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Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

Use this form to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. Only employers pay FUTA tax. Do not collect or deduct FUTA tax from your employees' wages.

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Recent Developments

Revenue Procedure 2013-39 describes and updates the procedure for requesting the IRS authorize a person to act as agent under section 3504 of the Internal Revenue Code and Regulations section 31.3504-1.

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.

Other Items You May Find Useful:

All Form 940 Revisions

Publication 15 (Circular E), Employer's Tax Guide

Publication 542, Corporations

Revenue Procedure 2013–39, 26 CFR 31.3504–1: Designation of Agent by Application

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Comment on Form 940

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 01-Apr-2014