Where Do I Mail An Amended Form 940?

Mail your amended Form 940 to the IRS at P.O. Box 409101, Ogden, UT 84409 if no payment is enclosed, or P.O. Box 932000, Louisville, KY 40293-2000 if you include payment.

What’s happening with Form 940?

Form 940 is the annual federal unemployment tax return (FUTA), and you file an amended return when prior figures were incorrect or missing.

Every year, employers report their annual FUTA liability. That’s due by January 31 of the following year—if you paid at least $1,000 in wages in any quarter. Common slip-ups include wrong wage totals, tax math errors, or forgotten credits. An amended Form 940 fixes those mistakes. It’s filed separately from quarterly reports like Form 941. The IRS treats amendments just like original returns, so getting it right and on time really matters.

How do I actually correct an amended Form 940?

Correct an amended Form 940 by marking the “Amended” box, recalculating tax on the corrected wage base, signing, and mailing to the correct IRS address with certified mail.

First, grab the latest Form 940 and Instructions from the IRS site. On page 1, check the “Amended” box up top. Then plug in the corrected wage totals on lines 3, 5, 7, 10, and 11. Recalculate the tax on lines 12 through 16 using the current FUTA wage base ($7,000 per employee as of 2026). Sign and date it, then pick the mailing address based on whether you’re sending payment:

Payment Status	Mailing Address
No payment enclosed	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409
Payment enclosed	Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000

Send it certified mail with return receipt so you know it arrived. Keep a copy and the proof of mailing date in your files.

Can I amend Form 940 inside QuickBooks Online?

In QuickBooks Online, locate Form 940 under Taxes > Payroll Tax > Forms > Annual Tax Forms, then select Amend to correct wage amounts, recalculate tax, and submit electronically.

Log in and head to Taxes > Payroll Tax > Forms > Annual Tax Forms. Find “Form 940 – Employer’s Annual Federal Unemployment Tax Return” and click View. If you originally filed through QBO, you’ll see an Amend button. Enter the corrected wages and let QBO recalculate the tax. It spits out a new confirmation and updates your books automatically—no paper needed and you get instant proof it was received.

My amendment didn’t go through—now what?

If your amendment fails, check the deadline (up to three years from filing or two years from payment), verify software compatibility, and confirm the mailing address on IRS.gov.

Missed the window? A licensed tax pro can file a Form 843 to claim refunds or reduce penalties. Software hiccups? Export the form, finish it by hand, and mail it to the right address. Always double-check the IRS mailing addresses on IRS.gov—they do change. QuickBooks Online users can call 1-800-488-7330 if the amend button is missing or glitching.

How can I avoid Form 940 mistakes in the future?

Prevent Form 940 errors by reconciling wages monthly, using payroll software that tracks FUTA separately, and setting a calendar reminder 60 days before the January 31 deadline.

Keep clean payroll records all year. Reconcile FUTA wages every month so nothing surprises you at year-end. Pick payroll software that flags FUTA-eligible wages and catches underreporting. Come December, reconcile Form 940 with your quarterly Forms 941 to spot mismatches early. Set a calendar alert 60 days before January 31 to review and fix anything before you file. Pay FUTA taxes through EFTPS for instant confirmation and digital proof. If you use an accountant or payroll service, ask for a mid-year FUTA check to head off problems before the deadline hits.