Page 192 - BusinessStructures & Forms

10:54 - 29-Nov-2022
Page 4 of 15
Fileid: … tions/i940/2022/a/xml/cycle05/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If any due date for filing falls on a Saturday, Sunday, or PDSs can't deliver to P.O. boxes. You must use the
legal holiday, you may file your return on the next U.S. Postal Service to mail an item to a P.O. box address.
business day. Go to IRS.gov/PDS for the current list of PDSs. For the
Where Do You File? IRS mailing address to use if you’re using a PDS, go to
IRS.gov/PDSstreetAddresses. Select the mailing address
You’re encouraged to file Form 940 electronically. Go to listed on the webpage that is in the same state as the
address to which you would mail returns filed without a
IRS.gov/EmploymentEfile for more information on payment, as shown in the table that follows.
electronic filing. If you file a paper return, where you file
depends on whether you include a payment with Form
940. Mail your return to the address listed for your location
in the table that follows.

Mailing Addresses for Form 940

If you’re in . . . Without a payment . . . With a payment . . .

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Department of the Treasury Internal Revenue Service
Indiana, Kentucky, Maine, Maryland, Massachusetts, Internal Revenue Service P.O. Box 806531
Michigan, New Hampshire, New Jersey, New York, North Kansas City, MO 64999-0046 Cincinnati, OH 45280-6531
Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Department of the Treasury Internal Revenue Service
Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Internal Revenue Service P.O. Box 932000
Mississippi, Missouri, Montana, Nebraska, Nevada, New Ogden, UT 84201-0046 Louisville, KY 40293-2000
Mexico, North Dakota, Oklahoma, Oregon, South Dakota,
Texas, Utah, Washington, Wyoming
Puerto Rico, U.S. Virgin Islands Internal Revenue Service Internal Revenue Service
P.O. Box 409101 P.O. Box 932000
Ogden, UT 84409 Louisville, KY 40293-2000

If the location of your legal residence, principal place of Internal Revenue Service Internal Revenue Service
business, office, or agency is not listed P.O. Box 409101 P.O. Box 932000
Ogden, UT 84409 Louisville, KY 40293-2000

EXCEPTION for tax-exempt organizations; federal, state, Department of the Treasury Internal Revenue Service
and local governments; and Indian tribal governments, Internal Revenue Service P.O. Box 932000
regardless of your location Ogden, UT 84201-0046 Louisville, KY 40293-2000
Your filing address may have changed from that fund for the payment of unemployment benefits. They
! used to file your employment tax return in prior don't include:
• Any payments deducted or deductible from your
CAUTION years. employees' pay;
Credit for State Unemployment Tax • Penalties, interest, or special administrative taxes; and
• Voluntary amounts you paid to get a lower assigned
Paid to a State Unemployment Fund state experience rate.
Generally, you get a credit for amounts you pay to a state Additional credit. You may receive an additional credit
(including the District of Columbia, Puerto Rico, and the if you have a state experience rate lower than 5.4%
U.S. Virgin Islands) unemployment fund by January 31, (0.054). This applies even if your rate varies during the
2023 (or February 10, 2023, if that is your Form 940 due year. This additional credit is the difference between your
date). Your FUTA tax may be higher if you don't pay the actual state unemployment tax payments and the amount
state unemployment tax timely by January 31, 2023 (or you would have been required to pay at 5.4%. For wages
February 10, 2023, if that is your Form 940 due date). This paid to a work site employee, the CPEO is allowed the
is true regardless of whether state law defers the payment additional credit if the CPEO is allowed, under state law,
of taxes due until after this date. If you didn't pay all state to collect and remit contributions to the state
unemployment tax by the due date of Form 940, see the unemployment fund with respect to a work site employee.
line 10 instructions. For wages paid to a work site Special credit for successor employers. You may be
employee, a CPEO is eligible for the credit whether the eligible for a credit based on the state unemployment
CPEO or a customer of the CPEO made the contribution taxes paid by a predecessor. You may claim this credit if
with respect to a work site employee. you’re a successor employer who acquired a business in
State unemployment taxes are sometimes called 2022 from a predecessor who wasn't an employer for
“contributions.” These contributions are payments that a FUTA purposes and, therefore, wasn't required to file
state requires an employer to make to its unemployment Form 940 for 2022. See section 3302(e). You can include

-4- Instructions for Form 940 (2022)