"Where to File your Taxes" for Form 940

 

Mailing Addresses for Forms 940
IF you’re in ... Mail return without payment ... Mail return with payment ...
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

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0006

Internal Revenue Service
P.O. Box 806531
Cincinnati, OH 45280-6531
 
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 Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
Puerto Rico, U.S. Virgin Islands Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
If the location of your legal residence, principal place of business, office, or agency is not listed … Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
EXCEPTION for tax-exempt organizations, federal, state, and local governments, and Indian tribal governments, regardless of your location Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000