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IRS / Tax

Form 940

Employer's Annual Federal Unemployment (FUTA) Tax Return

Annual return filed by employers to report and pay Federal Unemployment Tax Act (FUTA) tax used to fund state unemployment programs.

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About Form 940Employer's Annual Federal Unemployment (FUTA) Tax Return

Form 940 is filed annually by employers to calculate and report their Federal Unemployment Tax Act (FUTA) liability. FUTA tax is paid entirely by the employer — it is not withheld from employee wages. The standard FUTA tax rate is 6% on the first $7,000 of each employee's wages, but employers who pay state unemployment taxes on time generally receive a 5.4% credit, reducing the effective rate to 0.6%. Form 940 is due January 31 of the following year. Employers who deposited all FUTA tax when due have until February 10. Deposits are made quarterly if FUTA liability exceeds $500 in any quarter.

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Form 940 is an official form published by IRS. Official source

Form 940 — Employer's Annual Federal Unemployment (FUTA) Tax Return 2026 | Fill Online Free | UsePDF