Form 940

IRS Form 940 (2025) is used by employers to report annual FUTA wages, calculate federal unemployment tax, report quarterly liability when required, and reconcile deposits, payments, or refunds.

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Divorce Agreement for settling divorce terms between two parties

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Divorce Agreement for settling divorce terms between two parties page 0

Divorce Agreement for settling divorce terms between two parties page 1

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Frequently asked questions

IRS Form 940 (2025) is the Employer’s Annual Federal Unemployment (FUTA) Tax Return. Employers enter their EIN, business name, trade name, and address, then report total employee payments, FUTA-exempt payments, taxable FUTA wages, and compute FUTA tax. The form includes adjustments for wages excluded from state unemployment tax, late state tax payments, and credit reduction states (via Schedule A). Filers reconcile total tax, deposits, balance due, or overpayment and can request a refund or apply it to the next return. If tax exceeds $500, quarterly FUTA liability is reported. The return requires an authorized signature and may include paid preparer details; Form 940-V is used for check/money order payments.
U.S. employers required to file an annual Federal Unemployment (FUTA) tax return (or their authorized agent/CPEO/paid preparer).
File with the IRS following the mailing address or e-file instructions in the Instructions for Form 940; if paying by check or money order, include Form 940-V and mail with payment to the IRS address listed in the instructions.

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