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

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1

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 940, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

940 for 2009:

Date

Revised proofs
requested

850109

Employer’s Annual Federal Unemployment (FUTA) Tax Return
Department of the Treasury — Internal Revenue Service

(EIN)
Employer identification number

OMB No. 1545-0028

—

Type of Return
(Check all that apply.)

Name (not your trade name)

a. Amended
b. Successor employer

Trade name (if any)

Address

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

Number

Street

c. No payments to employees
in 2009
d. Final: Business closed or
stopped paying wages

Suite or room number

City

State

ZIP code

Read the separate instructions before you fill out this form. Please type or print within the boxes.

Part 1: Tell us about your return. If any line does NOT apply, leave it blank.
1

If you were required to pay your state unemployment tax in ...
1a One state only, write the state abbreviation
- OR 1b More than one state (You are a multi-state employer)

2

1a

If you paid wages in a state that is subject to CREDIT REDUCTION

1b

Check here. Fill out Schedule A.

2

Check here. Fill out Schedule A
(Form 940), Part 2.

Part 2: Determine your FUTA tax before adjustments for 2009. If any line does NOT apply, leave it blank.
3

Total payments to all employees

4

Payments exempt from FUTA tax
Check all that apply: 4a
4b

Fringe benefits
Group-term life insurance

.

3

.

4
4c
4d

Retirement/Pension
Dependent care

4e

Other

.
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5

Total of payments made to each employee in excess of
$7,000
5

6

Subtotal (line 4 + line 5 = line 6)

6

7

Total taxable FUTA wages (line 3 – line 6 = line 7)

7

8

FUTA tax before adjustments (line 7 3 .008 = line 8)

8

.
.
.
.
.
.

Part 3: Determine your adjustments. If any line does NOT apply, leave it blank.
9
10

11

If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7 by .054 (line 7 3 .054 = line 9). Then go to line 12
9
If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940), fill out
the worksheet in the instructions. Enter the amount from line 7 of the worksheet
10
If credit reduction applies, enter the amount from line 3 of Schedule A (Form 940)

11

Part 4: Determine your FUTA tax and balance due or overpayment for 2009. If any line does NOT apply, leave it blank.
12

Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12)

13
14

FUTA tax deposited for the year, including any overpayment applied from a prior year
13
Balance due (If line 12 is more than line 13, enter the difference on line 14.)
● If line 14 is more than $500, you must deposit your tax.
● If line 14 is $500 or less, you may pay with this return. For more information on how to pay, see
the separate instructions
14

15

.
.

12

Overpayment (If line 13 is more than line 12, enter the difference on line 15 and check a box
below.)
15
Check one:
© You MUST fill out both pages of this form and SIGN it.

.
.
Apply to next return.
Send a refund.
Next ©

For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.

Cat. No. 11234O

Form

940

(2009)

MAILOUT
TLS, have you
transmitted all R
text files for this
cycle update?

Date

I.R.S. SPECIFICATIONS

1
TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 940, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

940 for 2009:

Date

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

Revised proofs
requested

860109

Employer’s Annual Federal Unemployment (FUTA) Tax Return
Department of the Treasury — Internal Revenue Service

OMB No. 1545-0028

Type of Return
(Check all that apply.)

a. Amended
b. Successor employer
c. No payments to employees
in 2009
d. Final: Business closed or
stopped paying wages

Read the separate instructions before you fill out this form. Please type or print within the boxes.

Part 1: Tell us about your return. If any line does NOT apply, leave it blank.
1

If you were required to pay your state unemployment tax in ...
1a One state only, write the state abbreviation
- OR 1b More than one state (You are a multi-state employer)

2

1a

If you paid wages in a state that is subject to CREDIT REDUCTION

1b

Check here. Fill out Schedule A.

2

Check here. Fill out Schedule A
(Form 940), Part 2.

