File Form 940 — Employer's Annual FUTA Tax Return

Report federal unemployment (FUTA) tax for the year.

$200 flat per filing (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)94x Online Signature PIN (the business self-files)

Signer name

Signer title

Taxpayer PIN (5 digits)

Practitioner PIN (5 digits)

PIN entered by

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