)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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. We determined that you're an exempt organization under Section 501(c)(3) of the Internal Revenue Code.
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? (added 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 find out if you’re required to make contributions under the state unemployment compensation law.
Who can I contact if I disagree with this notice? (added 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.