# 940 Form

URL: https://pdf.net/pdf-forms/tax-forms/form-940
Category: Tax Forms
Attributes: Latest IRS standard, Filled annually, Trusted by accountants

A Form 940 is a U.S. federal tax form **employers** **use** to report and pay **Federal Unemployment Tax Act (FUTA) tax**.

Filing your annual unemployment taxes doesn’t have to be complicated. Download our 940 fillable form, follow step-by-step instructions, and **complete it online or offline easily**.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/16faf6a6dad74014f80df9a3e6a6409b1f336ec8.pdf)
- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/f8c131498c92e7e07856ebdc1481f5bf5212356e.pdf)

## How to Fill Out a 940 Form?

Step 1: Click on the form to **open** it in our platform.

Step 2: Enter your **business** **information**, as registered with the IRS.

Step 3: Report total wages subject to **FUTA** **tax**.

Step 4: Calculate the **total** federal unemployment tax for your business.

Step 5: Cross-check with a Form 940 example to ensure accuracy.

Step 6: **Sign** and **date** the form, then submit it to the IRS.

## Facts

### What Is a Form 940?

A Form 940 is an annual PDF tax form used by employers to report Federal Unemployment Tax Act (FUTA) tax, which funds **unemployment** **benefits**. It helps businesses calculate and submit taxes to the **IRS** accurately and maintain compliance.

### Who Is Required to Fill Out Form 940?

All employers who **paid $1,500 or more in wages** in any quarter or **had employees for 20 or more weeks** must file a 940 fillable form. Special rules apply for household, agricultural, tax-exempt, and tribal government employers.

### When Is Form 940 Due for Submission?

Form 940 for 2025 is due **January 31, 2026**; however, if all FUTA tax was deposited on time, you may file by** February 10**. Late filings must follow IRS postmark or delivery guidelines to be considered on time.

## Related forms

- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)
- [Form 944](https://pdf.net/pdf-forms/tax-forms/form-944)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)
- [Form W-3](https://pdf.net/pdf-forms/tax-forms/form-w-3)
- [941-X Form](https://pdf.net/pdf-forms/tax-forms/941-x-form)