940

Employer's Annual Federal Unemployment (FUTA) Tax Return

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Form 940 Employer's Federal Unemployment Tax Act (FUTA)
940 Forms - Schedule A
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Where to File Form 940

Federal - Paper

Where you file depends on whether you include a payment with your return. If you are located in:

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

Without a Payment Filing Address:

  • Department of the Treasury
  • Internal Revenue Service
  • Cincinnati, OH 45999-0046

With a Payment Filing Address:

  • Internal Revenue Service
  • P.O. Box 804521
  • Cincinnati, OH 45280-4521

If you are located in:

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, Texas, Utah, Washington, Wyoming, or are a tax-exempt organization, Federal, State or Local Government, or Indian Tribal Government

Without a Payment Filing Address:

  • Department of the Treasury
  • Internal Revenue Service
  • Ogden, UT 84201-0046

With a Payment Filing Address:

  • Internal Revenue Service
  • P.O. Box 105078
  • Atlanta, GA 30348-5078

If the location of your legal residence, principal place of business, office, or agency is outside the United States, see the form instructions.