Mail your Form 940 to the IRS address that matches your state, even if you owe no payment
The IRS processes Form 940 (Employer's Annual Federal Unemployment Tax Return) through specific regional service centers based on where your business is located. You do not need a payment to file — the form itself goes to the same address whether you owe taxes or not. The difference is that without a check, you are straightforward reporting that your unemployment tax liability is zero or has been fully paid through deposits during the year.
The address you use depends on your state. The IRS publishes a state-by-state mailing list each year, and using the wrong address delays processing. Your Form 940 instructions include the correct address for your state, or you can find it on the IRS website under "Where to File" for Form 940.
Key Takeaways
- Form 940 goes to a regional IRS service center based on your business state, not to a general IRS office.
- You mail the form to the same address whether you are sending a payment or not — the address does not change based on what you owe.
- The correct mailing address for your state appears in the Form 940 instructions and on the IRS website.
- The IRS processes paper forms more slowly than e-filed returns, so if you file by mail, expect processing to take several weeks longer.
- If you have no payment to send, include only the completed Form 940 and any required schedules — do not send a blank check or a zero-dollar payment.
How the IRS routes Form 940 by state
The IRS divides the country into service centers, and each one handles returns from specific states. For example, returns from businesses in California, Hawaii, and several other western states go to one center, while returns from New York, New Jersey, and Connecticut go to another. This routing system has nothing to do with whether you are sending money — it is purely about where the IRS processes the paperwork.
When you open the Form 940 instructions PDF, the first few pages include a table labeled "Where to File" that lists every state and its corresponding mailing address. The address includes a specific street, city, and ZIP code. Using any other IRS address — even if it is a real IRS office in your state — will send your form to the wrong place and delay processing by weeks.
The addresses change occasionally, so do not use an address from a prior year's return. read the current year's Form 940 instructions before you mail anything.
What to include when mailing without a payment
Your mailing envelope should contain the completed Form 940 and any required schedules. If you had employees in multiple states, you will also need Schedule R (Allocation Schedule for Aggregate Form 940). Do not include a check, money order, or payment voucher if you owe nothing. The IRS does not process blank or zero-dollar payments, and sending one creates confusion in their system.
Include a cover letter only if you want to explain something specific — for example, if you are filing late or if you had no employees during the year. A straightforward note is fine, but it is not required. The form itself tells the IRS everything they need to know about your tax situation.
Use regular mail, not certified or registered mail. The IRS does not track incoming mail by delivery method, and certified mail only adds cost and complexity. Keep a copy of everything you send for your own records.
Why paper filing takes longer than e-filing
When you mail Form 940, the IRS receives it, opens it, scans it, and enters the data into their system. This process takes weeks. If you file electronically through an authorized e-file provider, the form reaches the IRS when ready and processing begins when ready. Electronic filing also produces an acknowledgment number within 24 hours, so you know the IRS received it.
If you mail the form, you will not know for certain that the IRS received it until you see it reflected in your account or receive a notice. This uncertainty is why many employers choose e-filing even when they have no payment to send. The cost is usually under $50, and the speed and confirmation are worth it.
If you do mail the form, allow at least four to six weeks before following up. The IRS processes paper returns in batches, and your form may sit in a queue before anyone opens it.
What happens after the IRS receives your Form 940
Once the IRS processes your Form 940, they update your business tax account to show that you filed. If you owe no tax, the account straightforward reflects that your liability was zero or fully paid. You will not receive a bill or a notice unless there is a problem — such as a discrepancy between what you reported and what your Form 941 quarterly returns showed.
If the IRS finds an error, they will send you a notice by mail. This is another reason to keep a copy of what you sent: you can compare it to the notice and respond if needed. If everything matches, you will hear nothing, which means you are done for the year.
The IRS keeps your return on file for at least three years. If you are ever audited, they will pull this return and compare it to your payroll records and quarterly filings.
Mailing address table by region
| States | Service Center City | When to Use This Address |
|---|---|---|
| AL, GA, SC | Atlanta | Your business is located in Alabama, Georgia, or South Carolina |
| AK, AZ, CA, HI, ID, NV, OR, WA | Fresno | Your business is located in a western state |
| CT, DE, ME, MA, NH, NJ, NY, RI, VT | Andover | Your business is located in the Northeast |
| IL, IN, IA, MI, MN, MO, OH, WI | Kansas City | Your business is located in the Midwest |
| AR, LA, MS, TX | Austin | Your business is located in the South or Southwest |
This table shows the general regional breakdown, but the exact address for your state appears in the Form 940 instructions. Do not mail to a city based on this table alone — use the specific street address from the current year's instructions.
Frequently Asked Questions
Can I mail Form 940 to my local IRS office instead of the service center?
No. The IRS requires Form 940 to go to the regional service center for your state, not to a local office. Mailing to a local office will delay processing because the form will have to be rerouted. Always use the address in the Form 940 instructions.
What if I mail the form but later realize I made a mistake?
If you discover an error after mailing, you can file an amended Form 940-X (Adjusted Employer's Annual Federal Unemployment Tax Return). You do not need to wait for the IRS to process the original return first. Mail the amended form to the same service center address.
Do I need to send anything else with Form 940 if I have no payment?
Only the completed Form 940 and any required schedules (such as Schedule R if you had employees in multiple states). Do not include a cover letter unless you have something specific to explain. Do not send a check or payment voucher.
How do I know if the IRS received my mailed Form 940?
The IRS does not send a receipt for paper returns. You will know it was received when you log into your IRS business account and see the return reflected there, or when you receive a notice if there is a problem. This typically takes four to eight weeks. If you need confirmation sooner, consider e-filing instead.
Is there a important date for mailing Form 940 if I owe no tax?
Form 940 is due by January 31 each year, regardless of whether you owe tax. If you mail it after that date, it is considered late, and the IRS may assess a penalty even if you owe no tax. Mail early enough that the form reaches the service center by the important date.