Mailing address for form 940

The mailing address for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, depends on the state where you are filing. Here are the mailing addresses for each state:

States that do not have a state unemployment tax agency:

• Alabama: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Alaska: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Delaware: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Montana: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• New Hampshire: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• North Dakota: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Oklahoma: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Utah: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Vermont: IRS, P.O. Box 802551, Dallas, TX 75380-2551
• Wyoming: IRS, P.O. Box 802551, Dallas, TX 75380-2551

States with a state unemployment tax agency:

• Arizona: Arizona Department of Economic Security, Unemployment Insurance Division, P.O. Box 1436, Phoenix, AZ 85001-1436
• Arkansas: Arkansas Department of Workforce Services, Unemployment Insurance Division, P.O. Box 860, Little Rock, AR 72203-0860
• California: Employment Development Department, P.O. Box 826880, Sacramento, CA 94280-2680
• Colorado: Colorado Department of Labor and Employment, Unemployment Insurance Division, P.O. Box 1758, Denver, CO 80201-1758
• Connecticut: Connecticut Department of Labor, Unemployment Insurance Division, P.O. Box 2930, Hartford, CT 06104-2930
• Florida: Florida Department of Revenue, P.O. Box 7449, Tallahassee, FL 32314-7449
• Georgia: Georgia Department of Labor, Unemployment Insurance Division, P.O. Box 1159, Atlanta, GA 30301-1159
• Idaho: Idaho Department of Labor, Unemployment Insurance Division, P.O. Box 83720, Boise, ID 83720-0001
• Illinois: Illinois Department of Employment Security, P.O. Box 19276, Springfield, IL 62794-9276
• Indiana: Indiana Department of Workforce Development, Unemployment Insurance Division, P.O. Box 6195, Indianapolis, IN 46206-6195
• Iowa: Iowa Workforce Development, Unemployment Insurance Division, P.O. Box 4730, Des Moines, IA 50306-4730
• Kansas: Kansas Department of Labor, Unemployment Insurance Division, P.O. Box 443, Topeka, KS 66603-0443
• Kentucky: Kentucky Office of Unemployment Insurance, P.O. Box 2857, Frankfort, KY 40602-2857
• Louisiana: Louisiana Workforce Commission, Unemployment Insurance Division, P.O. Box 94094, Baton Rouge, LA 70804-9094
• Maine: Maine Department of Labor, Unemployment Insurance Division, P.O. Box 248, Augusta, ME 04330-0248
• Maryland: Maryland Department of Labor, Unemployment Insurance Division, P.O. Box 674, Baltimore, MD 21203-0674
• Massachusetts: Massachusetts Department of Unemployment Assistance, P.O. Box 1470, Boston, MA 02201-1470
• Michigan: Michigan Unemployment Insurance Agency, P.O. Box 30018, Lansing, MI 48909-7518
• Minnesota: Minnesota Department of Employment and Economic Development, Unemployment Insurance Division, P.O. Box 64375, St. Paul, MN 55164-0375
• Mississippi: Mississippi Department of Employment Security, P.O. Box 1691, Jackson, MS 39215-1691
• Missouri: Missouri Department of Labor and Industrial Relations, Unemployment Insurance Division, P.O. Box 59, Jefferson City, MO 65102-0059
• Nebraska: Nebraska Department of Labor, Unemployment Insurance Division, P.O. Box 94600, Lincoln, NE 68509-4600
• Nevada: Nevada Department of Employment, Training and Rehabilitation, Unemployment Insurance Division, P.O. Box 1918, Carson City, NV 89702-1918
• New Jersey: New Jersey Department of Labor and Workforce Development, Unemployment Insurance Division, P.O. Box 957, Trenton, NJ 08625-0957
• New Mexico: New Mexico Department of Workforce Solutions, Unemployment Insurance Division, P.O. Box 15173, Santa Fe, NM 87504-5173
• New York: New York State Department of Labor, Unemployment Insurance Division, P.O. Box 1513, Albany, NY 12201-1513
• North Carolina: North Carolina Department of Commerce, Unemployment Insurance Division, P.O. Box 25903, Raleigh, NC 27611-5903
• Ohio: Ohio Department of Job and Family Services, Unemployment Insurance Division, P.O. Box 182700, Columbus, OH 43218-2700
• Oregon: Oregon Employment Department, Unemployment Insurance Division, P.O. Box 14165, Salem, OR 97309-4165
• Pennsylvania: Pennsylvania Department of Labor and Industry, Unemployment Insurance Division, P.O. Box 1331, Harrisburg, PA 17108-1331
• Rhode Island: Rhode Island Department of Labor and Training, Unemployment Insurance Division, P.O. Box 1511, Providence, RI 02901-1511
• South Carolina: South Carolina Department of Employment and Workforce, Unemployment Insurance Division, P.O. Box 995, Columbia, SC 29202-0995
• South Dakota: South Dakota Department of Labor and Regulation, Unemployment Insurance Division, P.O. Box 4730, Pierre, SD 57501-4730
• Tennessee: Tennessee Department of Labor and Workforce Development, Unemployment Insurance Division, P.O. Box 14130, Nashville, TN 37214-1300
• Texas: Texas Workforce Commission, Unemployment Insurance Division, P.O. Box 149030, Austin, TX 78714-9030
• Virginia: Virginia Employment Commission, Unemployment Insurance Division, P.O. Box 26441, Richmond, VA 23261-6441
• Washington: Washington State Employment Security Department, P.O. Box 9046, Olympia, WA 98507-9046
• West Virginia: West Virginia Department of Employment Security, P.O. Box 1700, Charleston, WV 25326-1700
• Wisconsin: Wisconsin Department of Workforce Development, Unemployment Insurance Division, P.O. Box 7902, Madison, WI 53707-7902

Note: If you are filing for a state that does not have a state unemployment tax agency, you should file with the IRS at the address listed above.