Form 940 (MFT 10) Payment and Return Due Dates and Extension Information
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, is an annual form due January 31st each year. A taxpayer requesting an extension of time to file his Form 940 must submit a formal letter to the IRS. Each formal letter must be reviewed and the taxpayer or his agent must be informed whether the application is granted or denied. The extension may not exceed 90 days. See the table below for payment due dates.
Payment Due Dates
4/30
7/31
10/31
1/31
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