, or file an amended Form 940-X. Do not mail a second copy of the form unless the IRS asks you to.

Do I need to include a cover letter when I mail Form 940?

No cover letter is required. Mail only Form 940 and any schedules that go with it. If you have a specific question for the IRS, call them instead of including a letter in the envelope, since letters can delay processing.

What if the IRS address in my old Form 940 instructions is different from the current one?

Use the address in the current year's instructions. The IRS updates service center addresses periodically, and mailing to an old address can cause delays. Check the IRS website or call 800-829-4933 to confirm the correct address before you mail.