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.
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.
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:
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
Comment on Form 940
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