Future Developments

Instruction 940 — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Form 940 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form940 .

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▸Contents — Instruction 940 — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

Instruction 940 — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

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