Federal housing law
Instruction 940 — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 27 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 940
Overview- Future Developments
- What’s New
- Reminders
- How Can You Get More Help?
▸General Instructions
Overview- What’s the Purpose of Form 940?
- Who Must File Form 940?
- When Must You File Form 940?
- Where Do You File?
- Credit for State Unemployment Tax Paid to a State Unemployment Fund
- When Must You Deposit Your FUTA Tax?
- How Do You Figure Your FUTA Tax Liability for Each Quarter?
- How Must You Deposit Your FUTA Tax?
- How Can You Avoid Penalties and Interest?
- Completing Your Form 940
- Can You Amend a Return?
- Employer Identification Number (EIN), Name, Trade Name, and Address
- Type of Return
- Aggregate Return Filers Only
▸Specific Instructions
Overview- Part 1: Tell Us About Your Return
- Part 2: Determine Your FUTA Tax Before Adjustments
- Part 3: Determine Your Adjustments
- Worksheet—Line 10
- Part 4: Determine Your FUTA Tax and Balance Due or Overpayment
- Part 5: Report Your FUTA Tax Liability by Quarter Only if Line 12 Is More Than $500
- Part 6: May We Speak With Your Third-Party Designee?
- Part 7: Sign Here (Approved Roles)