The address used to send the IRS Form 940 entirely depends on where the employer is located and whether a payment is included with the return, and the IRS lists the various addresses on its website. If the employer isn't including a payment, the form may be sent to IRS offices in Cincinnati, Ohio or Ogden, Utah. If a payment will be included, the employer will either send the form and payment to an IRS office in Cincinnati, Ohio or Hartford, Connecticut.
Employers use IRS Form 940 to report the unemployment tax that must be paid for eligible employees, although the form is required whether or not the tax is actually due. Eligible employees are those who earned $1,500 or more during the year or who worked at least 20 weeks during the year.