We received your Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, but you do not need to file this form. Churches and certain religious organizations are exempt from federal unemployment tax.
What you need to do
- Do not file Form 940 (PDF).
- Destroy any Forms 940 you have.
- Do not make any tax deposits for Form 940.
You may want to
Contact your state to determine if you must make contributions under the state unemployment compensation law.
Answers to common questions
Should I still file Form 941, Employer’s Quarterly Federal Tax Return (PDF)?
You must file a Form 941 for federal income taxes and other amounts withheld from employees’ compensation.
Who can I contact if I disagree with this notice?
You can call the telephone number on the top right corner of your notice.
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.