Where to Send Form 940 With Payment

Form 940, the Employer’s Annual Federal Unemployment (FUTA) Tax Return, is a federal tax document employers use to report and pay their FUTA tax liability. This tax, paid solely by employers, helps fund unemployment benefits for workers who have lost their jobs. Understanding the correct methods for submitting this form and its associated payments is important for compliance.

Electronic Filing and Payment Methods

The Internal Revenue Service (IRS) encourages electronic submission for both Form 940 and its related tax payments. The primary method for electronic tax payments is the Electronic Federal Tax Payment System (EFTPS), a free service provided by the U.S. Department of the Treasury. To use EFTPS, businesses must first enroll online at EFTPS.gov, providing their Employer Identification Number (EIN), bank account information, and contact details. After enrollment, a Personal Identification Number (PIN) is mailed, usually within seven business days, which is necessary to log in and schedule payments.

EFTPS allows taxpayers to schedule payments up to 365 days in advance, offering flexibility. Payments must generally be scheduled by 8:00 p.m. Eastern Time the day before the tax due date to be timely. For payments under $1,000,000, same-day payments can be made if submitted before 3:00 p.m. ET on a business day. An EFTPS Acknowledgment Number is provided after each transaction, serving as a receipt.

For filing Form 940 itself, employers can utilize IRS-approved tax software or engage a tax professional. Electronic filing offers benefits such as increased accuracy, security, and a quicker acknowledgement of receipt, often within 24 hours. While electronic payment is strongly recommended for all federal tax deposits, it becomes a requirement if cumulative FUTA tax liability exceeds $500 for a calendar year.

Mailing Form 940 with Payment

When mailing Form 940 with a payment, complete Form 940-V, the Payment Voucher, and enclose it with your check or money order. Make the payment payable to the “United States Treasury.” Write your Employer Identification Number (EIN), “Form 940,” and the tax year on the memo line. Do not staple the payment or voucher to Form 940, or to each other, to ensure proper processing.

The specific mailing address for Form 940 with payment depends on your business’s state.

• For businesses in 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, or Wisconsin, mail your return to: Internal Revenue Service, P.O. Box 806531, Cincinnati, OH 45280-6531.
• For businesses in 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, or Wyoming, send your return to: Internal Revenue Service, P.O. Box 932000, Louisville, KY 40293-2000.

For businesses in Puerto Rico, the U.S. Virgin Islands, or any location not listed above, the mailing address with payment is: Internal Revenue Service, P.O. Box 932000, Louisville, KY 40293-2000. Always confirm the most current mailing addresses by consulting the official IRS Form 940 instructions or the IRS website, as addresses can change.

Mailing Form 940 Without Payment

When submitting Form 940 without a payment, the mailing address differs from those used when a payment accompanies the form. The IRS maintains separate addresses to streamline processing.

To locate the appropriate mailing address for Form 940 when no payment is enclosed, employers should refer directly to the official Instructions for Form 940 published by the IRS. These instructions are available on the IRS website and provide the most up-to-date information for all filing scenarios. Consulting official IRS resources ensures the form is sent to the correct processing center.