Where you mail Form 940 depends on two things: the state your business operates in and whether you are enclosing a payment. Every return filed with a payment goes to a single IRS address in Louisville, Kentucky. Returns filed without a payment go to one of two processing centers, Kansas City, Missouri or Ogden, Utah, based on your state.1Internal Revenue Service. Where to File Your Taxes for Form 940 Separate rules apply for tax-exempt organizations, U.S. territories, and employers located outside the country.
Mailing Form 940 With a Payment
If you are including a check or money order with your return, mail it to:
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-20001Internal Revenue Service. Where to File Your Taxes for Form 940
This one address covers all 50 states, Washington D.C., Puerto Rico, the U.S. Virgin Islands, and employers located outside the United States. Include a completed Form 940-V payment voucher with your check or money order.
One boundary to keep in mind: you can only mail a payment with your return if your total FUTA tax liability for the year is $500 or less. If your liability exceeds $500 in any quarter, you must deposit that amount electronically through EFTPS rather than sending a check with your return.2Internal Revenue Service. Form 940 for 2025 – Employers Annual Federal Unemployment (FUTA) Tax Return
Mailing Form 940 Without a Payment
If you owe nothing, or you have already deposited everything you owe electronically, the address depends on which state your business is in. The IRS splits the country into two groups.1Internal Revenue Service. Where to File Your Taxes for Form 940
States That Mail to Kansas City
Employers in the following states and the District of Columbia send returns without a payment to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00461Internal Revenue Service. Where to File Your Taxes for Form 940
- 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
States That Mail to Ogden
Employers in the following states send returns without a payment to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00461Internal Revenue Service. Where to File Your Taxes for Form 940
- 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
Special Filers
Tax-Exempt Organizations, Government Entities, and Tribal Governments
If you are a tax-exempt organization, a federal, state, or local government entity, or an Indian tribal government, mail Form 940 without a payment to the Ogden address (84201-0046) regardless of which state you are located in.1Internal Revenue Service. Where to File Your Taxes for Form 940 Returns with a payment still go to Louisville.
Puerto Rico, U.S. Virgin Islands, and International Filers
Employers in Puerto Rico or the U.S. Virgin Islands, and employers whose legal residence or principal place of business is outside the United States, mail Form 940 without a payment to:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 844091Internal Revenue Service. Where to File Your Taxes for Form 940
Note the different zip code from the Ogden address used by Group 2 states. Returns with a payment go to Louisville.
Sending Form 940 by a Private Delivery Service
If you use a designated private delivery service instead of the U.S. Postal Service, you cannot use the P.O. Box addresses above. The IRS recognizes certain service levels from DHL Express, FedEx, and UPS for the “timely mailing as timely filing” rule; standard ground shipping does not qualify.3Internal Revenue Service. Private Delivery Services (PDS) Check the IRS list of qualifying service levels before shipping.
Send private-delivery shipments to the processing center’s street address:4Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
- Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
- Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
The IRS does not publish a separate PDS street address for the Louisville payment center. If you are shipping a return with a payment via a private carrier, check the current IRS instructions for the correct address first.
Amended Returns
If you discover an error after filing, mail the amended Form 940 to the “without a payment” address for your state, even if you are including a payment with the correction.5Internal Revenue Service. Instructions for Form 940 (2025) Check the “Amended Return” box on page 1, enter the corrected amounts, sign the form, and attach a written explanation of what changed and why.6Internal Revenue Service. 2025 Instructions for Form 940 – Employers Annual Federal Unemployment (FUTA) Tax Return You can also submit an amended return electronically through the IRS Modernized e-File system.
Making Sure Your Return Arrives on Time
Form 940 is due January 31 of the year following the tax year.7Internal Revenue Service. Topic No. 759, Form 940, Employers Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements When that date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.8Internal Revenue Service. Employment Tax Due Dates January 31, 2026 falls on a Saturday, so the deadline for the 2025 return is Monday, February 2, 2026.
The IRS treats a return as filed on time if the envelope is properly addressed, carries enough postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by a designated private delivery service by that date.5Internal Revenue Service. Instructions for Form 940 (2025) Certified mail gives you a receipt that serves as proof of timely mailing if a dispute comes up later.
The IRS does not send an immediate confirmation for paper returns; processing typically takes several weeks. If you mailed a check, watch for it to clear your bank account as a practical sign of receipt. Late filers face a failure-to-file penalty of 5% of the unpaid tax for each month or partial month the return is overdue, up to a maximum of 25%, plus interest on any unpaid balance.9Internal Revenue Service. Failure to File Penalty
Before sealing the envelope, confirm that the form shows your nine-digit Employer Identification Number and your business’s legal name exactly as they appeared on your original EIN application.6Internal Revenue Service. 2025 Instructions for Form 940 – Employers Annual Federal Unemployment (FUTA) Tax Return A name mismatch can delay processing or trigger notices. Keep copies of the completed return and any payment vouchers for your records.
E-Filing Instead of Mailing
You do not have to mail Form 940 at all if you file electronically. The IRS maintains a searchable database of authorized e-file providers, and most payroll software and third-party payroll services can transmit Form 940 on your behalf.10Internal Revenue Service. Authorized IRS e-File Providers for Individuals and Businesses E-filing is optional for most employers, but Certified Professional Employer Organizations and approved Section 3504 agents filing aggregate returns must submit Form 940 electronically.6Internal Revenue Service. 2025 Instructions for Form 940 – Employers Annual Federal Unemployment (FUTA) Tax Return