Payroll › Form 940 › Where to Mail Form 940: IRS Mailing Addresses by State 2026
At a Glance
Where to Mail Form 940 in 2026
If you are filing Form 940 by paper, you must mail it to the correct IRS address based on your business location and whether you are including a payment. Using the wrong address can delay processing and result in penalties.
The IRS maintains different addresses for different purposes:
- Without payment: Returns sent to IRS service centers for processing
- With payment: Returns sent to IRS payment processing locations
Form 940 Mailing Address - Without Payment
If you are filing Form 940 without a payment, mail to one of these addresses based on your state:
| If your business is located in: | Mail Form 940 to: |
|---|---|
| Connecticut, Delaware, District of Columbia, Florida, 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 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, 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 |
No street address needed: The IRS uses post office boxes at these locations. The city, state, and ZIP code are sufficient.
Form 940 Mailing Address - With Payment
If you are filing Form 940 with a payment, mail to one of these addresses based on your state:
| If your business is located in: | Mail Form 940 with payment to: |
|---|---|
| Connecticut, Delaware, District of Columbia, Florida, 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 | Internal Revenue Service P.O. Box 806531 Cincinnati, OH 45280-6531 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000 |
Payment enclosed: Make checks payable to "United States Treasury." Include your EIN, "Form 940," and the tax year on your check.
Special Mailing Addresses
Certain employers use different addresses:
| Special Circumstance | Mailing Address |
|---|---|
| Exempt organizations, governmental entities, and Indian tribal governments (regardless of location) | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046 |
| Foreign country or U.S. possession | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
When is Form 940 Due?
Form 940 is filed annually, not quarterly like Form 941. The due date depends on whether you deposited all FUTA tax when due:
| Situation | Due Date |
|---|---|
| Standard filing deadline | January 31 following the tax year |
| If you deposited all FUTA tax when due | February 10 following the tax year |
If the due date falls on a weekend or federal holiday, the deadline moves to the next business day.
When Must FUTA Tax Be Deposited?
Unlike Form 941 employment taxes, FUTA tax deposits follow a simpler quarterly schedule:
- If your FUTA tax liability for a quarter is more than $500, you must deposit by the end of the following month
- If your FUTA liability is $500 or less, you can carry it forward to the next quarter
- At year end, deposit any remaining balance with Form 940 or by January 31
| Quarter | Deposit Due (if liability exceeds $500) |
|---|---|
| Q1 (January - March) | April 30 |
| Q2 (April - June) | July 31 |
| Q3 (July - September) | October 31 |
| Q4 (October - December) | January 31 |
All deposits must be made using EFTPS (Electronic Federal Tax Payment System).
Why Use EFTPS Instead of Mailing Payment?
The IRS requires most employers to use the Electronic Federal Tax Payment System (EFTPS) for depositing FUTA taxes. Mailing a payment with Form 940 is generally only appropriate if your total annual FUTA liability is small.
Benefits of EFTPS:
- Immediate confirmation of payment
- Schedule payments in advance
- View payment history online
- Avoid penalty for deposit rules violations
- Required for quarterly deposits exceeding $500
Why E-File Instead of Mailing Form 940?
E-filing Form 940 eliminates mailing address concerns and provides significant advantages:
- No address worries: Electronic transmission means no risk of using wrong address
- Faster processing: IRS receives your return immediately
- Confirmation: Receive acknowledgment that IRS accepted your return
- Accuracy: Built-in validation catches errors before submission
- Records: Maintain electronic records of all filings
- No postal delays: Eliminate risk of late delivery
Note: Even when e-filing, you must still deposit FUTA taxes through EFTPS separately from filing the return.
Tips for Mailing Form 940
If you must mail Form 940, follow these best practices:
- Verify the address: Check the most recent Form 940 instructions for current addresses
- Use certified mail: Get proof of mailing date and delivery
- Keep copies: Retain copies of the return and any payments
- Mail early: Allow time for postal delivery before the deadline
- Do not staple: Use paper clips if needed; staples can damage IRS scanners
- Include all schedules: Make sure Schedule A (if required for multi-state employers) is included
Related Form 940 Resources
- IRS Form 940: Complete guide to annual FUTA filing
- Form 940 vs 941: Key differences between FUTA and quarterly payroll tax
- Form 940 Filing Deadlines: Annual payroll tax due dates
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.