Where to Mail Your Form 940 and What to Include

Mail your Form 940 to the IRS service center for your state

The address where you mail Form 940 depends on which state your business is located in. The IRS publishes a specific mailing address for each state in the Form 940 instructions, updated annually. You cannot mail it to a single national address — using the wrong one delays processing and may trigger a notice.

The IRS website lists all state-specific addresses in the Form 940 instructions PDF, which you can read from IRS.gov. The instructions also tell you whether to mail the form or file it electronically instead, which is faster and reduces the chance of errors.

If you file electronically through tax software or a tax professional, you do not mail a paper form at all. Many small business owners use this route because the IRS processes e-filed returns in two to three weeks, while paper returns can take six to eight weeks.

Key Takeaways

• Each state has its own IRS service center address for Form 940, listed in the official Form 940 instructions on IRS.gov.
• Mailing to the wrong address delays processing and may trigger IRS notices asking you to resubmit.
• Electronic filing through tax software or a tax professional is faster than mailing a paper form and reduces processing time to two to three weeks.
• Include a cover sheet with your business name, EIN, and phone number when you mail Form 940, even though it is not required.
• Mail your Form 940 by the due date — typically January 31 of the year following the tax year you are reporting.

How to find the correct mailing address for your state

Open the Form 940 instructions PDF on IRS.gov and scroll to the section titled "Where to File." This section lists every state with its corresponding IRS service center address. The address includes the street, city, state, and ZIP code you need.

Do not use an address from a previous year's instructions. The IRS changes service center addresses occasionally, and using an outdated address causes delays. read the current year's instructions before you mail your form.

If you cannot locate the instructions online, call the IRS at 1-800-829-1040 and ask for the mailing address for Form 940 in your state. Have your state name and business EIN ready when you call.

What to include when you mail Form 940

Mail the completed Form 940, signed and dated, along with any schedules or attachments the form requires. Most businesses only need Form 940 itself, but if you have employees in multiple states or claim a credit, you may need to include Schedule A or other supporting documents.

Include a cover sheet with your business name, EIN, tax year, and a phone number where the IRS can reach you if there are questions. The cover sheet is optional but helps the IRS route your return correctly and speeds up processing.

Do not staple or bind the pages. Use a paper clip or fold the pages together loosely. The IRS processes thousands of returns daily, and staples jam the scanning equipment and delay your return.

Mail your Form 940 in an envelope large enough that you do not have to fold the pages. Use first-class mail or certified mail with return receipt if you want proof the IRS received it. Certified mail costs a few dollars more but gives you a tracking number and a signed receipt.

important date and what happens if you mail late

Form 940 is due by January 31 of the year following the tax year you are reporting. If January 31 falls on a weekend or holiday, the important date moves to the next business day. For the 2023 tax year, the important date is January 31, 2024.

If you mail your Form 940 after the important date, the IRS charges a failure-to-file penalty. The penalty is usually 5 percent of the unpaid tax for each month the return is late, up to 25 percent total. If you owe employment taxes, the penalty applies to that amount.

If you cannot meet the important date, you can request an extension by filing Form 7004 before January 31. An extension gives you until October 15 to file Form 940, but you still owe any employment taxes by January 31 — the extension only delays filing the form itself, not paying what you owe.

Electronic filing as an alternative to mailing

The IRS encourages electronic filing and processes e-filed returns faster than paper returns. You can file Form 940 electronically through tax software, a tax professional, or an authorized e-file provider. Electronic filing is free through IRS Free File if your business income is below a certain threshold, or you can use commercial tax software for a fee.

When you file electronically, you receive an acknowledgment from the IRS within 24 hours confirming they received your return. Paper returns do not receive this confirmation, and you have no way to know if the IRS received your form until they process it weeks later.

Electronic filing also reduces errors because the software checks your math and flags missing information before you submit. If you make a mistake on a paper return, the IRS sends you a notice and you have to file an amended return, which takes additional time.

What to do if you are unsure about your filing method

If you work with a tax professional or accountant, ask them whether they will file your Form 940 electronically or by mail. Most professionals file electronically because it is faster and reduces their liability for errors.

If you are filing on your own, use tax software designed for small business payroll. The software walks you through each question, calculates your tax liability, and can file electronically for you. The software cost is usually between $100 and $300 per year, which is less than the cost of hiring a tax professional.

If you have already prepared a paper Form 940 and are not sure whether to mail it or file electronically instead, you can still file electronically. Tear up the paper form and use tax software or a tax professional to file electronically instead. Do not mail both a paper and electronic version — filing twice triggers an IRS notice.

Frequently Asked Questions

Can I mail Form 940 to the main IRS office in Washington, DC?

No. The IRS processes Form 940 at regional service centers, not the main office. Mailing to Washington, DC delays your return by weeks because it has to be rerouted to the correct service center. Use the state-specific address in the Form 940 instructions.

What if I mail my Form 940 but the IRS says they never received it?

If you mailed with certified mail and have a delivery receipt, show the receipt to the IRS. If you mailed with regular first-class mail and have no proof of delivery, the IRS may assess a failure-to-file penalty. You can request the penalty be removed if you can show you mailed the form on time, but you will need evidence like a bank statement showing the check cleared.

Do I need to mail Form 940 if I have no employees?

If you had no employees during the tax year and paid no wages, you do not file Form 940. Form 940 is only for employers who paid wages to employees. If you are self-employed and have no employees, you file Schedule SE with your personal tax return instead.

Can I email Form 940 to the IRS instead of mailing it?

No. The IRS does not accept Form 940 by email. You can file electronically through authorized software or a tax professional, or you can mail a paper form to the address in the instructions. Email is not an option.

How long does it take the IRS to process a mailed Form 940?

Paper Form 940 returns typically take six to eight weeks to process after the IRS receives them. Electronic returns process in two to three weeks. If you need confirmation quickly, electronic filing is faster.