Where to send tax form 940?

Form 940, the Employer's Annual Federal Unemployment (FUTA) Tax Return, should be sent to the address specified in the form's instructions, which varies depending on whether you are enclosing a payment. If you are not making a payment, you can send it to the appropriate address based on your state. For specific details, you can refer to the IRS website or the instructions included with the form. Make sure to use the correct address to avoid any processing delays.