SECTION 1. PURPOSE

This revenue procedure provides the requirements for electronically filing the Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return in the “Form 940 e-file Program.” Under “IRS e-file for Business,” there are two options for electronically filing Form 940: 940 e- file Option and 940 On-Line Option, both similar to the 941 e-file and 941 On-Line options. There is no 940 TeleFile option at this time. The technical specifications for filing Form 940 electronically are published separately in Publication 3715, Technical Specifications Guide for the Electronic Filing of Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. This revenue procedure does not address the requirements of the Form 941 e-file Program, which can be found in Rev. Proc. 99–39, 1999–2 C.B. 532.