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Learn more about E-filing your employment tax returns. Go paperless and e-file forms 940, 941, 943, 944 and 945.

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Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

Use this form to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. Only employers pay FUTA tax. Do not collect or deduct FUTA tax from your employees' wages.

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Page Last Reviewed or Updated: 02-Aug-2016