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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

questions.

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?

Example:

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

business.

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.

IRS.

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

•

purposes.

otherwise represent you before the IRS.

-10-

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

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