IRS Instructions for Form 940
E697235
IRS Instructions for Form 940 is the official IRS guidance document that explains how employers should complete and file Form 940, the annual federal unemployment (FUTA) tax return.
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
IRS publication
ⓘ
United States federal government document ⓘ tax form instruction ⓘ |
| appliesToForm | Form 940 NERFINISHED ⓘ |
| availableFrom | IRS website NERFINISHED ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| describes | annual federal unemployment tax return ⓘ |
| explains |
FUTA tax rates
ⓘ
FUTA wage base ⓘ credit for state unemployment tax ⓘ credit reduction states ⓘ e-file options for Form 940 ⓘ electronic federal tax payment system NERFINISHED ⓘ how to complete Form 940 ⓘ how to compute FUTA tax ⓘ how to correct a previously filed Form 940 ⓘ how to file Form 940 ⓘ how to make FUTA tax deposits ⓘ how to report FUTA tax liability ⓘ interest on underpayments ⓘ penalties for late filing ⓘ penalties for late payment ⓘ recordkeeping requirements for FUTA ⓘ rules for Indian tribal governments ⓘ rules for state and local government employers ⓘ rules for tax-exempt organizations ⓘ special rules for agricultural employees ⓘ special rules for household employees ⓘ when Form 940 is due ⓘ where to file Form 940 ⓘ who must file Form 940 ⓘ |
| format | PDF ⓘ |
| includesSection |
definitions of key terms
ⓘ
how to figure your FUTA tax ⓘ line-by-line instructions ⓘ when you are not liable for FUTA tax ⓘ where to get help ⓘ who must pay FUTA tax ⓘ |
| issuedBy | Internal Revenue Service NERFINISHED ⓘ |
| language | English ⓘ |
| legalStatus | official IRS guidance ⓘ |
| regulates | reporting of FUTA tax by employers ⓘ |
| relatedTo |
FUTA tax law
ⓘ
Form 940 NERFINISHED ⓘ |
| subject |
employer payroll tax compliance
ⓘ
federal unemployment tax ⓘ |
| targetAudience |
employers
ⓘ
payroll professionals ⓘ tax practitioners ⓘ |
| updated | annually ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.