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

Use Form 940 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.


Current revision

Form 940PDF

Instructions for Form 940 (Print versionPDF)


Recent developments

None at this time.


Schedules

Use Schedule A (Form 940) to figure your annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws.

Schedule A (Form 940)PDF 
All Schedule A (Form 940) Revisions

 Use this schedule to allocate the aggregate information reported on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, to each home care service recipient client.

Schedule R (Form 940)PDF 
All Schedule R (Form 940) Revisions  


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