Where to mail Form 940: IRS mailing addresses by state

Where to mail Form 940 depends on two things: the state your business is in, and whether a check or money order is in the envelope. The table above is copied from the IRS page Where to file your taxes for Form 940, which the IRS last reviewed or updated on 17 Jul 2026. We read it again on 13 Nov 2026.

Which Form 940 address is yours

• No payment in the envelope. Use the without-payment address for your state: Kansas City, MO 64999-0046 or Ogden, UT 84201-0046.
• A check or money order in the envelope. Every row of the table uses P.O. Box 932000, Louisville, KY 40293-2000. The check goes with Form 940-V, the payment voucher.
• You pay electronically. The Instructions for Form 940 (2025 edition, page dated 30 Apr 2026) say: "If you pay by EFT, credit card, or debit card, file your return using the Without a payment address." They add that you then do not file Form 940-V.
• Puerto Rico and the U.S. Virgin Islands have their own row: P.O. Box 409101, Ogden, UT 84409 without a payment.
• A location that is not listed uses that same Ogden P.O. box. American Samoa, Guam and the Northern Mariana Islands are not named in the table, so this is the row that fits them.
• Tax-exempt organizations, federal, state and local governments and Indian tribal governments use Ogden, UT 84201-0046 wherever they are.

A check with the return is the exception, not the rule. The instructions say federal tax deposits must be made by electronic funds transfer, and they allow a check or money order with the return only when the balance due on line 14 is $500 or less.

The same instructions carry a caution: "Your filing address may have changed from that used to file your employment tax return in prior years."

Do not copy the Form 941 address

Form 940 and Form 941 go to the same three cities, and that is where the mix-ups start. The last four digits and the payment box are different:

The Form 941 column is from the IRS page for that form, which we keep on our Form 941 address page.

Older tables for Form 940 are still online too. Some show P.O. Box 806531, Cincinnati, OH 45280-6531 as the with-payment address for the eastern states. The IRS table dated 17 Jul 2026 does not list Cincinnati anywhere: every with-payment row is P.O. Box 932000, Louisville.

When Form 940 is due in 2027

Form 940 is an annual return. The IRS page Employment tax due dates lists it among the forms due January 31 and says: "If you deposited all the FUTA tax when due, then you have 10 additional calendar days to file the Form 940." The same page says that when a due date falls on a Saturday, Sunday or legal holiday, you may file on the next business day.

Those two dates are our calculation from the IRS rule and the 2027 calendar, because January 31, 2027 is a Sunday. The instructions on irs.gov today are the 2025 edition, which gave February 2, 2026 and February 10, 2026 for last year's return. Check the 2026 instructions when the IRS posts them.

The postmark rule: mailed on time counts as filed on time

The Form 940 instructions state it in one sentence: "If we receive Form 940 after the due date, we will treat Form 940 as filed on time if the envelope containing Form 940 is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service (USPS) on or before the due date, or sent by an IRS-designated private delivery service (PDS) on or before the due date." Otherwise the IRS generally considers the return filed when it is actually received.

The rule comes from section 7502 of the Internal Revenue Code (26 U.S.C. 7502). The regulation under it, 26 CFR 301.7502-1, says two things about certified mail:

• If the sender's receipt is postmarked by the postal employee to whom the item is presented, the date on that receipt is treated as the postmark date.
• For a document, a properly issued, postmarked certified mail sender's receipt and a properly addressed envelope are prima facie evidence that the document was delivered.

That receipt comes from a post office counter. Ask the clerk to postmark your Certified Mail receipt (PS Form 3800) when you hand over the envelope. This page describes the rules and is not tax advice.

Private delivery services use a different address

The IRS keeps a list of designated private delivery services: 8 DHL Express services, 8 FedEx services and 7 UPS services on the day we read it. FedEx Ground and UPS Ground are not on it.

The instructions say: "PDSs can't deliver to P.O. boxes." The IRS gives private carriers street addresses (page dated 29 Oct 2026):

• Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
• Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201

Pick the one in the same state as your without-payment address.

Sign the paper form in ink before you mail it

The instructions put it in capitals: "You MUST Fill Out Both Pages of This Form and SIGN It." Here is what the IRS publishes about how a paper Form 940 can be signed, all read on 13 Nov 2026:

For a sole proprietor or a partner the instructions list no alternative at all. That is why Certisent does not mail Form 940. We print what you upload, so the signature on our copy would be a printed image of a scan. The IRS does not say whether a printout made by a mailing service could count as a facsimile signature under Rev. Proc. 2005-39, and we will not guess with your return.

An employer who paid no wages still signs. The instructions say that if you are not liable for FUTA tax because you made no payments to employees, you check box c, go to Part 7, sign the form and file it.

Amending a Form 940: the address rule flips

Form 940 is amended with another Form 940. The instructions say you use the Form 940 for the year you are correcting, check the amended return box (box a) on page 1 and attach an explanation. Then comes the part that surprises people: "Unless filing the amended return electronically, file the amended return using the Without a payment address (even if a payment is included)."

So an amended paper Form 940 with a check does not go to Louisville. It goes to Kansas City or Ogden, by state. The IRS also takes amended Forms 940 by e-file.

How to send Form 940 by certified mail

1. Print the completed Form 940, both pages, plus Schedule A if you file it.
2. Sign page 2 in ink, and fill in your printed name, title, date and daytime phone.
3. Pick your state in the box at the top of this page and copy the without-payment address onto your envelope. If a check or money order goes in, use the with-payment address and add Form 940-V.
4. Take the envelope to a post office counter and ask for Certified Mail. Ask the clerk to postmark your receipt, and add a return receipt if you want a record of delivery.
5. Keep the postmarked receipt and the tracking number with your copy of the return.

The USPS fees are $5.55 for Certified Mail and $2.91 for an electronic return receipt, plus postage (USPS Notice 123, price list effective 4 Oct 2026, read 13 Nov 2026). Our certified mail guide walks through the counter step by step.

E-file is the other route

The instructions say: "You're encouraged to file Form 940 electronically." The IRS page on e-filing employment tax forms (page dated 7 Nov 2026) says you receive an acknowledgement within 24 hours, and that to sign an e-filed return yourself you either apply for a 94x online signature PIN, allowing at least 45 days for it to arrive, or scan and attach Form 8453-EMP. With a due date at the start of February, a PIN request made in January may not arrive in time.