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"Where to File your Taxes" for Form 940

IF you are located in... Return without payment... Return with payment...
Connecticut, Delaware, District of Columbia, Florida, 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 Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0046
Internal Revenue Service
PO Box 804521
Cincinnati, OH 45280-4521
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

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

Internal Revenue Service
P.O. Box 37940
Hartford, CT 06176-7940
Puerto Rico, U.S. Virgin Islands Internal Revenue Service
PO Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 37940
Hartford, CT 06176-7940
If the location of your legal residence, principal place of business, office, or agency is not listed, send all returns to : Internal Revenue Service
PO Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 37940
Hartford, CT 06176-7940
EXCEPTION for Exempt Organizations and government entities. If you are filing Form 940 for an exempt organization or government entity (Federal, state, local or Indian Tribal), use the following address, regardless of your location:

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

Internal Revenue Service
P.O. Box 37940
Hartford, CT 06176-7940
Page Last Reviewed or Updated: 01-Jan-2014