Form 940 Mailing Address
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General
Form 940, the Employer’s Annual Federal Unemployment (FUTA) Tax Return, is used by employers to report and pay federal unemployment taxes. This tax helps fund unemployment benefits for eligible workers who have lost their jobs and is paid entirely by the employer. It is filed annually with the IRS.
Employers must report total wages paid to employees, FUTA tax liability, and any adjustments or credits claimed during the year. Even if no FUTA tax is owed, eligible employers may still be required to file the form.
The IRS prefers e-filing for accuracy and faster processing.
E-file Form 940 (FUTA) with TaxZerone in minutes and get instant IRS filing updates.
Where to mail your Form 940?
If you choose to file Form 940 by paper, the IRS mailing address depends on whether you are including a payment with your return and the state where your business is located.
Mailing Addresses for Form 940
| If you’re in... | Without a payment | With a payment |
|---|---|---|
| Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0046 | Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046 | Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 |
| Puerto Rico, U.S. Virgin Islands | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 | Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 |
| If the location of your legal residence, principal place of business, office, or agency is not listed | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 | Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 |
| EXCEPTION for tax-exempt organizations; federal, state, and local governments; and Indian tribal governments, regardless of your location | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046 | Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 |
- Mail at least 3–5 days before the Form 940 due date (February 2, 2026) to ensure it reaches the IRS on time. Form 941
- For the IRS mailing address to use if you’re using a Private Delivery Service (PDS), go to the IRS street address.
- If you prefer to pay the amount you owe by money order or check, send Form 940-V along with your Form 940.
Why E-Filing is better than Paper Filing?
| Feature | E-Filing | Paper Filing |
|---|---|---|
| Processing Speed | Processed quickly with faster IRS handling | Slower processing due to manual handling |
| Submission Confirmation | Instant IRS notifications about filing status | No immediate confirmation; delivery delays possible |
| Accuracy | Built-in error checks reduce mistakes | Higher risk of manual errors |
| Security | Encrypted and securely transmitted to the IRS | Risk of lost, damaged, or misdelivered mail |
| Cost | No printing or postage required | Printing, envelopes, and mailing costs apply |
| Deadline Flexibility | File up to the deadline, even after business hours | Must mail days in advance to meet deadlines |
| Recordkeeping | Digital copies stored and easy to access | Paper copies must be manually stored |
| IRS Preference | IRS-recommended method | Less efficient and outdated |
E-File your IRS Form 940 using TaxZerone
Follow these 3 steps to file accurately with TaxZerone.
Step 1:
Select the tax year and input your business information.
Step 2:
Type the FUTA wages and tax information. TaxZerone automatically calculates FUTA liability instantly and checks your entries to make sure they are correct. You may also choose to pay the balance due electronically.
Step 3:
Transmit your return to the IRS and receive instant filing status updates.
E-File your FUTA tax form in 3 simple steps with TaxZerone.
TaxZerone makes the process faster, accurate calculations, and instant IRS confirmation.
