Step 1 of 5 · The return and the employer

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. We e-file Form 940 directly with the IRS.

Employer (filer)

Return

Third-party payer