Where To File Form 940: Complete Guide

Bill Taylor

-Nov 13, 2025

Are you wondering where to send your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return? Filing this form correctly is crucial to avoid penalties and ensure you meet your federal tax obligations. This comprehensive guide will walk you through everything you need to know, from determining your filing method to finding the correct IRS address. We'll cover important aspects, including electronic filing requirements, and provide step-by-step instructions. Let's get started!

1. What is Form 940?

Form 940 is the Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is used to report your annual FUTA tax liability. The FUTA tax funds unemployment compensation programs at the state level. Employers pay this tax, and it's separate from the federal income tax and social security and Medicare taxes withheld from employees’ wages. Understanding how to correctly file Form 940 is vital for businesses to stay compliant with federal regulations. The IRS provides detailed instructions and resources to assist employers in fulfilling their tax obligations.

Who Needs to File Form 940?

You generally need to file Form 940 if:

You paid wages of $1,000 or more in any calendar quarter of the year.
You had one or more employees for at least some part of a day in any 20 or more calendar weeks in the year.

Key Components of Form 940

Employer Identification Number (EIN): Your unique tax identification number.
Taxable Wages: The total wages subject to FUTA tax.
FUTA Tax Liability: The total amount of FUTA tax you owe.
Credits: Any credits you may be eligible for, such as state unemployment tax contributions.
Payments: Any payments you've already made towards your FUTA tax liability.

2. Determining Your Filing Method

You can file Form 940 either electronically or by mail. The IRS encourages electronic filing as it is more efficient and reduces the chances of errors. However, understanding the requirements for both methods is essential to ensure compliance.

Electronic Filing

Mandatory E-filing: The IRS mandates electronic filing for employers who file more than ten information returns (including Forms 940) during the calendar year. This requirement includes any combination of forms.
Benefits of E-filing: Reduces processing errors, faster refunds, and confirmation of receipt.
How to E-file: You can e-file through:
- IRS e-file providers: These are authorized by the IRS to transmit tax returns.
- Online payroll services: Many payroll services offer e-filing as part of their services.

Filing by Mail

When to File by Mail: Employers who are not required to e-file and prefer to file via mail.
IRS Mailing Addresses: The IRS uses different addresses depending on the state where your business is located. It is essential to use the correct address to avoid processing delays. The IRS provides a list of addresses in the Form 940 instructions.
Important Considerations:
- Ensure you use the correct address for your business location.
- Mail the form with sufficient postage.
- Keep a copy of the filed form and proof of mailing for your records.

3. Finding the Correct IRS Mailing Address

The IRS has specific mailing addresses based on your business location. Using the wrong address can cause significant delays in processing your return, which can lead to penalties. Always refer to the most current Form 940 instructions on the IRS website to ensure you have the accurate address.

Steps to Locate the Correct Address:

Visit the IRS Website: Go to the official IRS website (IRS.gov) and search for "Form 940 instructions." It is important to download the most recent version of the instructions to ensure you have the most up-to-date information.
Locate the Mailing Address Section: Inside the instructions, you will find a section detailing the mailing addresses for Form 940. This section typically lists addresses based on the state or territory where your business is located.
Find Your State: Locate the mailing address that corresponds to your state.
Confirm the Address: Double-check the address to ensure accuracy.

Examples of IRS Mailing Addresses (Illustrative)

Note: The following addresses are examples and may not be current. Always refer to the official IRS instructions.

If your principal business is in: Alabama, Arizona, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, or the District of Columbia, send your form to:
Department of the Treasury Internal Revenue Service Kansas City, MO 64999
If your principal business is in: Alaska, California, Colorado, Connecticut, Delaware, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New York, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin, or Wyoming, send your form to: Department of the Treasury Internal Revenue Service Ogden, UT 84201

4. Electronic Filing: Step-by-Step Guide

E-filing is the most efficient method for submitting Form 940. Here's a step-by-step guide to help you through the process.

Step-by-Step E-filing Instructions:

Choose an IRS-Authorized e-file Provider: Select a reputable e-file provider from the IRS website. Ensure the provider supports Form 940.
Create an Account or Log In: If you already have an account, log in. If not, create a new account, providing the necessary information about your business.
Enter Your Employer Information: Input your Employer Identification Number (EIN), business name, address, and other required details.
Enter Your Tax Information: Fill in the tax information from your records, including taxable wages, FUTA tax liability, and any credits or payments.
Review Your Form: Carefully review all the information entered to check for accuracy.
Submit Your Form: Once you are sure all the information is correct, submit your form through the e-file provider.
Receive Confirmation: You will receive a confirmation that your form has been submitted and, in most cases, a confirmation number. Keep this confirmation for your records.

Tips for Successful E-filing

Accuracy: Double-check all entered data.
Choose a Reputable Provider: Select a provider with a good reputation and customer support.
Keep Records: Save a copy of the filed form and the confirmation for your records.

5. Filing by Mail: Step-by-Step Instructions

If you're not required to e-file, or if you prefer to file via mail, here's how to do it correctly.

