Where to mail 940 and 941

The IRS forms 940 and 941 are used to report employment taxes, and the mailing addresses for these forms depend on the type of employer and the state where the employer is located. Here are the general mailing addresses for these forms:

Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return

• If you're a private employer, mail the form to:
  • IRS, P.O. Box 530, Cincinnati, OH 45201-0530
• If you're a government employer, mail the form to:
  • IRS, P.O. Box 802551, Cincinnati, OH 45280-2551

Form 941: Employer's Quarterly Federal Tax Return

• If you're a private employer, mail the form to:
  • IRS, P.O. Box 802510, Cincinnati, OH 45280-2510
• If you're a government employer, mail the form to:
  • IRS, P.O. Box 802551, Cincinnati, OH 45280-2551

Note that these addresses are for paper filings only. If you're filing electronically, you'll need to use the Electronic Federal Tax Payment System (EFTPS) or other approved electronic filing methods.

Additionally, if you're a multi-state employer, you may need to file separate forms with each state's unemployment insurance program. You can find the mailing addresses for each state's unemployment insurance program by visiting the National Association of State Workforce Agencies (NASWA) website.

Remember to always check the IRS website or the instructions for each form for any updates or changes to the mailing addresses before submitting your forms.