Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. Only employers pay FUTA tax. Do not collect or deduct FUTA tax from your employees' wages. Current revision Form 940 PDF Instructions for Form 940 (Print version PDF) Recent developments Electronic filing of some amended employment tax returns is now available -- 17-JULY-2024 Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Schedules Schedule A (Form 940), Multi-State Employer and Credit Reduction Information Use Schedule A (Form 940) to figure your annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws. Schedule A (Form 940) PDF All Schedule A (Form 940) Revisions Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers Use this schedule to allocate the aggregate information reported on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, to each home care service recipient client. Schedule R (Form 940) PDF All Schedule R (Form 940) Revisions Other items you may find useful All Form 940 revisions E-file Form 940, 941 or 944 for small businesses Other current products Related items About Form 941, Employer's Quarterly Federal Tax Return About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 944, Employer's Annual Federal Tax Return About Form 8655, Reporting Agent Authorization About Form 8822-B, Change of Address or Responsible Party - Business E-file your employment tax returns Forms 940, 941, 943, 944, & 945
