2025›Instructions for Form 940›General Instructions

When Must You File Form 940?

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

The due date for filing Form 940 for 2025 is February 2, 2026. However, if you deposited all your FUTA tax when it was due, you may file Form 940 by February 10, 2026.

If we receive Form 940 after the due date, we will treat Form 940 as filed on time if the envelope containing Form 940 is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service (USPS) on or before the due date, or sent by an IRS-designated private delivery service (PDS) on or before the due date. However, if you don’t follow these guidelines, we will generally consider Form 940 filed when it is actually received. For more information about PDSs, see Where Do You File , later.

If any due date for filing falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day.

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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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