Employer's Annual Federal Unemployment (FUTA) Tax Return
Used by employers to report and pay federal unemployment (FUTA) tax.
View the official IRS pageBusiness & Payroll
Employment tax, payroll reporting and business registration forms.
Before you file
Always download the current revision directly from IRS.gov. Forms are revised between tax years, and filing on a superseded version is a common cause of processing delays.
If this form is part of resolving a balance, an audit or a collection notice, the way it is completed matters as much as filing it. The figures on a financial statement or an offer decide what the IRS will accept. We can review your situationbefore anything is submitted, at no cost.
This page summarizes what Form 940 is used for and links to the official source. It is not tax advice, and it is not a substitute for the IRS instructions that accompany the form. The current revision and full instructions are on IRS.gov.
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