Step-by-Step Mailing Instructions

Obtain Form 940: You can download the form from the IRS website or order it by phone.
Fill Out the Form: Complete all required sections, including your EIN, business information, and tax liability details.
Calculate Your Tax Liability: Accurately calculate your FUTA tax liability.
Gather Necessary Documents: Have all relevant supporting documents available.
Determine the Correct Mailing Address: Use the IRS instructions to find the appropriate mailing address based on your business location.
Prepare the Envelope: Address the envelope correctly, including the IRS address and any required attention lines.
Mail the Form: Send your form via the U.S. Postal Service, preferably with certified mail and return receipt requested, to have proof of mailing and receipt.

Important Mailing Considerations

Deadline: Ensure your form is postmarked by the due date. The deadline is usually January 31st; however, this can vary.
Proof of Mailing: Keep a copy of your completed form and proof of mailing for your records.
Avoid Common Errors: Double-check your EIN, address, and tax calculations.

6. Deadlines and Penalties

Missing the Form 940 filing deadline can result in penalties. Understanding the deadlines and potential penalties is critical to compliance. It is recommended to file the form as soon as possible and not wait until the last minute.

Filing Deadlines for Form 940

The deadline for filing Form 940 is generally January 31st of the following year. However, if you deposit your FUTA tax on time in full, you have an extension until February 10th.

January 31st: Deadline for most employers.
February 10th: Extended deadline if you deposit your FUTA tax on time and in full.

Penalties for Late Filing or Payment

The IRS assesses penalties for late filing or late payment. The penalties can vary depending on how late the filing or payment is. Penalties include: — Safety In Football: Scoring & Rules Explained

Late Filing Penalty: Typically a percentage of the unpaid tax, assessed monthly.
Late Payment Penalty: A percentage of the unpaid tax, depending on how late the payment is.
Interest: Interest may be charged on unpaid taxes and penalties.

How to Avoid Penalties

File on Time: Adhere to the filing deadlines.
Pay on Time: Deposit your FUTA tax on time and in full.
Accuracy: Ensure all information is accurate to avoid errors.
Keep Records: Maintain records of your filings and payments.

7. Common Mistakes to Avoid

Avoiding common errors can help you file Form 940 correctly and avoid penalties. Here are some mistakes to watch out for. — Donald Trump Jr.: A Deep Dive Into His Life And Career

Common Errors to Avoid

Incorrect EIN: Double-check your EIN; this is the most common error.
Wrong Address: Using the wrong IRS mailing address leads to delays.
Incorrect Calculations: Ensure your calculations are accurate.
Missing Information: Complete all required fields on the form.
Failing to E-file When Required: Stay compliant with IRS e-filing mandates.

Tips for Accuracy

Use the IRS Instructions: Always refer to the most recent IRS instructions.
Review Your Form: Before filing, review all the information carefully.
Keep Records: Maintain accurate records of wages, payments, and filings.

8. Resources and Support

The IRS provides several resources to help you with Form 940. Utilizing these resources can simplify the filing process and ensure accuracy. — FSU Quarterback 2025: Who Leads The Seminoles?

IRS Resources

IRS Website: (IRS.gov) - Provides forms, instructions, publications, and FAQs.
Form 940 Instructions: Detailed instructions on how to fill out the form.
IRS Phone Assistance: Call the IRS for assistance with your tax questions. (1-800-829-3676)
IRS Publications: Publications like Publication 15, (Circular E), Employer's Tax Guide, can be helpful.

Other Sources of Support

Tax Professionals: Consider hiring a tax professional for assistance.
Payroll Providers: Many payroll providers offer Form 940 filing services.
Small Business Associations: Associations such as the Small Business Administration (SBA) can provide resources and support.

FAQ Section

1. What is the due date for Form 940?

The due date for Form 940 is generally January 31st of the following year. However, if you deposit your FUTA tax on time and in full, you get an extension to file until February 10th.

2. Can I file Form 940 online?

Yes, you can file Form 940 online. Electronic filing is encouraged and often required for larger businesses. You can e-file through an IRS e-file provider or your payroll service.

3. What happens if I file Form 940 late?

Late filing can result in penalties, typically a percentage of the unpaid tax, assessed monthly. Interest may also be charged on unpaid taxes and penalties.

4. How do I find the correct mailing address for Form 940?

Go to the IRS website (IRS.gov) and search for "Form 940 instructions." Find the section detailing the mailing addresses for Form 940, and select the address corresponding to your business location.

5. What are the key components of Form 940?

Key components include your EIN, taxable wages, FUTA tax liability, any credits, and payments made.

6. Do I need to file Form 940 if I have no employees?

Generally, you do not need to file Form 940 if you did not pay wages of $1,000 or more in any calendar quarter of the year and did not have one or more employees for at least some part of a day in any 20 or more calendar weeks in the year.

7. Where can I get help if I have questions about Form 940?

You can find help on the IRS website, through IRS phone assistance, from tax professionals, or through your payroll provider.

Conclusion

Filing Form 940 accurately and on time is crucial for every employer. By understanding the form's requirements, choosing the correct filing method, and utilizing the resources available, you can ensure compliance and avoid penalties. This guide has provided you with the necessary information and steps to file Form 940 successfully. Remember to consult the IRS website for the most up-to-date instructions and address information. If you have any further questions or need additional assistance, consider consulting with a tax professional or utilizing the resources provided by the IRS.