2025›Instructions for Form 940
General Instructions
Instruction 940 — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- 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
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