Table of Contents

• Instructions for Form 940 - Introductory Material
  • Future Developments
  • What's New
    • Reminders
    • How Can You Get More Help?
• General Instructions: Understanding Form 940
  • What's the Purpose of Form 940?
  • Who Must File Form 940?
    • For Employers of Household Employees . . .
    • For Agricultural Employers . . .
    • For Indian Tribal Governments . . .
    • For Tax-Exempt Organizations . . .
    • For Employers of State or Local Governments. . .
  • When Must You File Form 940?
  • Where Do You File?
  • Credit for State Unemployment Tax Paid to a State Unemployment Fund
  • When Must You Deposit Your FUTA Tax?
  • How Do You Figure Your FUTA Tax Liability for Each Quarter?
    • Figure Your Tax Liability
  • How Must You Deposit Your FUTA Tax?
    • You Must Deposit Your FUTA Tax Using EFT
  • How Can You Avoid Penalties and Interest?
  • Can You Amend a Return?
  • Completing Your Form 940
    • Follow These Guidelines to Correctly Fill Out the Form
  • Employer Identification Number (EIN), Name, Trade Name, and Address
    • Enter Your Business Information at the Top of the Form
    • Tell Us if You Change Your Name or Address
  • Type of Return
• Specific Instructions
  • Part 1:Tell Us About Your Return
    • 1.If You Were Required to Pay Your State Unemployment Tax In . . .
    • 2.If You Paid Wages in a State That is Subject to Credit Reduction
  • Part 2:Determine Your FUTA Tax Before Adjustments for 2012
    • 3.Total Payments to All Employees
    • 4.Payments Exempt from FUTA Tax
    • 5.Total of Payments Made to Each Employee in Excess of $7,000
    • 6. Subtotal
    • 7. Total Taxable FUTA Wages
    • 8. FUTA Tax Before Adjustments
  • Part 3:Determine Your Adjustments
    • 9.If ALL of the Taxable FUTA Wages You Paid Were Excluded from State Unemployment Tax. . .
    • 10.If SOME of the Taxable FUTA Wages You Paid Were Excluded From State Unemployment Tax, or You Paid any State Unemployment Tax Late...
    • 11.If Credit Reduction Applies . . .
  • Part 4:Determine Your FUTA Taxfor 2012
    • 12.Total FUTA Tax After Adjustments
    • 13.FUTA Tax Deposited for the Year
    • 14.Balance Due
    • 15.Overpayment
  • Part 5: Report Your FUTA Tax Liability by Quarter Only if Line 12 is More Than $500
    • 16.Report the Amount of Your FUTA Tax Liability for Each Quarter
    • 17.Total Tax Liability for the Year
  • Part 6: May We Speak With Your Third-Party Designee?
  • Part 7: Sign Here
    • You MUST Fill Out Both Pages of This Form and SIGN It
    • Who Must Sign Form 940?
• Instructions for Form 940 - Notices
  • Privacy Act and Paperwork Reduction Act Notice