Where to file your Form 940 with payment depends on your location and whether or not you’re filing an amended return. For a full list of addresses, visit the IRS website pages for Form 940 instructions. The IRS appears to split Form 940 returns into two main brackets. The north east quarter, as far east as Wisconsin and as far south as Tennessee, has two addresses: Returns without payments: Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0046 Returns with payments: Internal Revenue Service PO Box 804521 Cincinnati, OH 45280-4521 If you are filing an amended return, send your form to the ‘without payment’ address. For the southern and western quarters, the two addresses are: Returns without payments: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046 Returns with payments: Internal Revenue Service PO Box 105078 Atlanta, GA 30348-5078 Again, for amended returns, send your form to the ‘without payment’ address. Please double check the website to be certain you’re sending your payment to the correct address for your state of residence. For Puerto Rice, the US Virgin Islands, residence outside of the United Sates and its territories there are yet other addresses, as well as other addresses for exempt organizations and government entities. When writing a check to the IRS, be sure to make it out to U.S. Treasury with your social security number or employer identification number, tax period, and related tax form number included on the back. Cash payments can only be made at local IRS offices or you can make payments for Form 940 online.
