Where to Mail Your IRS Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return
92Federal Unemployment (FUTA) Tax Return (Form 940)
Employers are required to pay federal unemployment taxes in accordance with the Federal Unemployment Tax Act (FUTA). These payments are made quarterly. Form 940 must be filed for each quarter. Form 940 is Employer's Annual Federal Unemployment (FUTA) Tax Return.
The FUTA tax is only paid by employers. It is not collected or deducted from employees' wages.
Form 940 may be filed in electronic or paper format. For those employers who file in paper format, the mailing addresses for Form 940 follow.
Also, Form 940 may be amended for corrections. Form 940 is amended by filing the Form 940 for the particular year. For example, to correct 940 forms filed for 2008 or 2009, use Form 940 for 2008 or Form 940 for 2009, respectively.
Amended 940 forms are mailed to the No Payment Is Included addresses for original 940 forms. These addresses also follow.
Mailing Addresses for Form 940
If You Are In
| If NO Payment Is Included, Mail Form 940 To:
| If Payment Is Included, Mail Form 940 To:
|
|---|---|---|
Department of the Treasury
| Internal Revenue Service
| |
Internal Revenue Service
| P.O. Box 105078
| |
Ogden UT 84201-0046
| Atlanta GA 30348-5078
| |
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
| ||
Tennessee
| ||
Utah
| ||
Washington
| ||
Wyoming
|
If You Are In
| If NO Payment Is Included, Mail Form 940 To:
| If Payment Is Included, Mail Form 940 To:
|
|---|---|---|
Department of the Treasury
| Internal Revenue Service
| |
Internal Revenue Service
| P.O. Box 804521
| |
Cincinnati OH 45999-0046
| Cincinnati OH 45280-4521
| |
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
|
If You Are In
| If NO Payment Is Included, Mail Form 940 To:
| If Payment Is Included, Mail Form 940 To:
|
|---|---|---|
Internal Revenue Service
| Internal Revenue Service
| |
P.O. Box 409101
| P.O. Box 105174
| |
Ogden UT 84409
| Atlanta GA 30348-5174
| |
Puerto Rico
| ||
U.S. Virgin Islands
|
If You Are
| If NO Payment Is Included, Mail Form 940 To:
| If Payment Is Included, Mail Form 940 To:
|
|---|---|---|
Department of the Treasury
| Internal Revenue Service
| |
Internal Revenue Service
| P.O. Box 105078
| |
Ogden UT 84201-0046
| Atlanta GA 30348-5078
| |
tax-exempt organization;
| ||
federal, state, or local governmental entity;
| ||
Indian tribal governmental entity
|
If the Above Tables Do Not List the Location of:
| If NO Payment Is Included, Mail Form 940 To:
| If Payment Is Included, Mail Form 940 To:
|
|---|---|---|
Internal Revenue Service
| Internal Revenue Service
| |
P.O. Box 409101
| P.O. Box 105174
| |
Ogden UT 84409
| Atlanta GA 30348-5174
| |
your legal residence;
| ||
place of business;
| ||
office;
| ||
agency
|
Mailing Addresses for AMENDED 940 Tax Return
There is no form 940-x for amending Form 940. Employers who need to amend a return must report changes by filing the 940 form for the specific year. For example, amending for 2010 requires 2010 Form 940.
Amended returns are required to be filed in paper format, even if the original Form 940 was filed electronically.
- In the top right corner, in the box entitled Type of Return, check Amended (box a).
- Be sure to attach an explanation for the amendment.
- Amended 940 forms are mailed only to the NO Payment Is Included address for the region. Whether payment is included or not, the address is the same.
Mailing Addresses for AMENDED Form 940
If You Are In:
| Then Mail AMENDED Form 940 To:
|
|---|---|
Department of the Treasury
| |
Internal Revenue Service
| |
Ogden UT 84201-0046
| |
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
| |
Tennessee
| |
Utah
| |
Washington
| |
Wyoming
|
If You Are In:
| Then Mail AMENDED Form 940 To:
|
|---|---|
Department of the Treasury
| |
Internal Revenue Service
| |
Cincinnati OH 45999-0046
| |
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
|
If You Are In:
| Then Mail AMENDED Form 940 To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 409101
| |
Ogden UT 84409
| |
Puerto Rico
| |
U.S. Virgin Islands
| |
If You Are:
| Then Mail AMENDED Form 940 To:
|
|---|---|
Department of the Treasury
| |
Internal Revenue Service
| |
Ogden UT 84201-0046
| |
a tax-exempt organization;
| |
federal, state, or local governmental entity;
| |
Indian tribal governmental entity
|
If the Above Tables Do Not List the Location of:
| Then Mail AMENDED Form 940 To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 409101
| |
Ogden UT 84409
| |
your legal residence;
| |
place of business;
| |
office;
| |
agency
|
- Where to Mail your IRS Business Tax Returns (Forms 941, 941-X, 944, and 944-X)
This link is to mailing addresses for Employers' Tax Returns: Form 941 (QUARTERLY Tax Return), Form 941-X (Adjusted Quarterly Tax Return or Claim for Refund), Form 944 (ANNUAL Tax Return), Form 944-X (Adjusted ANNUAL Tax Return or Claim for Refund).
- 1099 Software - $69 per module, $199 to eFile
1099Fire is dedicated to providing feature-rich 1096, 1098, 1099, 3921, 3922, 5498, W-2G, 1042-S and W-2/W-3 software. Software and paper format modules.
Copyright June 18, 2010 by Stessily. Last updated April 16, 2012.
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CommentsLoading...
ten99fire,
Thanks for directing readers to your software. I love filing electronically but a substantial number of filers still prefer the joys of paper format [I have paper format friends]. For paper format filers, paper format is easier and faster than electronic format! But the only hassle for them is accessing the correct mailing addresses. My "Where to Mail" hubs are written to remove that headache from their otherwise halcyon paper format existence. And, of course, amended returns still may only be filed in paper format.
Thanks again for the comment. I'm adding on this hub a link to your software website.
Sincerely,
Stessily
Stessily: Thank you for the concise information on the filing and the convenient table on the mailing addresses for 940. It is helpful to have this information in one accessible, centralized location online as your article or offline on my refrigerator door.
Voted up, etc.,
Derdriu
Derdriu: Your visit, votes, and compliments are always welcome. I am pleased that this information is useful to employers who are concerned about quick, easy access to mailing addresses for unemployment forms which they are required to file timely with the IRS.
Stessily
ten99fire 21 months ago
Excellent table. You can also file the 940, 941 electronically using the software from the site www.1099fire.com and save the headache.
Sincerely,
Erich J. Ruth