What this form is for
Employer's Annual Federal Unemployment Tax Return (940). The annual federal unemployment (FUTA) return. FUTA is paid by the employer alone — nothing comes out of anyone’s wages.
Deadline. 31 January for the previous year, extended to 10 February if all deposits were made on time.
Who needs it
Employers who paid $1,500 or more in wages in a quarter, or had an employee for any part of a day in 20 or more weeks.
How to fill it in
Open the file in the Quire editor. Existing form fields become editable straight away; on a flat scan you can drop your own text boxes, checkboxes and dates exactly where they belong. Sign it with the Sign tool — draw, type or upload your signature — then export.
Everything happens in your browser. A tax or immigration form carries enough personal information that it has no business sitting on somebody else's server, and here it never does.
What goes wrong
- The credit for state unemployment tax is what brings the effective rate down. In a credit-reduction state that credit is cut, and Schedule A must be attached.
Where it goes
Follow the address or e-file route printed in the current IRS instructions for this form. Those change between tax years, so check the instructions rather than reusing last year’s envelope.
This page explains the document and helps you fill it in. It is not legal or tax advice, and it is not affiliated with any government agency.