Completing Your Form 940

• Don’t enter dollar signs and decimal points. Commas are optional. Enter dollars to the left of the preprinted decimal point and cents to the right of it.

Follow These Guidelines To Correctly Fill Out the Form Make entries on Form 940 as follows to enable accurate scanning and processing.

• Make sure your business name and EIN are on every page of the form and any attachments.

• If you type or use a computer to fill out your form, use a 12-point Courier font, if possible. Portable Document Format (PDF) forms on IRS.gov have fillable fields with acceptable font specifications.

• Deposit and pay your tax when it is due.

• File your fully completed Form 940 accurately and on time.

• Attach Schedule R (Form 940) if required.

• Ensure your tax payments are honored by your financial institution.

Penalties and interest are charged on taxes paid late and returns filed late at a rate set by law. See sections 11 and 12 of Pub. 15 for details.

Use Form 843 to request abatement of assessed penalties or interest. Don’t request abatement of assessed penalties or interest on Form 940.

If you receive a notice about a penalty after you file this return, reply to the notice with an explanation and we will determine if you meet reasonable-cause criteria. Don’t attach an explanation when you file your return.