Where to Send Form 940 Without Payment: IRS Addresses by State

If you’re filing a paper Form 940 without a payment, send it to the IRS in Ogden, Utah if your business is located in a western or southern state, or to Kansas City, Missouri if it’s in an eastern or northeastern state. The split is geographic and goes by your business’s principal place of operation, not where it’s incorporated or where your employees live.¹ Returns with a check go to a different address entirely, so make sure you’re reading the “without a payment” column of the IRS instructions.

Ogden, Utah Address

Use the Ogden address if your business is 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.¹

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046

Kansas City, Missouri Address

Use the Kansas City address if your business is 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.¹

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0046

Address for U.S. Territories

Employers in Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands use a separate Ogden P.O. Box:²

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

This same P.O. Box applies if your legal residence or principal place of business falls outside the 50 states and the District of Columbia and doesn’t fit the state groupings above.

If You’re Using FedEx, UPS, or DHL

Private carriers can’t deliver to a P.O. Box, so the addresses above won’t work. The IRS publishes street addresses for its submission processing centers:³

Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108

One thing to watch: not every service level qualifies for the IRS rule that treats a timely private-carrier shipment as timely filing. Only specific DHL Express, FedEx, and UPS service levels count. Ground shipping and most economy options don’t.⁴ Keep the tracking receipt as proof of your mailing date.

Filing Deadline and Proof of Mailing

Form 940 for tax year 2025 is due February 2, 2026. The usual January 31 deadline falls on a Saturday that year, so it rolls to the next business day under the general weekend-and-holiday rule.⁵⁶

If you deposited all your FUTA tax on time throughout the year, you get an automatic extension to February 10, 2026. No form or request is needed; the IRS looks at whether your deposits were complete and timely.⁵

Send the envelope by USPS Certified Mail or Registered Mail if you want proof of timely filing. Under federal law, a timely postmark on a properly addressed, postage-prepaid envelope is treated as timely delivery, and certified or registered mail is prima facie evidence that the return was delivered.⁷ A plain stamp with no receipt leaves you with nothing to show if the return goes missing.

Check Before You Seal the Envelope

Both pages of Form 940 need to be filled out, and Part 7 must be signed, dated, and include a daytime phone number. Who signs depends on your business structure:⁵

Sole proprietorship: the business owner.
Partnership or LLC taxed as a partnership: a responsible partner or member.
Corporation or LLC taxed as a corporation: the president, vice president, or other authorized officer.
Single-member LLC (disregarded entity): the LLC owner or an authorized officer.
Trust or estate: the fiduciary.

An unsigned return is treated as incomplete and sent back, which usually pushes your filing date past the deadline. It’s a common and easy mistake.

Because you’re not paying with the return, don’t attach Form 940-V (the payment voucher). Do attach Schedule A (Form 940) if you paid wages in a credit reduction state, and Schedule R if you’re an approved Section 3504 agent or CPEO filing an aggregate return.²

For 2025, the credit reduction states are California (1.2%) and the U.S. Virgin Islands (4.5%). If you paid wages subject to unemployment taxes in either jurisdiction, Schedule A is required and the form walks you through the extra FUTA owed.⁸ Leaving it off when it applies is a quick way to get an IRS notice.

Amended Returns Use the Same Addresses

If you’re correcting a previously filed Form 940, you use the same year’s form, check the “Amended Return” box (box a) on page 1, enter the corrected amounts, attach a written explanation, and sign it.⁵

Here’s the detail that trips people up: paper amended returns go to the “without a payment” address regardless of whether you’re enclosing a check with the amended return. Even if your correction results in additional tax owed and you’re sending payment, you still mail to the Ogden or Kansas City address above, not to the Louisville payment address. Aggregate amended returns should include Schedule R (Form 940) completed only for the employers with adjustments.

Or Skip the Envelope Entirely

The IRS encourages employers to e-file Form 940 even when no payment is due. E-filing gives you immediate confirmation that the return was accepted, which takes the mailing-address question off the table.⁵

For most employers, e-filing is optional. The main exception is Certified Professional Employer Organizations, which generally must file Form 940 and Schedule R electronically. You may have heard about a rule requiring e-filing when you file 10 or more information returns; that one applies to forms like W-2s and 1099s, not to employment tax returns like Form 940.⁹ E-filing goes through IRS-authorized tax software or a payroll service provider, and if your provider already handles your FUTA deposits through EFTPS, adding the annual return is usually straightforward.

1
Internal Revenue Service. Where to File Your Taxes for Form 940
2
Internal Revenue Service. 2025 Instructions for Form 940
3
Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
4
Internal Revenue Service. Private Delivery Services (PDS)
5
Internal Revenue Service. Instructions for Form 940 (2025)
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Office of the Law Revision Counsel. 26 U.S. Code 7503 – Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
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Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
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Internal Revenue Service. Schedule A (Form 940) for 2025 – Multi-State Employer and Credit Reduction Information
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Internal Revenue Service. E-File Information Returns