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Part 2: Determine your FUTA tax before adjustments for 2009. If any line does NOT apply, leave it blank.
3

Total payments to all employees

4

Payments exempt from FUTA tax
Check all that apply: 4a
4b

Fringe benefits
Group-term life insurance

.

3

4

4c
4d

Retirement/Pension
Dependent care

4e

Other

5

Total of payments made to each employee in excess of
$7,000
5

6

Subtotal (line 4 + line 5 = line 6)

6

7

Total taxable FUTA wages (line 3 – line 6 = line 7)

7

8

FUTA tax before adjustments (line 7 3 .008 = line 8)

8

.
.
.
.
.
.

Part 3: Determine your adjustments. If any line does NOT apply, leave it blank.
9
10

11

If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7 by .054 (line 7 3 .054 = line 9). Then go to line 12
9
If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940), fill out
the worksheet in the instructions. Enter the amount from line 7 of the worksheet
10
If credit reduction applies, enter the amount from line 3 of Schedule A (Form 940)

11

Part 4: Determine your FUTA tax and balance due or overpayment for 2008. If any line does NOT apply, leave it blank.
12

Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12)

13
14

FUTA tax deposited for the year, including anyover payment applied from a prior year
13
Balance due (If line 12 is more than line 13, enter the difference on line 14.)
● If line 14 is more than $500, you must deposit your tax.
● If line 14 is $500 or less, you may pay with this return. For more information on how to pay, see
the separate instructions
14

15

.
.

12

Overpayment (If line 13 is more than line 12, enter the difference on line 15 and check a box
below.)
15
Check one:
© You MUST fill out both pages of this form and SIGN it.

.
.
Apply to next return.
Send a refund.
Next ©

For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.

Cat. No. 11234O

Form

940

(2009)

OTC & Mailout
I.R.S. SPECIFICATIONS

1
TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 941, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

860209
Name (not your trade name)

Employer identification number (EIN)

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Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.
16

Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for
a quarter, leave the line blank.
16a 1st quarter (January 1 – March 31)
16b 2nd quarter (April 1 – June 30)

17

16a

16b

16c 3rd quarter (July 1 – September 30)

16c

16d 4th quarter (October 1 – December 31)

16d

Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17

Total must equal line 12.

Part 6: May we speak with your third-party designee?

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes.

(

Designee’s name and phone number

)

–

Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS
No.

Part 7: Sign here. You MUST fill out both pages of this form and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to
the best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state
unemployment fund claimed as a credit was, or is to be, deducted from the payments made to employees. Declaration of
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

✗

Print your
name here

Sign your
name here

Print your
title here
Date

/

/

Paid preparer’s use only

2

)

–

Check if you are self-employed

Preparer’s name

Preparer’s
SSN/PTIN

Preparer’s
signature

Date

Firm’s name (or yours
if self-employed)

EIN

Address

Phone

City
Page

(

Best daytime phone

State

/

(

/

)

–

ZIP code
Form

940

(2009)

1

OTC

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 940, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: 31⁄ 4 " FROM BOTTOM
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 940-V,
Payment Voucher

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How Should You Prepare Your Payment?

Form 940-V is a transmittal form for your check or
money order. Using Form 940-V allows us to process
your payment more accurately and efficiently. If you
have any balance due of $500 or less on your 2009
Form 940, fill out Form 940-V and send it with your
check or money order.
Note. If your balance is more than $500, see When
Must You Deposit Your FUTA Tax? in the Instructions
for Form 940.

How Do You Fill Out Form 940-V?

Type or print clearly.
Box 1. Enter your employer identification number (EIN).
Do not enter your social security number (SSN).
Box 2. Enter the amount of your payment. Be sure to
put dollars and cents in the appropriate spaces.
Box 3. Enter your business name and complete
address exactly as they appear on your Form 940.

