2022 form 940 mailing address
The mailing address for the 2022 Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, is:
Internal Revenue Service Attn: FUTA 1111 Constitution Ave NW Washington, DC 20224-0002
You can also file your Form 940 electronically through the Electronic Federal Tax Payment System (EFTPS) or through an authorized third-party provider. The electronic filing address is:
Make sure to include your Employer Identification Number (EIN) and the words "Form 940" in the subject line of the email.
If you need to mail a payment with your Form 940, you can send it to the same address above. However, if you are making a payment only, you can use the following address:
Internal Revenue Service P.O. Box 802514 Cincinnati, OH 45280-2514
Remember to include your EIN and the words "Form 940 payment" on the payment coupon or check.