EFTPS. To enroll, call 1-800-555-4477 or visit the EFTPS
Make sure you enter dollars to the left of the preprinted
decimal point and cents to the right.
Do not enter dollar signs or decimal points. Commas are
If your business is new, IRS will automatically pre-enroll you
in EFTPS when you apply for an employer identification number
You may choose to round your amounts to the nearest dollar,
(EIN). If you choose to deposit your tax using EFTPS, follow the
instead of reporting cents on this form. If you choose to round,
instructions on your EIN package to activate your enrollment.
you must round all entries. To round, drop the amounts under
You may be required to use EFTPS. In some cases, you
50 cents and increase the amounts from 50 to 99 cents to the
may be required to deposit your tax using EFTPS. For
next dollar. For example, $1.49 becomes $1.00 and $2.50
instance, you must use EFTPS in 2010 if:
becomes $3.00. If you use two or more amounts to figure an
the total payments of your employment tax, excise tax, and
entry on the form, use cents to figure the answer and round the
corporate income tax were more than $200,000 for 2008; or
you were required to use EFTPS in 2009.
If you have a line with the value of zero, leave it blank.
To make your EFTPS payments on time, you must
initiate the transaction at least 1 business day before the
Employer Identification Number (EIN),
date the deposit is due.
Name, Trade Name, and Address
If you do not use EFTPS, deposit your tax at a financial
institution that is authorized to accept federal tax deposits with
Form 8109, Federal Tax Coupon. See section 11 of Pub. 15
Review your business information at the top of
(Circular E) for more information. Do not mail your payments
directly to IRS. If you are required to use EFTPS and you use
If you pay a tax preparer to fill out Form 940, make sure the
Form 8109 instead, you may be subject to a 10% penalty.
preparer shows your business name and EIN exactly as they
If you are a new employer and would like to receive an FTD
appear on the preprinted form we sent you or as assigned by
coupon booklet, call 1-800-829-4933. Please allow 5 to 6 weeks
If you are using a copy of Form 940 that has your business
How Can You Avoid Penalties and
name and address preprinted at the top of the form, check to
make sure that the information is correct. Carefully review your
EIN to make sure that it exactly matches the EIN assigned to
your business by the IRS. If any information is incorrect, cross it
Penalties and interest are assessed at a rate set by law on
out and type or print the correct information. See Tell us if you
taxes paid late, returns filed late or incorrectly, insufficient
change your name or address on page 5.
payments made, and failure to pay using EFTPS (when
If you are not using a preprinted Form 940, type or print your
EIN, name, and address in the spaces provided. You must
You can avoid paying penalties and interest if you:
enter your name and EIN here and on page 2. Enter the
deposit or pay your tax when it is due, using EFTPS if
business (legal) name that you used when you applied for your
EIN on Form SS-4, Application for Employer Identification
file your completed Form 940 accurately and on time.
Number. For example, if you are a sole proprietor, enter
If you receive a notice about penalty and interest after you
“Ronald Smith” on the Name line and “Ron’s Cycles” on the
file this return, send us an explanation and we will determine if
Trade Name line. Leave the Trade Name line blank if it is the
you meet reasonable-cause criteria. Do not attach an
same as your Name.
explanation when you file your Form 940.
Employer identification number (EIN). The IRS monitors tax
How Can You Amend a Return?
filings and payments by using a numerical system to identify
taxpayers and to make sure that businesses comply with
You use the 2009 Form 940 to amend a return that you
federal tax laws. A unique 9-digit EIN is assigned to all
previously filed for 2009. If you are amending a return for a
corporations, partnerships, and some sole proprietors.
previous year, use the previous year’s Form 940.
Businesses that need an EIN must apply for a number and use
it throughout the life of the business on all tax returns,
Follow these steps:
payments, and reports.
Use a paper return to amend a Form 940 filed under an
electronic filing program.
Your business should have only one EIN. If you have more
Check the amended return box in the top right corner of Form
than one and are unsure which one to use, call 1-800-829-4933
940, page 1, box a.
to verify your correct EIN.
Fill in all the amounts that should have been on the original
If you do not have an EIN, apply for one by:
Sign the form.
Visiting the IRS website at and clicking on Apply
Attach an explanation of why you are amending your return.
for an Employer Identification Number (EIN) Online under
For example, tell us if you are filing to claim credit for tax paid to
your state unemployment fund after the due date of Form 940.
Calling 1-800-829-4933 and applying by telephone, or
File the amended return using the Without a payment
Filling out Form SS-4 and mailing it to the address in the
address under Where Do You File? on page 2.
Instructions for Form SS-4 or faxing it to the number in the
instructions for Form SS-4.
Completing Your Form 940
If you do not have an EIN by the time a return is due, write
“Applied For” and the date you applied in the space shown for
Follow these guidelines to correctly fill out the
the EIN on pages 1 and 2 of your return.
Always be sure the EIN on the form you file exactly
To help us accurately scan and process your form, please
matches the EIN that IRS assigned to your business. Do
follow these guidelines:
not use a social security number or individual taxpayer
Make sure your business name and EIN are on every page of
identification number (ITIN) on forms that ask for an EIN. Filing
the form and any attachments.
a Form 940 with an incorrect EIN or using the EIN of another’s
If you type or use a computer to fill out your form, use a
business may result in penalties and delays in processing your
12-point Courier font, if possible.