Form 940 Mailing Address
Charles Hardy | Last Updated: November 11, 2025
Managing payroll for your business just got easier—TaxBandits now offers it for FREE! Get started today
The IRS recommends
e-filing for quick processing!
Where to mail Form 940?
When filing paper copies, you must send your return to the correct mailing address. Your mailing address for Form 940
depends on:
- State where your business operates
- Whether you include payments with Form 940 or not.
For the 2025 tax year, the IRS has updated the Form 940 mailing addresses for certain states when submitting returns with payment. The table below lists the Form 940 mailing addresses for 2025:
| State | 940 Mailing Address | |
|---|---|---|
| If you are in | Where to mail 940 without payment | Where to mail 940 with 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 |
- If you’re using a Private Delivery Service (PDS) to mail to the IRS, select the mailing address on IRS.gov/PDSstreetAddresses that corresponds to the state where you would send returns filed without payment.
- If you choose to mail 940 with payment in a Check or Money Order, mail it along with the payment voucher (Form 940-V) to the correct 940 mailing address.
- The Federal Unemployment Tax Return must be filed annually. The due date for filing Form 940 for 2025 is
February 02, 2026.
Upgrade to E-filing: The Smarter Way to Meet Your 940 Compliance!
You can choose between paper filing and e-filing. E-filing saves time and provides instant updates about your 940 filing status. On the other hand, Paper filing takes longer to process and may end up costing you more.
The IRS recommends you to e-file Form 940 considering the several benefits of e-filing over paper filing.
Regardless of the method you choose to file your returns, the due date for Form 940 is January 31.
Simplify Your 940 Filing Process Today with TaxBandits!
TaxBandits, an IRS-authorized e-file provider, provides you with a better solution to file Form 940 online. Stay compliant with timely deadline reminders, ensuring error-free filing through built-in error checks and automated calculations.
In addition to Form 940 online filing, you can also make timely tax payments with our EFTPS payment solution.
Looking for an easier way to e-file? TaxBandits has you covered!
Success Starts with TaxBandits
The Smart Business Owners Choice
Related Topics
What is Form 940
Changes in Form 940 for 2024
Form 940 Schedule A
IRS Form 940 Instruction
Form 940 Due Date
Form 940 FUTA/SUTA
Form 940 Penalty
Form 940 vs 941
