Internal Revenue Service (IRS) · United States (federal)
Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return
Current revision: Tax year 2025 (checked on irs.gov, Oct 15, 2026)
Fill in IRS Form 940 for federal unemployment (FUTA) tax. Part-by-part guide to taxable wages, state credit adjustments, deposits and where to file.
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Form
940
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Tax year 2025
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 940 is for
Form 940 is the annual return employers file to report federal unemployment (FUTA) tax, which applies to the first $7,000 of each employee's wages. The current PDF is the 2025 form, which was due February 2, 2026 (or February 10, 2026 if all FUTA tax was deposited on time). The IRS typically posts the next year's version near the end of the year.
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Who files it
- Employers that paid $1,500 or more in wages in any calendar quarter
- Employers with at least one employee for some part of a day in 20 or more weeks
- Employers that file Form 940 anyway and choose to include household employees' FUTA on it
- Agricultural employers that meet the separate farmworker thresholds
What you need
- EIN and business name as registered
- States where you paid state unemployment tax
- Total payments to employees and exempt payments
- Wages over $7,000 per employee
- FUTA deposits made during the year
- Quarterly FUTA liability amounts
Line by line
How to fill out Form 940
- 1
Part 1 — About your return
Enter the state code if you paid unemployment tax in one state, or check the box and attach Schedule A if you paid in more than one state or a credit reduction state.
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Part 2 — FUTA tax before adjustments
Report total payments, subtract exempt payments and wages over $7,000 per employee, and multiply taxable FUTA wages by 0.6%.
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Part 3 — Adjustments
Complete these lines if some wages were excluded from state unemployment tax, you paid state tax late, or you are in a credit reduction state.
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Part 4 — Balance due or overpayment
Subtract deposits from total FUTA tax to find the balance due or overpayment.
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Part 5 — Quarterly liability
If your FUTA tax is more than $500, report the liability for each quarter.
- 6
Parts 6–7 — Designee and signature
Optionally name a third-party designee, then sign and date the return.
Where to send it
E-file through tax software or a payroll provider, or mail it to the address for your location and whether a payment is enclosed: https://www.irs.gov/filing/where-to-file-your-taxes-for-form-940. The return for a calendar year is due January 31 of the next year, or February 10 if you deposited all FUTA tax when due (moved to the next business day on weekends).
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 940: questions people ask
Which year does this PDF cover?
The current IRS PDF is the 2025 Form 940. Use it only for 2025 wages; wait for the 2026 form before filing for 2026.
Do I need to deposit FUTA tax before filing?
If your FUTA liability is more than $500 for a quarter (including carried-over amounts), you must deposit it by the last day of the month after that quarter. Amounts of $500 or less carry forward.
What is a credit reduction state?
A state that hasn't repaid federal unemployment loans. Employers there get a smaller FUTA credit and complete Schedule A. The instructions list the states for each year.
Do household employers file Form 940?
Most report household employment taxes on Schedule H with Form 1040. Form 940 is an option only in limited cases described in the instructions.
Can I correct a filed Form 940?
Yes. Use a new Form 940 for the same year, check the “Amended” box, and file it with an explanation as described in the instructions.