Employer's Annual Federal Unemployment (FUTA) Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- Instructions for Form 940 - Introductory Material
- General Instructions:
- What's the Purpose of Form 940?
- Who Must File Form 940?
- When Must You File Form 940?
- Where Do You File?
- Credit for State Unemployment Tax Paid to a State Unemployment Fund
- When Must You Deposit Your FUTA Tax?
- How Do You Figure Your FUTA Tax Liability for Each Quarter?
- How Must You Deposit Your FUTA Tax?
- How Can You Avoid Penalties and Interest?
- Can You Amend a Return?
- Completing Your Form 940
- Employer Identification Number (EIN), Name, Trade Name, and Address
- Type of Return
- Specific Instructions
- Part 1:Tell Us About Your Return
- Part 2:Determine Your FUTA Tax Before Adjustments
- Part 3:Determine Your Adjustments
- Part 4:Determine Your FUTA Tax and Balance Due or Overpayment
- Part 5: Report Your FUTA Tax Liability by Quarter Only if Line 12 is More Than $500
- Part 6: May We Speak With Your Third-Party Designee?
- Part 7: Sign Here (Approved Roles)
- Instructions for Form 940 - Notices
|More Online Instructions|