What is Form 940 and who files it?

Form 940 is the Employer's Annual FUTA Tax Return. Employers must file if they paid $1,500+ in wages in any quarter or had an employee for any part of a day in 20+ weeks.

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Form 940 filler

Fill IRS Form 940. FUTA annual return - download, print, or instant e-file.

Enter your annual unemployment-tax data on the left; the form fills in real time on the right. Pick a tier inside the form below.

1. Employer information & tax year

From the top of Form 940 - employer identification and the year you are reporting.

Name (as shown on Form SS-4)

EIN

Trade name (if any)

Street address

City

State

ZIP

Tax year

Form 940 is due January 31 of the following year

Type of return

Leave blank for a standard annual return

2. State unemployment information

From Part 1 of Form 940. Determines whether you're a multi-state employer and credit-reduction state.

Single stateAll wages paid in one state's UI program Multi-state employerPaid UI in two or more states · file Schedule A

State UI program (single-state)

Credit-reduction state?

Check the IRS annual list of credit-reduction states

3. FUTA tax base (Part 2)

From Part 2, lines 3-7. FUTA wage base is the first $7,000 of each employee's annual wages.

Line 3 · Total payments to all employees

Line 4 · Payments exempt from FUTA

Fringe benefits, group-term life, retirement plans

Line 5 · Payments over $7,000 per employee

Line 7 · Total taxable FUTA wages

Line 3 minus Line 4 minus Line 5

4. Tax calculation & quarterly liability

From Part 3 (line 8 FUTA tax) and Part 5 (quarterly liability).

Line 8 · FUTA tax before adjustments

Line 7 × 0.006 (after the 5.4% state credit)

Line 12 · Total FUTA tax after adjustments

Line 16a · Q1 liability (Jan-Mar)

Line 16b · Q2 liability (Apr-Jun)

Line 16c · Q3 liability (Jul-Sep)

Line 16d · Q4 liability (Oct-Dec)

5. Signer

Authorized signer for the employer.

Signer name

Title

Date

Best daytime phone

6. How would you like to file?

Pick your tier. We save your inputs in your browser; nothing leaves until you continue.

Blank PDF$9Official IRS PDF. Fill yourself, mail or fax.Filled PDF$39We populate the form. Instant download.Print + ship$69Filled form printed and shipped via USPS Priority.Instant e-file$99Submitted via IRS MeF. Same-second confirmation.

Or scroll down to compare all options side-by-side.

Form 940

for 2025
Department of the Treasury · Internal Revenue Service

OMB No. 1545-0028

Employer's Annual Federal Unemployment (FUTA) Tax Return

If you have employees, use this form to report and pay federal unemployment tax

Identifying Information

Name (as shown on Form SS-4)________________________________

Employer ID number (EIN)__-_______

Trade name (if any)________________

Address - number, street, suite________________________________

City____________

State__

ZIP code_____

Tax year: ____

Type of return (check if applicable):

Amended return Successor employer No payments to employees Final return

Part 1 - State unemployment information

1a One state UI return only - state abbreviation: __

1b Multi-state employer · Schedule A required

2 Wages paid in a credit-reduction state

Part 2 - Determine FUTA tax base

3 Total payments to all employees: $________

4 Payments exempt from FUTA tax: $________

5 Total payments over the FUTA wage base ($7,000 per employee): $________

7 Total taxable FUTA wages (line 3 minus 4 minus 5): $________

Part 3 - Determine FUTA tax

8 FUTA tax before adjustments (line 7 × 0.006): $________

12 Total FUTA tax after adjustments: $________

Part 5 - Quarterly liability

16a Q1 (Jan-Mar): $________

16b Q2 (Apr-Jun): $________

16c Q3 (Jul-Sep): $________

16d Q4 (Oct-Dec): $________

Part 7 - Sign here. Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge it is true, correct, and complete.

Signature____________

Print name / title________

Date__/__/____

Best daytime phone(___) ___-____

This is a visual preview. The downloaded PDF uses the official IRS Form 940.

Choose how to file.

Same Form 940 across all tiers. You pick how much we do.

Blank

Download the official IRS Form 940 PDF, blank. Fill, sign, and file yourself.

Official IRS form

No signup

Always free

Filled PDF

$39

We fill the IRS Form 940 from your annual FUTA data and deliver as a signed-ready PDF.

Instant download

Print + sign + mail

30-day re-download

Print + ship

$69

We print the filled form and ship via USPS to the address you provide.

Pre-printed + tracking

2-3 business days

You sign + mail to IRS

Instant e-file

$99

Submit instantly through our IRS-authorized e-file portal. Same-hour forwarding to the IRS, CP 261 tracking, deadline guarantee.

One-click submission

Direct IRS MeF submission

EFTPS payment + deadline guarantee

Form 940 is fully MeF-eligible - we submit your filled FUTA return directly through the IRS Modernized e-File system. Same-second acknowledgement, integrated EFTPS payment for any balance due, and deadline guarantee on every paid tier. For forms not in MeF (Form 2553, 8832), our IRS-authorized fax portal handles submission instead.

FAQ

About the Form 940 filler.

What does the $9 Blank tier include?

Yes. The blank Form 940 PDF is the official IRS form; you can download it for $9 (official IRS form, file yourself). The paid tiers add convenience: we fill it from your annual FUTA data, print and mail it to you, or submit it through the IRS MeF system on your behalf.

What is Form 940 and who has to file it?

Form 940 is the Employer's Annual Federal Unemployment (FUTA) Tax Return. Employers must file if they paid wages of $1,500 or more in any calendar quarter, or had one or more employees for any part of a day in 20 or more different weeks. Filed once a year (vs. Form 941, which is quarterly).

When is Form 940 due?

Form 940 is due January 31 of the following year. If you deposited all FUTA tax on time, the deadline extends 10 days to February 10. Late filing carries a 5% per-month penalty (capped at 25%) plus interest.

What is the FUTA wage base?

The first $7,000 of each employee's annual wages is subject to FUTA tax. Wages above $7,000 per employee are not subject to FUTA (though they remain subject to FICA and income tax withholding).

What is the FUTA tax rate?

The statutory FUTA rate is 6.0% on the first $7,000 of wages, but employers receive a 5.4% credit if they paid state unemployment tax on time and the state is not in credit reduction. Net FUTA rate is normally 0.6%. Credit-reduction states have a reduced credit, raising the effective rate.

Can Form 940 be e-filed?

Yes. Form 940 is fully MeF-eligible. Our $99 Instant e-file tier submits directly through the IRS Modernized e-File system with same-second acknowledgement and integrated EFTPS payment for any balance due.

Is my data saved?

Your inputs autosave to your browser (localStorage) so you can come back later. No data goes to our servers until you choose a paid tier and pay. EIN data is never transmitted in the free tier.

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