Where to Send Form 940 Without Payment: Ogden or Kansas City

If you’re filing a paper Form 940 without a payment, the IRS uses two addresses split by geography. Employers in western and southern states mail to Ogden, Utah. Employers in eastern and northeastern states mail to Kansas City, Missouri. U.S. territory employers use a separate P.O. Box in Ogden. The right address depends on where your business has its principal place of operation, not where it’s incorporated or where your employees live.¹

Ogden, Utah Address

Use this address if your business is located 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.¹

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046

Kansas City, Missouri Address

Use this address if your business is located 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.¹

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0046

U.S. Territory Address

Employers in Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands use a different Ogden address:²

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

The IRS also directs employers to this address whenever a legal residence or principal place of business sits outside the 50 states and the District of Columbia and doesn’t fit the state groupings above.

Street Addresses for FedEx, UPS, and DHL

The P.O. Box addresses above only work for U.S. Postal Service mail. If you’re sending Form 940 through a private carrier, you need the physical street address of the processing center instead.³

Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108

Not every service level qualifies for the “timely mailing treated as timely filing” rule. Only specific service levels from DHL Express, FedEx, and UPS count; ground shipping, economy services, and most basic options do not.⁴ Keep the tracking receipt as proof of the mailing date.

Proving You Mailed On Time

Form 940 for tax year 2025 is due February 2, 2026, because January 31 falls on a Saturday and the deadline rolls to the next business day.⁵⁶ If you deposited all your FUTA tax on time throughout the year, you get an automatic extension to February 10, 2026, with no request required.

For USPS mail, use Certified Mail or Registered Mail. Under federal law, a timely postmark on a properly addressed, postage-prepaid envelope is treated as timely delivery, and registered or certified mail provides prima facie evidence that the return was delivered.⁷ Without that receipt, you have no defense if the return goes missing.

Amended Returns Use the Same Addresses

Here’s the detail that catches people. If you’re correcting a previously filed Form 940, paper amended returns go to the “without a payment” address regardless of whether you’re enclosing a check with the amended return. Even if your correction results in additional tax owed and you’re sending payment, use the Ogden or Kansas City address above rather than the payment address for original returns.

To amend, check box a on page 1 of the same year’s Form 940, fill in the corrected amounts, attach a written explanation of the changes, and sign the form.⁵ Aggregate amended returns need Schedule R (Form 940) completed only for the employers with adjustments.

What to Include in the Envelope

Both pages of Form 940 must be completed, and Part 7 must be signed, dated, and include a daytime phone number. Who signs depends on your business structure:⁵

Sole proprietorship: the business owner.
Partnership or LLC taxed as a partnership: a responsible partner or member.
Corporation or LLC taxed as a corporation: the president, vice president, or other authorized officer.
Single-member LLC (disregarded entity): the LLC owner or an authorized officer.
Trust or estate: the fiduciary.

A return without a signature is treated as incomplete and gets sent back, which effectively pushes your filing date past the deadline.

Because you are not sending a payment, do not attach Form 940-V. Include Schedule A (Form 940) if you paid wages in a credit reduction state, and Schedule R if you are an approved Section 3504 agent or CPEO filing an aggregate return.² For 2025 wages, California carries a credit reduction of 1.2% and the U.S. Virgin Islands carries a reduction of 4.5%, so employers with wages subject to unemployment laws in either jurisdiction must attach Schedule A.⁸ Forgetting Schedule A when it’s required is a common trigger for an IRS notice.

When You Can Skip the Mail Entirely

The IRS encourages all employers to e-file Form 940, including no-payment returns. E-filing gives you immediate confirmation that the return was accepted and removes the mailing-address question from the picture.⁵ For most employers, e-filing is optional; the main exception is Certified Professional Employer Organizations, which must generally file Form 940 and Schedule R electronically. The rule requiring electronic filing for 10 or more information returns applies to forms like W-2s and 1099s, not to employment tax returns like Form 940.⁹

1
Internal Revenue Service. Where to File Your Taxes for Form 940
2
Internal Revenue Service. 2025 Instructions for Form 940
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Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
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Internal Revenue Service. Private Delivery Services (PDS)
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Internal Revenue Service. Instructions for Form 940 (2025)
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Office of the Law Revision Counsel. 26 U.S. Code 7503 – Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
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Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
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Internal Revenue Service. Schedule A (Form 940) for 2025 – Multi-State Employer and Credit Reduction Information
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Internal Revenue Service. E-File Information Returns