Keep your payroll records accurate all year. Use payroll software that tracks FUTA wages separately—it’s a lifesaver for avoiding underreporting. Before January 31 each year, reconcile your Form 940 with your quarterly 941 filings. Spot discrepancies early, and you won’t be scrambling later. Set a...

Where Do I Mail An Amended Form 940?

Quick Fix Summary
Made a mistake on your Form 940? No worries. Grab a fresh copy, mark the "Amended" box in the top right, and mail it to the right IRS address (payment enclosed or not). Using QuickBooks Online? Head to Payroll Tax > Annual Tax Forms > 940 > View > Amend. Just double-check those numbers before hitting send—no one wants to repeat the same error.

What’s Happening

Form 940 reports your annual federal unemployment tax (FUTA) liability. Filed it wrong? Maybe the wages were off, the tax amount was off, or you missed a credit. Time to correct it with an amended return. Unlike quarterly forms (like 941), you only file Form 940 once a year, and it’s due by January 31 of the following year. If you paid at least $1,000 in wages in any quarter, you’re on the hook for this annual filing.

Step-by-Step Solution

Option 1: Amending Form 940 by Mail (Paper Filing)

This is the go-to method unless you’re using an e-filing system that supports amendments.

Grab the latest Form 940 and Instructions from the IRS website.
Flip to page 1 and check the “Amended” box in the top right corner.
Fill in the corrected amounts on the right lines—don’t just scribble over the old numbers. Recalculate your FUTA tax based on the corrected wage base.
Sign your name and jot down today’s date.

Now, figure out where to mail it. Here’s the deal as of 2026:

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

Pop it in the mail with certified mail—just to be safe and confirm delivery.

Option 2: Amending Form 940 in QuickBooks Online (QBO)

Filed your original return through QBO? You can fix it right there in the system.

Log into QuickBooks Online and head to Taxes > Payroll Tax.
Click on Forms, then Annual Tax Forms.
Find Form 940 – Employer’s Annual Federal Unemployment Tax Return and hit View.
If the original return was filed through QBO, you’ll see an option to Amend or Adjust.
Follow the prompts to correct the wage amounts, recalculate the tax, and sign electronically.
Submit the amended return. QBO will generate a new confirmation and update your records automatically.

If This Didn’t Work

You missed the deadline: You’ve got up to three years from the original filing date or two years from payment—whichever comes later. Miss that window? Talk to a tax pro. They’ve seen it all.
Software glitch or duplicate filing: If QBO won’t let you amend, export the form, fill it out manually, and mail it. Still stuck? Call QBO support at 1-800-488-7330. They’ll sort you out.
Incorrect payment address: Always double-check the address on the IRS website. These things change more often than you’d think.

Prevention Tips

Keep your payroll records accurate all year. Use payroll software that tracks FUTA wages separately—it’s a lifesaver for avoiding underreporting.
Before January 31 each year, reconcile your Form 940 with your quarterly 941 filings. Spot discrepancies early, and you won’t be scrambling later.
Set a calendar reminder 60 days before the deadline. Proactively review and correct any potential errors—it’s way easier than fixing them after the fact.
Use EFTPS (Electronic Federal Tax Payment System) to pay your FUTA taxes. Instant confirmation and fewer mailing headaches? Yes, please.
If you use an accountant or payroll service, ask for a mid-year FUTA reconciliation. Get it right before year-end, and you’ll save yourself a headache.