Where to Mail My 940 Form: A Complete Guide for Employers

Filing taxes can often feel like navigating a maze, especially for businesses. Among the various forms employers need to manage, IRS Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, is a crucial one. A common question for employers is, “Where To Mail My 940 Form?” This guide provides a clear and comprehensive answer to this question, ensuring your FUTA tax return reaches the IRS without any hiccups.

Understanding Form 940

Form 940 is used by employers to report their annual Federal Unemployment Tax Act (FUTA) tax liability. This tax, separate from state unemployment taxes, funds unemployment compensation benefits for workers who have lost their jobs. Most employers with even one employee are required to file Form 940 annually. It’s essential to understand your obligations and file correctly to avoid penalties and maintain compliance.

Finding the Correct Mailing Address for Form 940

The IRS doesn’t use a single mailing address for all Form 940 filings. The correct address depends on your business location and whether you are including a payment with your return. Sending your form to the wrong address can cause delays in processing. To ensure your Form 940 reaches the right destination, follow these steps:

1. Consult the IRS Instructions:

The most reliable source for the most up-to-date mailing addresses is always the official IRS instructions for Form 940. These instructions are updated annually and are available on the IRS website. Always refer to the latest version for accuracy.

2. Determine Your Location and Payment Status:

IRS mailing addresses are categorized by state. You need to know the state where your principal business, office, or agency is located. Additionally, determine if you are enclosing a payment with your Form 940. The mailing address differs depending on whether you are sending a payment or filing a return without payment.

3. Locate the Correct Address in the IRS Instructions:

Once you have determined your state and payment status, navigate to the “Where to File” section in the Form 940 instructions. You will find tables listing states and their corresponding mailing addresses for both “Returns without payment” and “Returns with payment.”

Example (Illustrative – Always Check IRS Instructions for Current Addresses):

Let’s say your business is located in Kentucky. According to the IRS instructions (please verify the latest instructions for current addresses), the mailing addresses might be:

• Kentucky – Returns without payment:

  • Department of the Treasury
    Internal Revenue Service
    Kansas City, MO 64999-0043

• Kentucky – Returns with payment:

  • Internal Revenue Service
    P.O. Box 931100
    Louisville, KY 40293-1100

Important Considerations:

• P.O. Boxes: Note that many IRS mailing addresses are P.O. Boxes. Ensure you use the complete P.O. Box number and ZIP code to avoid mail delivery issues.
• Private Delivery Services: If you use a private delivery service like FedEx or UPS, the mailing address might be different. The IRS instructions usually provide specific addresses for private delivery services if applicable.
• Changes Happen: IRS mailing addresses can change. Always double-check the latest instructions before mailing your Form 940, even if you’ve mailed it before.

Why Mailing Address Matters

Sending your Form 940 to the correct address is crucial for several reasons:

• Timely Processing: Correctly addressed forms are processed more efficiently, reducing potential delays in your tax filings.
• Avoid Penalties: Filing at the wrong address could lead to delays that might result in late filing penalties if the IRS doesn’t receive your return by the deadline.
• Accurate Record Keeping: Ensuring your return is correctly received helps maintain accurate records with the IRS, which is important for compliance and future tax matters.

Alternative to Mailing: E-filing Form 940

While mailing is a traditional option, the IRS encourages employers to e-file Form 940. E-filing offers several advantages:

• Convenience: File from your computer anytime, anywhere.
• Faster Processing: E-filed returns are generally processed faster than paper returns.
• Confirmation: You receive confirmation that the IRS has received your return.
• Accuracy: E-filing software often includes built-in checks to help reduce errors.

You can e-file Form 940 through an IRS-approved e-file provider. Many tax software packages for businesses support Form 940 e-filing.

Key Takeaways for Mailing Form 940

• Always check the latest IRS Form 940 instructions for the most current mailing addresses.
• Determine your correct state and payment status to find the right address.
• Use the complete and accurate mailing address, including P.O. Box and ZIP code.
• Consider e-filing as a more efficient and convenient alternative to mailing.

By following these guidelines, you can confidently mail your Form 940 to the correct IRS address, ensuring timely and accurate filing of your FUTA tax return. Always prioritize using the official IRS resources for the most reliable information.

(Note: Please remember to replace the example addresses with actual addresses from the current IRS Form 940 instructions. Always refer to the official IRS documentation for filing your taxes.)