Form 940 Draft - Employer'S Annual Federal Unemployment (Futa) Tax Return

Form 940-V,

Payment Voucher

Purpose of Form

Specific Instructions

Box 1—Employer Identification Number (EIN). If you do

Complete Form 940-V, Payment Voucher, if you are

DRAFT AS OF

not have an EIN, you may apply for one online. Go to

making a payment with Form 940, Employer's Annual

IRS.gov and type “EIN” in the search box. You may also

Federal Unemployment (FUTA) Tax Return. We will use

apply for an EIN by faxing or mailing Form SS-4,

the completed voucher to credit your payment more

Application for Employer Identification Number, to the

promptly and accurately, and to improve our service to

IRS. If you have not received your EIN by the due date of

you.

Form 940, write “Applied For” and the date you applied in

July 9, 2014

this entry space.

Making Payments With Form 940

Box 2—Amount paid. Enter the amount paid with

To avoid a penalty, make your payment with your 2014

Form 940.

Form 940 only if your FUTA tax for the fourth quarter

Box 3—Name and address. Enter your name and

(plus any undeposited amounts from earlier quarters) is

address as shown on Form 940.

$500 or less. If your total FUTA tax after adjustments

DO NOT FILE

(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).

deposits.

• Detach Form 940-V and send it with your payment and

Form 940 to the address provided in the Instructions for

Caution. Use Form 940-V when making any payment with

Form 940.

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.

▼

940-V

Payment Voucher

OMB No. 1545-0028

2014

Department of the Treasury

Do not staple or attach this voucher to your payment.

▶

Internal Revenue Service

1 Enter your employer identification number (EIN).

Dollars

Cents

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.

Form 940 Draft - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2014 Page 4

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