Review of Form 940, Form 940(sp), (MFT 10) and Notices CP 101, 111, 801 and 811

Form 940 and Form 940(sp), Employers Annual Federal Unemployment (FUTA) Tax Return are annual tax returns filed by employers to report unemployment tax.

The calendar year return is due January 31st of the year following the end of the tax period.

Four separate quarterly tax deposit payments are required in April, July, October and January.

Compare payment dates and amounts with liabilities shown on the return (if the return is necessary to complete the review of the notice or if the return is available for viewing on EUP).