Where to mail 940 form without payment

If you're unable to pay the full amount owed on your Form 940, you can still file the form and make arrangements to pay the balance due. Here's where to mail the form:

United States Department of the Treasury Internal Revenue Service Employer's Annual Federal Unemployment (FUTA) Tax Return P.O. Box 530708 Louisville, KY 40253-0708

Make sure to:

  1. Complete the form accurately and sign it.
  2. Attach any required supporting documentation, such as payment vouchers or explanations for non-payment.
  3. Do not include payment with the form. You will need to make arrangements to pay the balance due separately.

After filing your Form 940, you can:

  1. Pay online: Visit the Electronic Federal Tax Payment System (EFTPS) website at www.irs.gov/payments to make a payment.
  2. Pay by phone: Call the IRS at 1-800-829-1040 to make a payment over the phone.
  3. Set up a payment plan: Contact the IRS at 1-800-829-1040 to discuss setting up a payment plan.
  4. Make a payment by mail: Send a check or money order with the payment voucher (Form 941-V) to the address listed above.

Remember to keep a copy of your Form 940 and any supporting documentation for your records.