Use Form 940 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.
Other Items You May Find Useful
Formulario 940-PR, Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo
Comment on Form 940
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