Where to mail 940 return without payment

If you're unable to pay the full amount owed on your 940 return, you can still file it with the IRS and set up a payment plan. Here's where to mail it:

For Paper Filers:

• Mail your completed Form 940 to:
  • Internal Revenue Service
  • P.O. Box 802514
  • Cincinnati, OH 45280-2514

For Electronic Filers:

• If you e-filed your Form 940, you don't need to mail a paper copy. The IRS will receive your return electronically.

Payment Plan:

• If you're unable to pay the full amount owed, you can set up a payment plan with the IRS. You can do this by:
  • Calling the IRS at 1-800-829-1040
  • Using the Online Payment Agreement (OPA) tool on the IRS website
  • Filing Form 9465, Installment Agreement Request, with the IRS

Important:

• Make sure to include all required documentation, such as payment vouchers (Form 945-V) and any supporting schedules or attachments.
• Keep a copy of your return and any supporting documents for your records.
• If you're experiencing financial difficulties, you may want to consider seeking the help of a tax professional or financial advisor.

Remember to file your Form 940 by the due date to avoid penalties and interest. If you're unable to pay the full amount owed, setting up a payment plan can help you avoid additional penalties and interest.