Purpose of Form
Box 1—Employer Identification Number (EIN). If you do
Complete Form 940-V, Payment Voucher, if you are
making a payment with Form 940, Employer's Annual
not have an EIN, you may apply for one online. Go to
Federal Unemployment (FUTA) Tax Return. We will use
IRS.gov and type “EIN” in the search box. You may also
the completed voucher to credit your payment more
apply for an EIN by faxing or mailing Form SS-4,
promptly and accurately, and to improve our service to
Application for Employer Identification Number, to the
IRS. If you have not received your EIN by the due date of
Form 940, write “Applied For” and the date you applied in
Making Payments With Form 940
this entry space.
To avoid a penalty, make your payment with your 2014
Box 2—Amount paid. Enter the amount paid with
Form 940 only if your FUTA tax for the fourth quarter
(plus any undeposited amounts from earlier quarters) is
Box 3—Name and address. Enter your name and
$500 or less. If your total FUTA tax after adjustments
address as shown on Form 940.
(Form 940, line 12) is more than $500, you must make
• Enclose your check or money order made payable to
deposits by electronic funds transfer. See When Must
the “United States Treasury.” Be sure to enter your EIN,
You Deposit Your FUTA Tax? in the Instructions for Form
“Form 940,” and “2014” on your check or money order.
940. Also see sections 11 and 14 of Pub. 15 (Circular E),
Do not send cash. Do not staple Form 940-V or your
Employer's Tax Guide, for more information about
payment to Form 940 (or to each other).
• Detach Form 940-V and send it with your payment and
Caution. Use Form 940-V when making any payment with
Form 940 to the address provided in the Instructions for
Form 940. However, if you pay an amount with Form 940
that should have been deposited, you may be subject to a
Note. You must also complete the entity information
penalty. See Deposit Penalties in section 11 of
above Part 1 on Form 940.
Pub. 15 (Circular E).
Detach Here and Mail With Your Payment and Form 940.
OMB No. 1545-0028
Department of the Treasury
Do not staple or attach this voucher to your payment.
Internal Revenue Service
1 Enter your employer identification number (EIN).
Enter the amount of your payment.
Make your check or money order payable to “United States Treasury”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code.