Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2009 Page 10


The authorization will automatically expire 1 year after the
Part 5: Report Your FUTA Tax Liability
due date for filing your Form 940 (regardless of extensions). If
by Quarter Only if Line 12 Is More
you or your designee want to end the authorization before it
expires, write to the IRS office where the return was filed.
Than $500
However, if the return was originally filed with a payment, use
the Without a payment address.
Fill out Part 5 only if line 12 is more than $500. If line 12 is
$500 or less, leave Part 5 blank and go to Part 6.
If you want to expand your designee’s authorization or if you
want us to send your designee copies of your notices, see Pub.
16. Report the amount of your FUTA tax liability
947, Practice Before the IRS and Power of Attorney.
for each quarter.
Enter the amount of your FUTA tax liability for each quarter on
Part 7: Sign Here
lines 16a-d. Do not enter the amount you deposited. If you had
no liability for a quarter, leave the line blank.
You MUST fill out both pages of this form and
16a. 1
quarter (January 1 to March 31).
SIGN it.
16b. 2
quarter (April 1 to June 30).
Failure to sign will delay the processing of your return.
16c. 3
quarter (July 1 to September 30).
16d. 4
quarter (October 1 to December 31).
On page 2 in Part 7, sign and print your name and title. Then
enter the date and the best daytime telephone number,
To figure your FUTA tax liability for the fourth quarter, complete
including area code, where we can reach you if we have any
Form 940 through line 12. Then copy the amount from line 12
onto line 17. Lastly, subtract the sum of lines 16a through 16c
from line 17 and enter the result on line 16d.
Who must sign Form 940?
Form 940 must be signed as follows.
You paid wages on March 28 and your FUTA tax on those wages was
Sole proprietorship — The individual who owns the
$200. You were not required to make a deposit for the 1st quarter
because your accumulated FUTA tax was $500 or less. You paid
Partnership (including a limited liability company (LLC)
additional wages on June 28 and your FUTA tax on those wages was
treated as a partnership) or unincorporated organization —
$400. Because your accumulated FUTA tax for the 1st and 2nd
A responsible and duly authorized member or officer having
quarters exceeded $500, you were required to make a deposit of $600
knowledge of its affairs.
by July 31.
Corporation (including an LLC treated as a corporation)
You would enter $200 in line 16a because your liability for the 1
— The president, vice president, or other principal officer duly
quarter is $200. You would also enter $400 in line 16b to show your 2
authorized to act.
quarter liability.
Single member LLC treated as a disregarded entity for
federal income tax purposes — The owner of the LLC or a
principal officer duly authorized to act.
17. Total tax liability for the year
Trust or estate — The fiduciary.
Your total tax liability for the year must equal line 12. Copy the
amount from line 12 onto line 17.
Form 940 may also be signed by a duly authorized agent of the
taxpayer if a valid power of attorney or reporting agent
authorization (Form 8655) has been filed.
Part 6: May We Speak With Your
Alternative signature method. Corporate officers or duly
Third-Party Designee?
authorized agents may sign Form 940 by rubber stamp,
mechanical device, or computer software program. For details
If you want to allow an employee, your paid tax preparer, or
and required documentation, see Rev. Proc. 2005-39, 2005-28
another person to discuss your Form 940 with the IRS, check
I.R.B. 82, available at
the “Yes” box. Then enter the name and phone number of the
Paid preparers. A paid preparer must sign Form 940 and
person you choose as your designee. Be sure to give us the
provide the information in the Paid Preparer’s Use Only section
specific name of a person — not the name of the firm that
of Part 7 if the preparer was paid to prepare Form 940 and is
prepared your tax return.
not an employee of the filing entity. Paid preparers must sign
Have your designee select a 5-digit Personal Identification
paper returns with a manual signature. The preparer must give
Number (PIN) that he or she must use as identification when
you a copy of the return in addition to the copy to be filed with
talking to IRS about your form.
By checking “Yes,” you authorize us to talk to your designee
If you are a paid preparer, write your SSN or your Preparer
about any questions that we may have while we process your
Tax Identification Number (PTIN) in the space provided. Include
return. Your authorization applies only to this form, for this year;
your complete address. If you work for a firm, write the firm’s
it does not apply to other forms or other tax years.
name and the EIN of the firm. You can apply for a PTIN using
Form W-7P, Application for Preparer Tax Identification Number.
You are authorizing your designee to:
You cannot use your PTIN in place of the EIN of the tax
give us any information that is missing from your return,
preparation firm.
ask us for information about processing your return, and
respond to certain IRS notices that you have shared with
Generally, do not complete the Paid Preparer’s Use Only
your designee about math errors and in preparing your return.
section if you are filing the return as a reporting agent and have
We will not send notices to your designee.
a valid Form 8655, Reporting Agent Authorization, on file with
IRS. However, a reporting agent must complete this section if
You are not authorizing your designee to:
the reporting agent offered legal advice, for example, by
receive any refund check,
advising the client on determining whether its workers are
bind you to anything (including additional tax liability), or
employees or independent contractors for Federal tax
otherwise represent you before the IRS.


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