To file an amended Form 940, either submit it electronically through the IRS Modernized e-File system or mail the paper return to one of three service centers. Employers in eastern and midwestern states mail no-payment returns to Kansas City, MO; employers in western and southern states mail them to Ogden, UT; and any amended Form 940 that includes a payment goes to Louisville, KY, regardless of where the business is located.1Internal Revenue Service. Where to File Your Taxes for Form 940
There Is No Separate Form 940-X
If you’ve been hunting for a “Form 940-X,” that’s why you can’t find one. Unlike Form 941, which has its own correction form, FUTA corrections are made on Form 940 itself. You use the same version of Form 940 for the tax year you’re correcting, check the “Amended Return” box at the top, and complete the entire form with the corrected figures. The IRS instructions encourage electronic filing of amended returns but also accept paper.2Internal Revenue Service. Instructions for Form 940
Filing Electronically Through Modernized e-File
The IRS accepts amended Form 940 returns through Modernized e-File and encourages employers to use it.2Internal Revenue Service. Instructions for Form 940 E-filing removes the mailing question entirely, produces an immediate confirmation of receipt, and generally processes faster than a paper return. Most payroll software packages and authorized IRS e-file providers support amended Form 940 submissions. If a payroll service handles your original filings, ask whether they can also transmit the amendment.
Mailing Address When No Payment Is Enclosed
Paper amended returns without a payment go to one of two service centers based on the state where your business is located.1Internal Revenue Service. Where to File Your Taxes for Form 940
Send to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0046 if your business is in:
- Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin.
Send to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0046 if your business is in:
- Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming.
Mailing Address When a Payment Is Enclosed
If your amended return shows a balance due and you’re enclosing a check or money order, the state-by-state split does not apply. Every employer, regardless of location, mails the return and payment to a single address:1Internal Revenue Service. Where to File Your Taxes for Form 940
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-2000
Sending a payment to Kansas City or Ogden instead of Louisville will delay processing. Make the check payable to “United States Treasury,” and write your Employer Identification Number, the tax year being corrected, and “Form 940” on the memo line.
What to Include With the Return
Whether you mail or e-file, complete the entire form with the corrected figures rather than only the lines that changed, and attach a written explanation of every correction. Vague notes like “correcting an error” are where amended returns get stuck. Say specifically what went wrong: a miscalculation of taxable wages, an incorrect state credit reduction, misclassified workers, or something else. Sign and date the return. An unsigned amended return is treated as if it was never filed.
Deadline to File
To claim a refund, you generally have three years from the date the original Form 940 was filed or two years from the date the tax was paid, whichever is later. If you’re correcting an underpayment, there is no formal deadline, but interest and penalties accrue from the original due date of the tax, so filing sooner limits what you owe. The IRS can also assess additional employment tax for up to three years after the original return was filed.
Records to Keep After Filing
Hold on to the original Form 940, the amended return, supporting calculations, and proof of filing, whether that’s a certified mail receipt or an e-file confirmation, for at least four years after filing. That period aligns with the general retention window for employment tax records.3Internal Revenue Service. Employment Tax Recordkeeping If the IRS follows up with a notice asking for payroll records, state unemployment tax certifications, or corrected wage calculations, respond promptly. Ignoring correspondence on an amended return can result in the correction being disallowed, leaving the original error on the books along with any penalties that have built up since.