Employer — Instruction 940 — Instructions for Form 940

Enter Your Business Information at the Top of the Form Enter your EIN, name, and address in the spaces provided. You must enter your name and EIN here and on page 2. Enter the business (legal) name that you used when you applied for your EIN on Form SS-4. For example, if you’re a sole proprietor, enter “Ronald Smith” on the Name line and “Ron’s Cycles” on the Trade Name line. Leave the Trade Name line blank if it is the same as your Name .

If you pay a tax preparer to fill out Form 940, make sure the preparer shows your business name exactly as it appeared when you applied for your EIN.

Employer identification number (EIN). To make sure that businesses comply with federal tax laws, the IRS monitors tax filings and payments by using a numerical system to identify taxpayers. A unique nine-digit EIN is assigned to all corporations, all partnerships, and some sole proprietors. Businesses needing an EIN must apply for a number and use it throughout the life of the business on all tax returns, payments, and reports.

Your business should have only one EIN. If you have more than one and aren’t sure which one to use, write to the IRS office where you file your returns (using the Without a payment address under Where Do You File, earlier) or call the IRS at 800-829-4933 (toll free). If you’re outside the United States, call 267-941-1000 (toll call).

If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4 or SS-4 (sp) to the IRS. If the principal business was created or organized outside the United States or U.S. territories, you may also apply for an

Fill in all the amounts that should have been on the original form.
Sign the form.
Attach an explanation, including an attachment in MeF if filing the amended return electronically, telling us why you’re amending your return. For example, tell us if you’re filing to claim credit for tax paid to your state unemployment fund after the due date of Form 940.
Unless filing the amended return electronically, file the amended return using the Without a payment address (even if a payment is included) under Where Do You File , earlier.
If you file an amended return for an aggregate Form 940, be sure to attach Schedule R (Form 940). Complete Schedule R (Form 940) only for employers who have adjustments on the amended Form 940.

Instructions for Form 940 (2025) 7

EIN by calling 267-941-1099 (toll call). If you haven’t received your EIN by the due date of Form 940, write “Applied For” and the date you applied in the space shown for the number.

Caution: If you’re filing your tax return electronically, a valid EIN is required at the time the return is filed. If a valid EIN isn’t provided, the return won’t be accepted. This may result in penalties.

Always be sure the EIN on the form you file exactly matches the EIN that the IRS assigned to your business. Don’t use a social security number (SSN) or an individual taxpayer identification number (ITIN) on forms that ask for an EIN. Filing a Form 940 with an incorrect EIN or using the EIN of another’s business may result in penalties and delays in processing your return.

Disregarded entities. A disregarded entity is required to file Form 940 using its name and EIN, not the name and EIN of its owner. An entity that has a single owner and is disregarded as separate from its owner for federal income tax purposes is treated as a separate entity for purposes of payment and reporting federal employment taxes. If the entity doesn’t currently have an EIN, it must apply for one using one of the methods under Employer identification number (EIN), earlier. Disregarded entities include single-owner limited liability companies (LLCs) that haven’t elected to be taxed as a corporation for federal income tax purposes, QSubs, and certain foreign entities treated as disregarded entities for U.S. income tax purposes. Although a disregarded entity is treated as a separate entity for employment tax purposes, it isn’t subject to FUTA tax if it is owned by a tax-exempt organization under section 501(c)(3) and isn’t required to file Form 940. For more information, see Disregarded entities and qualified subchapter S subsidiaries in the Introduction section of Pub. 15.

Tell Us if You Change Your Business Name, Business Address, or Responsible Party Notify the IRS immediately if you change your business name, business address, or responsible party.

Name change. Write to the IRS office where you filed your return (using the Without a payment address under Where Do You File, earlier) to notify the IRS of any name change. See Pub. 1635 to see if you also need to apply for a new EIN.

Address or responsible party change. Complete and mail Form 8822-B to notify the IRS of an address or responsible party change. Don’t mail Form 8822-B with your Form 940. For a definition of "responsible party," see the Instructions for Form SS-4.