Mail your Form 940 to the IRS address for your state, not to a single national location

The IRS does not have one address for all Form 940 returns. Instead, you send your return to a regional processing center based on where your business is located. The address you use depends on your state, and using the wrong one delays processing and can trigger notices.

The IRS publishes the correct mailing addresses in the Form 940 instructions each year. You can also find them on the IRS website under "Where to File" for Form 940. If you are filing by mail, the instructions that came with your form packet will list the address for your state.

Do not mail Form 940 to the address on your personal tax return or to your local IRS office. Those are for individual income tax returns, not employer payroll forms.

Key Takeaways

  • Form 940 mailing addresses are organized by state, and the IRS publishes the correct address in the Form 940 instructions each year.
  • The address you use depends on where your business is located, not where you live or where your accountant is located.
  • Mailing to the wrong address delays processing and may trigger IRS notices asking you to resubmit.
  • The IRS website and your Form 940 instruction booklet both list the correct mailing address for your state.
  • If you file electronically through EFIN or a tax professional, you do not mail a paper form at all.

How to find the correct mailing address for your state

Open the Form 940 instructions PDF on the IRS website or the booklet that came with your form. Look for the section titled "Where to File." This section lists every state and its corresponding mailing address. Find your state in the list and use that address only.

The addresses change occasionally, so do not use an address from a prior year's return. Even if you filed Form 940 last year, verify the address in this year's instructions before you mail. The IRS consolidates some processing centers from time to time, and an outdated address can cause delays.

If you cannot locate the instructions or are unsure which state to use, call the IRS at 1-800-829-1040. They can confirm the correct address for your business location in under five minutes.

important date for mailing Form 940

Form 940 is due on 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 was January 31, 2024. For the 2024 tax year, the important date is January 31, 2025.

The IRS uses the postmark date on your envelope, not the date they receive it. Mail your return at least five to seven business days before the important date to account for postal delays. If you are mailing close to the important date and want proof of when you sent it, use certified mail with return receipt.

If you miss the important date, file as soon as possible. Late filing can result in penalties, but filing late is better than not filing at all. The IRS assesses penalties based on how late you file and whether you owe additional tax.

Electronic filing as an alternative to mailing

You do not have to mail Form 940 on paper. The IRS encourages electronic filing, which is faster and eliminates the risk of sending it to the wrong address. You can file electronically through an authorized e-file provider, a tax professional, or payroll software that supports Form 940 filing.

To file electronically, you need an Electronic Filing Identification Number (EFIN) if you are using a third-party provider. If you are filing through a tax professional or payroll company, they handle the EFIN and filing process for you. You straightforward provide them with your payroll records and they submit the return electronically.

Electronic returns are processed faster than paper returns, usually within two to three weeks. You also receive confirmation that the IRS received your return, which you do not get with paper mail.

What to include when you mail Form 940

Mail only Form 940 itself, not supporting documents or payroll records. The IRS does not want attachments unless they specifically ask for them. Include a check if you owe tax, made payable to "United States Treasury," and write your EIN on the check.

Do not staple or paper-clip anything to the form. Do not fold the form or the envelope. Use a standard business envelope and print or write the address clearly so the postal service can read it without trouble.

If you are mailing a payment with your return, the check and form go in the same envelope. Do not mail the payment separately or to a different address.

What happens after you mail Form 940

The IRS processes paper Form 940 returns in the order they are received. Processing typically takes four to six weeks from the date they receive your return, not from the date you mailed it. You can check the status of your return on the IRS website using your EIN and the date you mailed it.

If there is a problem with your return—a missing signature, an arithmetic error, or a mismatch with your quarterly filings—the IRS sends you a notice by mail. They do not call or email. Read any notice carefully and respond by the important date shown on the notice.

If you filed electronically, you can check the status within 24 hours of submission. Paper returns take longer to show up in the IRS system.

Common mistakes when mailing Form 940

The most common error is mailing to the wrong state address. This happens when a business has moved, has multiple locations, or when the owner confuses their home state with the business location. Always use the address for the state where your business is located, regardless of where you live.

Another frequent mistake is mailing Form 940 to the address listed on your personal 1040 return or to your local IRS office. These addresses do not process payroll forms. Your return will be rerouted, which adds weeks to processing time.

Forgetting to sign Form 940 is also common. The form requires a signature from the business owner or an authorized officer. An unsigned return is invalid and will be returned to you.

Frequently Asked Questions

Can I mail Form 940 to my local IRS office instead of the address in the instructions?

No. Local IRS offices do not process Form 940. You must use the mailing address listed in the Form 940 instructions for your state. Mailing to a local office delays processing by several weeks.

What if I mail Form 940 to the wrong address?

The postal service or an IRS office will forward it to the correct processing center, but this adds two to four weeks to processing time. The IRS may also send you a notice asking you to resubmit. To avoid this, verify the address in the current year's instructions before you mail.

Do I need to mail Form 940 if I file electronically?

No. Electronic filing replaces paper filing entirely. Once you submit Form 940 electronically, you do not mail a paper copy. Keep a copy for your records, but do not mail it to the IRS.

How do I know if the IRS received my Form 940?

If you filed electronically, you receive confirmation within 24 hours. If you mailed a paper return, you can check the status on the IRS website using your EIN and the date you mailed it. Paper returns typically appear in the system within four to six weeks.

What if I owe tax with Form 940—do I mail the check to the same address?

Yes. Include your check in the same envelope as Form 940, made payable to "United States Treasury," with your EIN written on the check. Mail everything to the address listed in the Form 940 instructions for your state.