How Can You Get More Help?

If you want more information about this form, see Pub. 15, go to IRS.gov, or call the Business and Specialty Tax Line toll free at 800-829-4933 or 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability), Monday–Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time; employers in Puerto Rico receive service from 8:00 a.m. to 8:00 p.m. local time).

If your business was sold or transferred during the year, each employer who answered “Yes” to at least one question above must file Form 940. However, don’t include any wages paid by the predecessor employer on your Form 940 unless you’re a successor employer. For details, see Successor employer under Type of Return, later.

If you’re not liable for FUTA tax for 2025 because you made no payments to employees in 2025, check box c in the top right corner of the form. Then, go to Part 7, sign the form, and file it with the IRS.

If you won’t be liable for filing Form 940 in the future because your business has closed or because you stopped paying wages, check box d in the top right corner of the form. For more information, see Final: Business closed or stopped paying wages under Type of Return, later.

For Employers of Household Employees... If you’re a household employer, you must pay FUTA tax on wages that you paid to your household employees only if you paid cash wages of $1,000 or more in any calendar quarter in 2024 or 2025.

A household employee performs household work in a:

• Private home,

• Local college club, or

• Local chapter of a college fraternity or sorority.

For a list of related employment tax topics, go to IRS.gov/EmploymentTaxes . You can order forms, instructions, and publications at IRS.gov/OrderForms .