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What this notice is about
We received your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, but you aren’t required to file this form. Churches and certain religious organizations are exempt from paying federal unemployment tax.
What you need to do
- Don’t file Form 940.
- Don’t make any deposits for federal unemployment tax.
Frequently asked questions
Should I still file Form 941, Employer’s Quarterly Federal Tax Return? (updated Mar. 16, 2026)
You must file a Form 941 for federal income taxes and other amounts withheld from employees’ compensation. See Publication 15, (Circular E), Employer’s Tax Guide for more information.
What if I made tax deposits for Form 940? (added Mar. 16, 2026)
You can request a refund by filing Form 843, Claim for Refund and Request for Abatement.
Am I also exempt from paying state unemployment tax? (added Mar. 16, 2026)
Contact your state to determine if you must make contributions under the state unemployment compensation law.
Who can I contact if I disagree with this notice? (updated Mar. 16, 2026)
You can call the telephone number on your notice.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.