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If you will not be liable for filing Form 940 in the future

properly addressed, contains sufficient postage, and is

because your business has closed or because you stopped

postmarked by the U.S. Postal Service on or before the due

paying wages, check box d in the top right corner of the form.

date or sent by an IRS-designated private delivery service on or

See Final... under Type of Return on page 5 for more

before the due date. However, if you do not follow these

information.

guidelines, we will consider your return filed when it is actually

received. For a list of IRS-designated private delivery services,

For employers of household employees . . .

see Pub. 15 (Circular E).

If you are a household employer, you must pay FUTA tax on

Where Do You File?

wages that you paid to your household employees only if you

paid cash wages of $1,000 or more in any calendar quarter in

2008 or 2009.

Where you file depends on whether you include a payment

(check or money order) with your return. However, mail your

A household employee performs household work in a:

•

amended return to the Without a payment address even if a

private home,

•

payment is included.

local college club, or

•

Without a

local chapter of a college fraternity or sorority.

If you are in . . .

payment . . .

With a payment . . .

Generally, employers of household employees must file

Schedule H (Form 1040), Household Employment Taxes,

EXCEPTION for tax-exempt

Department of the

Internal Revenue

instead of Form 940.

organizations, Federal, State and Treasury

Service

Local Governments, and Indian

Internal Revenue

P.O. Box 105078

However, if you have other employees in addition to

Tribal Governments, regardless

Service

Atlanta, GA

household employees, you can choose to include the FUTA

of your location

Ogden, UT

30348-5078

taxes for your household employees on the Form 940 instead of

84201-0046

filing Schedule H (Form 1040). If you choose to include

household employees on your Form 940, you must also file

Connecticut

New Jersey

Department of the

Internal Revenue

Form 941, Employer’s QUARTERLY Federal Tax Return, Form

Delaware

New York

Treasury

Service

District of

North Carolina

Internal Revenue

P.O. Box 804521

943, Employer’s Annual Federal Tax Return for Agricultural

Columbia

Ohio

Service

Cincinnati, OH

Employees, or Form 944, Employer’s ANNUAL Federal Tax

Georgia

Pennsylvania

Cincinnati, OH

45280-4521

Return, to report social security, Medicare, and any withheld

Illinois

Rhode Island

45999-0046

federal income taxes for your household employees.

Indiana

South Carolina

Kentucky

Tennessee

See Pub. 926, Household Employer’s Tax Guide, for more

Maine

Vermont

information.

Maryland

Virginia

Massachusetts

West Virginia

For agricultural employers . . .

Michigan

Wisconsin

File Form 940 if you answer “Yes” to either of these questions:

New Hampshire

•

Did you pay cash wages of $20,000 or more to farmworkers

during any calendar quarter in 2008 or 2009?

Alabama

Missouri

Department of the

Internal Revenue

•

Alaska

Montana

Treasury

Service

Did you employ 10 or more farmworkers during some part of

Arizona

Nebraska

Internal Revenue

P.O. Box 105078

the day (whether or not at the same time) during any 20 or

Arkansas

Nevada

Service

Atlanta, GA

more different weeks in 2008 or 20 or more different weeks in

California

New Mexico

Ogden, UT

30348-5078

2009?

Colorado

North Dakota

84201-0046

Florida

Oklahoma

Count wages you paid to aliens who were admitted to the

Hawaii

Oregon

United States on a temporary basis to perform farmwork

Idaho

South Dakota

(workers with H-2(A) visas). However, wages paid to “H-2(A)

Iowa

Texas

visa workers” are not subject to FUTA tax.

Kansas

Utah

Louisiana

Washington

See Pub. 51 (Circular A), Agricultural Employer’s Tax Guide,

Minnesota

Wyoming

for more information.

Mississippi

For Indian tribal governments . . .

Puerto Rico

Internal Revenue

Services rendered by employees of a federally recognized

U.S. Virgin Islands

Service

Indian tribal government employer (including any subdivision,

P.O. Box 409101

P.O. Box 105174

subsidiary, or business enterprise wholly owned by the tribe)

Ogden, UT

Atlanta, GA

84409

30348-5174

are exempt from FUTA tax and no Form 940 is required.

However, the tribe must have participated in the state

If the location of your legal

Internal Revenue

unemployment system for the full year and be in compliance

residence, principal place of

Service

with applicable state unemployment law. For more information,

business, office, or agency is not P.O. Box 409101

P.O. Box 105174

see section 3309(d).

listed . . .

Ogden, UT 84409

Atlanta, GA

30348-5174

For tax-exempt organizations . . .

Religious, educational, scientific, charitable, and other

Private delivery services cannot deliver to P.O. boxes.

organizations described in section 501(c)(3) and exempt from

You must use the U.S. Postal Service to mail an item to

tax under section 501(a) are not subject to FUTA tax and do not

a P.O. box address.

CAUTION

have to file Form 940.

Credit for State Unemployment Tax Paid

For employers of state or local governments. . .

to a State Unemployment Fund

Services rendered by employees of a state of a political

subdivision or instrumentality of the state are exempt from

FUTA tax and no Form 940 is required.

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

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

When Must You File Form 940?

unemployment fund by February 1, 2010 (or February 10, 2010,

if that is your Form 940 due date). Your FUTA tax will be higher

The due date for filing Form 940 for 2009 is February 1, 2010.

if you do not pay the state unemployment tax timely. If you did

However, if you deposited all your FUTA tax when it was due,

not pay all state unemployment tax by the due date of Form

you may file Form 940 by February 10, 2010.

940, see the line 10 instructions on page 7.

If we receive your return after the due date, we will treat your

State unemployment taxes are sometimes called

return as filed on time if the envelope containing your return is

“contributions.” These contributions are payments that a state

-2-

Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2009 Page 2

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