"Where to File your Taxes" (for Form 940)
| IF you are located in... | Return without payment... | Return with payment... |
|---|---|---|
| Connecticut, Delaware, District of Columbia, Florida, 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, Wisconsin | Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0046 |
Internal Revenue Service PO Box 804521 Cincinnati, OH 45280-4521 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming |
Department of the Treasury |
Internal Revenue Service P.O. Box 37940 Hartford, CT 06176-7940 |
| Puerto Rico, U.S. Virgin Islands | Internal Revenue Service PO Box 409101 Ogden, UT 84409 |
Internal Revenue Service P.O. Box 37940 Hartford, CT 06176-7940 |
| If the location of your legal residence, principal place of business, office, or agency is not listed, send all returns to : | Internal Revenue Service PO Box 409101 Ogden, UT 84409 |
Internal Revenue Service P.O. Box 37940 Hartford, CT 06176-7940 |
| EXCEPTION for Exempt Organizations and government entities. If you are filing Form 940 for an exempt organization or government entity (Federal, state, local or Indian Tribal), use the following address, regardless of your location: |
Department of the Treasury |
Internal Revenue Service P.O. Box 37940 Hartford, CT 06176-7940 |
Page Last Reviewed or Updated: 03-Jan-2013
