Form 940
If you are filing for the following states: Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin
Return without payment:
Internal Revenue Service
Cincinnati, OH 45999-0046
Return with payment:
Internal Revenue Service
PO Box 105887
Atlanta, GA 30348-5887
If you are filing in the following states: Alabama, Alaska, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming
Return without payment:
Internal Revenue Service
Ogden, UT 84201-0046
Return with payment:
Internal Revenue Service
P.O. Box 660095
Dallas, TX 75266-0095
If you are filing in the following territories: Puerto Rico, U.S. Virgin Islands
Return without payment:
Internal Revenue Service
Philadelphia, PA 19255-0046
Return with payment:
Internal Revenue Service
PO Box 80105
Cincinnati, OH 45280-0005
If you are filing Form 940 for an exempt organization or government entity (federal, state, local, or Indian tribal), click here for the filing addresses regardless of location.
Return without payment:
Internal Revenue Service
Ogden, UT 84201-0046
Return with payment:
Internal Revenue Service
P.O. Box 660095
Dallas, TX 75266-0095
If the location of your legal residence, principal place of business, office, or agency is not listed above:
Return without payment:
Internal Revenue Service
Philadelphia, PA 19255-0046
Return with payment:
Internal Revenue Service
Philadelphia, PA 19255-0046
