2025›Instructions for Form 940
Specific 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
- Part 1: Tell Us About Your Return
- Part 2: Determine Your FUTA Tax Before Adjustments
- Part 3: Determine Your Adjustments
- Worksheet—Line 10
- Part 4: Determine Your FUTA Tax and Balance Due or Overpayment
- Part 5: Report Your FUTA Tax Liability by Quarter Only if Line 12 Is More Than $500
- Part 6: May We Speak With Your Third-Party Designee?
- Part 7: Sign Here (Approved Roles)
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