You are not required to file Form 940, Federal Unemployment Tax.
We received your Form 940 (PDF); however, you are not required to file. We have determined that you’re an exempt organization under section 501(e), 501(f), or 501(k) of the Internal Revenue Code and therefore, you’re exempt from federal unemployment tax.
What you need to do
- Destroy any Forms 940 you received. Do not make tax deposits for federal unemployment tax.
- Contact your state to find out if you’re required to make contributions under the state unemployment compensation law.
- 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.