Form

✁

Ä

● Make your check or money order payable to the
United States Treasury. Do not send cash.
● On the memo line of your check or money order,
write:
— your EIN,
— Form 940, and
— 2009.
● Carefully detach Form 940-V along the dotted line.
● Do not staple your payment to the voucher.
● Mail your 2009 Form 940, your payment, and Form
940-V in the envelope that came with your 2009
Form 940 instruction booklet. If you do not have
that envelope, use the table in the Instructions for
Form 940 to find the mailing address.

Detach Here and Mail With Your Payment and Form 940.

940-V

Department of the Treasury
Internal Revenue Service

1 Enter your employer identification number
(EIN).

Ä

OMB No. 1545-0028

Payment Voucher
©

✃

What Is Form 940-V?

2009

Do not staple or attach this voucher to your payment.
2

Dollars

Enter the amount of your payment.

©

3 Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.

Cents

1

MAILOUT

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 940, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: 73⁄ 4 " FROM TOP (31⁄ 4 " FROM BOTTOM)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

What Is Form 940-V?

f
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How Should You Prepare Your Payment?

Form 940-V is a transmittal form for your check or
money order. Using Form 940-V allows us to process
your payment more accurately and efficiently. If you
have any balance due of $500 or less on your 2009
Form 940, fill out Form 940-V and send it with your
check or money order.
Note. If your balance is more than $500, see When
Must You Deposit Your FUTA Tax? in the Instructions
for Form 940.

How Do You Fill Out Form 940-V?

Type or print clearly.
● Enter on the voucher the amount paid with
Form 940.
● If any of the preprinted information is incorrect,
make changes on the top of Form 940, not on the
payment voucher. If you change any of the
preprinted information on the voucher, your payment
may be misapplied or delayed.

✁

Ä

● Make your check or money order payable to the
United States Treasury. Do not send cash.
● On the memo line of your check or money order,
write:
— your EIN,
— Form 940, and
— 2009.
● Carefully detach Form 940-V along the dotted line.
● Do not staple your payment to the voucher.
● Mail your 2009 Form 940, your payment, and Form
940-V in the envelope that came with your 2009
Form 940 instruction booklet. If you do not have
that envelope, use the table in the Instructions for
Form 940 to find the mailing address.

Detach Here and Mail With Your Payment and Form 940

Department of the Treasury
Internal Revenue Service

Ä

OMB No. 1545-0028

2009

©

Use this voucher when making a payment with your tax return.

©

Do not staple this voucher or your payment to your return.

©

Do not send cash.

✃

Form 940-V,
Payment Voucher

Form 940-V, Payment Voucher
Enter the amount of
your payment

Dollars
©

Cents

1

OTC and MAILOUT

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 941, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 940 (2009)

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Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need it
to figure and collect the right amount of tax. Chapter
23, Federal Unemployment Tax Act, of Subtitle C,
Employment Taxes, of the Internal Revenue Code
imposes a tax on employers with respect to
employees. This form is used to determine the amount
of the tax that you owe. Section 6011 requires you to
provide the requested information if you are liable for
FUTA tax under section 3301. Section 6109 requires
taxpayers and paid preparers to provide their
identification numbers. If you fail to provide this
information in a timely manner, you may be subject to
penalties and interest.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form
or instructions must be retained as long as their
contents may become material in the administration of
any Internal Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or
give the information shown on your tax return to others

as described in the Code. For example, we may
disclose your tax information to the Department of
Justice for civil and criminal litigation, and to cities,
states, the District of Columbia, and U.S.
commonwealths and possessions to administer their
tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
agencies to enforce federal non-tax criminal laws, or to
federal law enforcement and intelligence agencies to
combat terrorism.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is: Recordkeeping, 23 hr., 39
min.; Learning about the law or the form, 1 hr., 23
min.; Preparing and sending the form to the IRS, 2 hr.,
17 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
940 simpler, we would be happy to hear from you. You
can write to: Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:SP, 1111
Constitution Avenue, NW, IR-6526, Washington, DC
20224. Do not send Form 940 to this address. Instead,
see Where Do You File? on page 2 of the Instructions
for Form 940.

Printed on recycled paper