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If you were required to file Form 940 but filed Form

contributions timely. See the Part II, line 4 instructions on

940-EZ instead and you must correct an error, file the

page 6 if you did not pay all state contributions by the

amended return on Form 940.

due date of Form 940.

If you are filing an amended return after June 30 to

“Contributions” are payments that a state requires an

claim contributions to your state’s unemployment fund

employer to make to its unemployment fund for the

that you paid after the due date of Form 940, attach a

payment of unemployment benefits. However,

copy of the certification from the state. This will

contributions do not include:

•

expedite the processing of the amended return.

Any payments deducted or deductible from your

employees’ pay;

•

Where To File

Penalties, interest, or special administrative taxes not

included in the contribution rate the state assigned to

In the list below, find the location where your legal

you; and

residence, principal place of business, office, or agency

•

Voluntary contributions you paid to get a lower

is located. Send your return to the Internal Revenue

assigned rate.

Service at the address listed for your location. No street

address is needed.

Additional credit. You may receive an additional credit

if you have a state experience rate lower than 5.4%

Note. Where you file depends on whether or not you are

(.054). This applies even if your rate varies during the

including a payment.

year. This additional credit is the difference between your

actual state payments and the amount you would have

been required to pay at 5.4%. See Line 3 –Computation

Exception for exempt organizations and government entities. If

of tentative credit on page 6.

you are filing Form 940 for an exempt organization or government

entity (federal, state, local, or Indian tribal), use the following

The total credit allowable may not be more than 5.4%

addresses, regardless of location:

of the total taxable FUTA wages.

Special credit for successor employers. A successor

Return without payment:

Return with payment:

P.O. Box 660095

employer is an employer who received a unit of another

Ogden, UT 84201-0046

Dallas, TX 75266-0095

employer’s trade or business or all or most of the

property used in the trade or business of another

employer. Immediately after the acquisition, the

Connecticut, Delaware, District of Columbia, Illinois, Indiana,

Kentucky, Maine, Maryland, Massachusetts, Michigan, New

successor employer must employ one or more individuals

Hampshire, New Jersey, New York, North Carolina, Ohio,

who were employed by the previous owner.

Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,

You may be eligible for a credit based on the state

West Virginia, Wisconsin

unemployment contributions paid by the previous

Return without payment:

Return with payment:

employer. You may claim these credits if you are a

P.O. Box 105887

successor employer and acquired a business in 2005

Cincinnati, OH 45999-0046

Atlanta, GA 30348-5887

from a previous employer who was not required to file

Form 940 (or Form 940-EZ) for 2005. If you are eligible to

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,

take this credit, you must file Form 940; you may not use

Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,

Form 940-EZ. See section 3302(e). Enter in Part II, line

Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico,

3, columns (a) through (i), the information of the previous

North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas,

employer as if you paid the amounts.

Utah, Washington, Wyoming

If the previous employer was required to file Form

Return without payment:

Return with payment:

P.O. Box 660095

940 (or Form 940-EZ), see Successor employer

Ogden, UT 84201-0046

Dallas, TX 75266-0095

on page 5.

Puerto Rico, U.S. Virgin Islands

Depositing FUTA Tax

Return without payment:

Return with payment:

When to deposit. Although Form 940 covers a calendar

P.O. Box 80105

year, you may have to make deposits of the tax before

Philadelphia, PA 19255-0046

Cincinnati, OH 45280-0005

filing the return. Generally, deposit FUTA tax quarterly if

your FUTA tax exceeds $500. Determine your FUTA tax

If the location of your legal residence, principal place of business,

for each of the first three quarters by multiplying by .008

office, or agency is not listed above —

that part of the first $7,000 of each employee’s annual

All Returns:

wages you paid during the quarter. If any part of the

Philadelphia, PA 19255-0046

amounts paid is exempt from state unemployment tax,

you may be required to deposit an amount greater than

that determined using the .008 rate. For example, in

Credit for Contributions Paid

certain states, wages paid to corporate officers, certain

to a State Fund

payments of sick pay by unions, and certain fringe

benefits are exempt from state unemployment tax.

You get a credit for amounts you pay to a state (including

the District of Columbia, Puerto Rico, and the U.S. Virgin

If your FUTA tax for any of the first three quarters of

Islands) unemployment fund by January 31, 2006 (or

2005 (plus any undeposited amount of $500 or less from

February 10, 2006, if that is your Form 940 due date).

any earlier quarter) is over $500, deposit it by the last day

Your FUTA tax will be higher if you do not pay the state

of the first month after the end of the quarter. If it is $500

-3-

Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2005 Page 3

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