Where to File an Amended Form 940 Tax Return

Employers use Form 940, the Employer’s Annual Federal Unemployment (FUTA) Tax Return, to report their liability for federal unemployment taxes. This system is a federal-state partnership that provides unemployment benefits to workers who have lost their jobs. Mistakes in calculating wages or taxes can occur on the originally filed return. The Internal Revenue Service (IRS) has a specific procedure for these situations to ensure that any discrepancies are resolved correctly.

Preparing to Amend Your FUTA Tax Return

To correct a previously filed Form 940, you must use Form 940-X, Adjusted Employer’s Annual Federal Unemployment (FUTA) Tax Return or Claim for Refund. Use this specific form for amendments rather than filing a new Form 940. Before you begin, gather a copy of the original Form 940 you filed, payroll records showing the correct wage information, and details of any state unemployment taxes you paid.

Form 940-X requires you to report three sets of figures: the amounts as originally reported on your Form 940, the corrected amounts, and the difference between the two. This format allows the IRS to see the specific adjustments being made. A thorough explanation for the changes must be provided in Part IV of the form.

Submitting the Amended Form 940-X

Form 940-X can be filed electronically or mailed to the IRS. If you file by mail, the correct mailing address depends on your business’s location and whether you are including a payment. Filers should consult the most current instructions for Form 940 on the IRS website to verify the correct mailing address, as they can change.

For businesses in states such as Connecticut, Delaware, District of Columbia, and Georgia, the addresses are:

Without a payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0046

With a payment:
Internal Revenue Service
P.O. Box 806531
Cincinnati, OH 45280-6531

For businesses in other states like Alabama, Alaska, Arizona, and California, the addresses are:

Without a payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046

With a payment:
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000

Post-Filing Procedures

After submitting Form 940-X, the outcome will be an additional tax owed or a refund. If the amendment shows you owe more FUTA tax, pay the amount due as soon as possible to minimize interest and penalties. Payments can be made through the Electronic Federal Tax Payment System (EFTPS) or by mailing a check with the return. The IRS calculates interest on the underpayment from the due date of the original Form 940.

If your amended return results in an overpayment, you can choose to have the amount refunded or credited to a future return. The IRS will review the Form 940-X and issue the refund or apply the credit upon approval. Processing times can take several weeks or months, and the IRS will contact you by mail if it needs more information.