What is the mailing address for IRS form 940 if you live in VA?

If you live in Virginia and are filing IRS Form 940, the mailing address depends on whether you are including a payment. If you are not including a payment, send it to:

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045.

If you are sending a payment, mail it to:

Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100.