check this link for 941 http://www.irs.gov/file/article/0,,id=111163,00.html
check this link for 940 http://www.irs.gov/file/article/0,,id=111150,00.html
940 Illinois resident where to mail
Because it depends on your location, please check the following website to find where to mail your IRS form 940.
The address is: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0046.
Where to mail 940 filing
To mail IRS Form 940 from Minnesota, send it to the following address: Department of the Treasury, Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. If you are using a private delivery service, the address is: Internal Revenue Service, 1973 Rudi Lane, Louisville, KY 40231. Ensure you check for any updates or changes on the IRS website before mailing.
940 Illinois resident where to mail
Because it depends on your location, please check the following website to find where to mail your IRS form 940.
The address is: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0046.
Where to mail 940 filing
To mail IRS Form 940 from Minnesota, send it to the following address: Department of the Treasury, Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. If you are using a private delivery service, the address is: Internal Revenue Service, 1973 Rudi Lane, Louisville, KY 40231. Ensure you check for any updates or changes on the IRS website before mailing.
To mail IRS Form 940 for California, send it to the address specified for your situation. If you are not making a payment, mail it to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045. If you are making a payment, send it to: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Always check the latest IRS instructions for any updates or changes to the mailing addresses.
Internal Revenue Service P.O. Box 804521 Cincinnati, OH 45280-4521 Click on the below related link
If you live in Florida, you should mail Form 940 to the appropriate address based on whether you are enclosing a payment or not. If you're not sending a payment, mail it to the Department of the Treasury, Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. If you are sending a payment, use the address: Internal Revenue Service, P.O. Box 804525, Cincinnati, OH 45280-4525. Always double-check the latest IRS guidelines for any updates or changes to mailing addresses.
In Louisiana, you should mail Form 940, along with your payment, to the following address: Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 If you're using a private delivery service, the address is: Internal Revenue Service 1111 Constitution Ave NW Washington, DC 20224 Always ensure to check the latest IRS guidelines, as mailing addresses may change.
If you're mailing Form 940 (Employer's Annual Federal Unemployment Tax Return) from Minnesota, you should send it to the appropriate IRS address based on whether you're including a payment. If you are not sending a payment, mail it to: Department of the Treasury Internal Revenue Service Fresno, CA 93888-0045 If you are sending a payment, use the address: Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100.
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.
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return is mail according to your state of resident, with payment included or without payment included and the exception for exempt organizations. Mail Form 940 with payment included, (check or money order) with your return to the Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046. Form 940 without payment included to the Internal Revenue Service PO Box 804521 Cincinnati, OH 45280-4521 or PO Box 37940 Hartford, CT 06176-7940