Where to file 940 form?

Mailing addresses for form 940 are available at the official IRS website.

What is the difference between 940 and 941?

Form 940 is an annual return on which an employer reports federal unemployment (FUTA) tax. Form 941 is the Employer's QUARTERLY Federal Tax Return: on it an employer reports the federal income tax, social security tax and Medicare tax withheld from employees' pay, and the employer's own share of social security and Medicare tax.

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

Tax Forms Employment (payroll) taxes FormsFillable Form 940

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What is Form 940?

Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, is an Internal Revenue Service form. Employers use it to report their annual Federal Unemployment Tax Act (FUTA) tax. The IRS instructions explain that the FUTA tax, together with state unemployment tax systems, provides funds for paying unemployment compensation to workers who have lost their jobs. Only employers pay FUTA tax: it is not collected or deducted from employees' wages.

The blank on this page is Form 940 for 2025.

Who files Form 940?

The Instructions for Form 940 give two questions about the wages an employer paid and the employees it had. With the exceptions the instructions list, an employer who answers "Yes" to either question must file Form 940. Employers of household employees generally file Schedule H (Form 1040) instead. Services rendered by employees of a state, or of a political subdivision or instrumentality of a state, are exempt from FUTA tax, and no Form 940 is required for them.

What is on the form?

The return has two pages. At the top the employer enters its employer identification number, name and address. Under "Type of Return" the form says "Check all that apply": the boxes are for an amended return, a successor employer, no payments to employees in the year, and a final return. Seven parts follow:

Part 1: Tell us about your return.
Part 2: Determine your FUTA tax before adjustments.
Part 3: Determine your adjustments.
Part 4: Determine your FUTA tax and balance due or overpayment.
Part 5: Report your FUTA tax liability by quarter. The form says when this part is completed.
Part 6: May we speak with your third-party designee?
Part 7: Sign here. It ends with the section "Paid Preparer Use Only".

The form sends two groups of employers to Schedule A (Form 940): an employer that had to pay state unemployment tax in more than one state (line 1b), and an employer that "paid wages in a state that is subject to credit reduction" (line 2). The third page of the file is Form 940-V, Payment Voucher, which is completed when the balance due on Form 940 is paid by check or money order. The voucher is not used for federal tax deposits, and the instructions say when FUTA tax must be deposited rather than paid with the return.

Signing and filing

The form says: "You MUST complete both pages of this form and SIGN it." The instructions name who signs for each kind of employer, for example the individual who owns the business for a sole proprietorship, and say when a paid preparer must also sign. The IRS encourages employers to file Form 940 electronically. For a paper return, the instructions give the mailing addresses by the employer's location and by whether a payment is included, with separate rules for some filers, such as amended returns. The instructions add a caution: "Your filing address may have changed from that used to file your employment tax return in prior years."

Form Versions

2022 Fillable Form 940 for 2022 Fill Out Form

2021 Fillable Form 940 for 2021 Fill Out Form

2020 Fillable Form 940 for 2020 Fill Out Form

2019 Fillable Form 940 for 2019 Fill Out Form

2023 Fillable Form 940 for 2023 Fill Out Form

FAQ: IRS Form 940 Popular Questions

Where to file 940 form?

Mailing addresses for form 940 are available at the official IRS website.
What is the difference between 940 and 941?

Form 940 is an annual return on which an employer reports federal unemployment (FUTA) tax. Form 941 is the Employer's QUARTERLY Federal Tax Return: on it an employer reports the federal income tax, social security tax and Medicare tax withheld from employees' pay, and the employer's own share of social security and Medicare tax.