File Form 940 — Employer's Annual FUTA Tax Return

Report federal unemployment (FUTA) tax for the year.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year (a person reviews and files every return). Currently in preview — data collection is live and e-file is in progress.

Employer (filer)

EIN

Name control (optional)

Legal business name

Business name line 2

Trade name / DBA

In care of

Street address

Street address line 2

City

State

ZIP

Signature

Practitioner PIN (an ERO signs with the taxpayer — Form 8879-EMP)Reporting Agent PIN, 5 digits (an agent signs under a Form 8655 authorization)Form 8453-EMP (the taxpayer signs on paper; we attach the scan)

Signer name

Signer title

Taxpayer PIN (5 digits, optional)

Choose any five digits (not all zeros) as your signature on the return. Leave it blank and you'll authorize us to enter one for you — either way you review and sign Form 8879-EMP before anything is filed.

A reporting agent files this return for the employer (Form 8655)

Attach Form 8822-B — the business address or responsible party has changed

The 94x e-file package has no XML for Form 8822-B, only a box saying one is attached. We prepare the form — the address above is the new one — and transmit the PDF with this return.

Allow a third-party designee to discuss this return with the IRS

A paid preparer completed this return

Return

Tax year

Third-party payer

Amended returnSuccessor employerNo payments to employees in the yearFinal return — business closed or stopped paying wagesSpanish-language form (Formulario 940 (sp))

Part 1 — State(s)

1a. One state only1b. Multi-state employer (complete Schedule A)

State abbreviation

2. Paid wages in a credit-reduction state (complete Schedule A)

Part 2 — FUTA tax before adjustments

3. Total payments to all employees

4. Payments exempt from FUTA tax

Check all exempt-payment types that apply (Line 4a–4e):

5. Total payments over $7,000

6. Subtotal (exempt + over-limit)

7. Total taxable FUTA wages

8. FUTA tax before adjustments

Part 3 — Adjustments & total tax

9. Maximum credit (if all FUTA wages were excluded from state unemployment tax)

10. FUTA adjustment

11. Credit-reduction amount (from Schedule A)

12. Total FUTA tax after adjustments (required)

13. FUTA tax deposited for the year

Balance due or overpayment

Part 5 — Quarterly tax liability (Line 16)

16a. Quarter 1 (Jan–Mar)

16b. Quarter 2 (Apr–Jun)

16c. Quarter 3 (Jul–Sep)

16d. Quarter 4 (Oct–Dec)

17. Total tax liability for the year

Schedule A (Form 940)

Multi-state employers and employers who paid wages in a credit-reduction state list each state, its taxable FUTA wages, and the IRS-published reduction rate for that year.

Include Schedule A (Form 940)

Schedule R (Form 940)

A CPEO or section 3504 agent files one line per client and state, then a subtotal and a total. The filer type here must match the one on Form 940 itself.

Include Schedule R (Form 940)

Payment record

Pay the balance due by electronic funds withdrawal when the return is filed. A single withdrawal cannot exceed $2,500 — pay a larger balance through EFTPS.

Include Payment record

Form 9465 — installment agreement

Ask to pay the balance due in monthly installments. We prepare the Form 9465 and attach it to the return as a PDF.

Request an installment agreement

Final payroll information

When a business stops paying wages, the IRS wants to know who keeps the payroll records and where.

Include Final payroll information