Form 940 e-File |

What is a 940 Form ?

Employers use form 940 to report their annual Federal Unemployment Tax Act (FUTA) tax. FUTA tax applies to the first $7,000 paid to each employee during a calendar year. Along with state unemployment tax systems, FUTA helps provide unemployment compensation to workers who have lost their jobs.

  • Filing 940 Form for as low as $.99 - $4.99 per form

Who receives this form?

Employers that answer yes to either one of these questions, must file Form 940

  • Did you pay wages of $1,500 or more to employees in any calendar quarter during previous tax year or prior tax year?
  • Did you employ one or more employees (for any portion of a day) for 20 or more different weeks in previous tax year or 20 or more different weeks in prior tax year? (Count all full-time, part-time, and temporary employees. If your business is a partnership, do not count its partners.)

Important dates

Paper filers and eFilers must report form 940 to the IRS by January 31, 2018. However, if you deposited all your FUTA tax when it was due, you may file Form 940 by February 10, 2018.

FUTA taxes must be paid quarterly by the last day of the month following the end of a calendar quarter.

Filing Type Due Date
Recipient copy Jan 31, 2018
IRS Paper Filing Feb 28, 2018
IRS eFile Mar 31, 2018

eFile info

Electronically filed 940 forms are directly transmitted to the IRS from the system.

IRS eFiled acceptance acknowledgment comes within 3 to 7 business days.


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eFiling to states that participate in the Combined Federal/State Filing Program (CFSFP) is included in the federal eFiling charge. An additional $.50 fee applies to states that do not participate in the CFSFP.

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