Form 940, Employer’s Annual FUTA Tax Return Instructions

If credit reduction applies, enter the total from Schedule A (Form 940). This is a short code, typically 2 characters long.

Check this box if you are designating a third party to discuss this return with the IRS.

Enter the name and phone number of the designee who is authorized to discuss this return with the IRS.

Enter the subtotal by adding the amounts from line 4 and line 5.

Enter the subtotal by adding the amounts from line 4 and line 5.

Enter the amount as specified in the form instructions.

Enter the amount as specified in the form instructions.

Print your full name here.

Print your job title here.

Enter the best daytime phone number where you can be reached.

Enter the number of employees who received wages during the year.

Enter the number of employees who received wages during the year.

Enter the total amount of payments made to each employee in excess of $7,000.

Enter the total amount of payments made to each employee in excess of $7,000.

Enter the total payments to employees for the year.

Provide the total payments made to employees during the reporting period.

Enter the two-digit state code where your business is located.

Enter your Employer Identification Number (EIN). This is a unique number assigned to your business by the IRS.

Enter the legal name of your business, not the trade name.

Enter the trade name of your business, if applicable.

Enter the street number of your business address.

Enter the city where your business is located.

Enter the two-digit state code where your business is located.

Enter the ZIP code for your business address.

If your business is located in a foreign country, enter the name of the country.

If your business is located in a foreign country, enter the province or county.

If your business is located in a foreign country, enter the postal code.

Enter the employer's name (not the trade name).

Enter your Employer Identification Number (EIN). This is a unique number assigned to your business by the IRS.

Enter the Employer Identification Number (EIN) again for verification purposes.

Provide the name of the employer or business.

Enter the name of your firm or your name if you are self-employed.

Enter your Employer Identification Number (EIN). This field has a maximum length of 10 characters.

Enter your address.

Enter your phone number.

Enter your city.

Enter your state. This field has a maximum length of 2 characters.

Enter your ZIP code. This field has a maximum length of 10 characters.

Enter the first two digits of your Employer Identification Number (EIN).

Enter the remaining seven digits of your Employer Identification Number (EIN).

Enter your business name. If you are a sole proprietor, enter your individual name.

Enter your city, state, and ZIP code. If you are outside the United States, enter your city, foreign country name, foreign province/county, and foreign postal code.

This field appears to be a text field. Please refer to the form for specific instructions.

Check this box if it applies to your situation as specified in the form instructions.

Check this box if it applies to your situation as specified in the form instructions.

Enter the value for field 1c0e as specified in the form instructions.

Enter the value for field f2_13. This field has a maximum length of 5 characters.

Check this box if the condition specified in the form instructions applies.

Check this box if the condition specified in the form instructions applies.

Enter the value for field f2_17 as specified in the form instructions.

Enter the value for field f2_18. This field has a maximum length of 11 characters.

If line 13 is more than line 12, enter the excess on line 15 and check a box below to indicate how you want the overpayment to be handled.

Enter the amount of overpayment if line 13 is more than line 12. This is a short code, typically 2 characters long.

Check this box if you want the overpayment to be applied to your next return.

Check this box if you want the overpayment to be refunded to you.

If line 14 is more than $500, you must deposit your tax. If line 14 is $500 or less, you may pay with this return. See instructions for more details.

Enter the amount of tax due if line 14 is more than $500. This is a short code, typically 2 characters long.

Enter the type of return being filed. This is a short code, typically 2 characters long.

Enter the type of return being filed. This could be a regular return, an amended return, etc.

Enter the type of return being filed. This could be a regular return, an amended return, etc.

Enter the type of return being filed. This could be a regular return, an amended return, etc.

Enter the type of return being filed. This could be a regular return, an amended return, etc.

Enter the type of return being filed. This could be a regular return, an amended return, etc.

Enter the total FUTA tax after adjustments. This is the sum of lines 8, 9, 10, and 11.

Enter the total FUTA tax after adjustments. This is a short code, typically 2 characters long.

Enter the dollar amount for the specified field.

Enter the cents amount for the specified field.

Enter the FUTA tax before adjustments by multiplying line 7 by 0.006.

Enter the FUTA tax before adjustments by multiplying line 7 by 0.006.

If all of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 and enter the result.

If all of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 and enter the result.

If some of the taxable FUTA wages you paid were excluded from state unemployment tax, or you paid any state unemployment tax late, complete the worksheet in the instructions and enter the amount from line 7 of the worksheet.

Enter the total tax liability for the 2nd quarter (April 1 - June 30).

Enter the total tax liability for the 4th quarter (October 1 - December 31).

Enter the total tax liability for the year. This is the sum of lines 16a, 16b, 16c, and 16d.

Enter the total taxable wages for the year.

Enter the total taxable wages for the year. This is a short code, typically 2 characters long.

Check this box if you are filing an amended return.

Check this box if you are filing a final return because you have closed your business.

Check this box if you are filing an amended return.

Check this box if you are filing a final return.

Check this box if you are a household employer.

Check this box if you are a tax-exempt organization.

Check this box if you are a state or local government employer.

Check this box if you are an Indian tribal government employer.

Check this box if you are a non-profit organization employer.

Enter the total payments made to all employees during the year.

Enter the total payments made to all employees during the year.

Enter the total payments exempt from FUTA tax.

Enter the total payments exempt from FUTA tax.