Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2001 Page 2


Taxes, instead of Form 940 (or 940-EZ). See the
Service at the address listed for your location. No street
Instructions for Household Employers.
address is needed.
Note: Where you file depends on whether or not you are
In some cases, such as when you employ both
household employees and other employees, you may
including a payment.
choose to report social security, Medicare, and withheld
Federal income taxes for your household employee(s) on
Form 941, Employer’s Quarterly Federal Tax Return, or
Exception for exempt organizations and government entities. If
you are filing Form 940 for an exempt organization or government
Form 943, Employer’s Annual Tax Return for Agricultural
entity (Federal, state, local, or Indian tribal), use the following
Employees, instead of on Schedule H. If you choose to
addresses, regardless of location:
report on Form 941 or 943, you must use Form 940 (or
940-EZ) to report FUTA tax.
Return without payment:
Return with payment:
Agricultural employers. File a FUTA tax return if either
P.O. Box 660095
1 or 2 below applies:
Ogden, UT 84201-0046
Dallas, TX 75266-0095
1. You paid cash wages of $20,000 or more to
farmworkers during any calendar quarter in 2000 or 2001
Connecticut, Delaware, District of Columbia, Illinois, Indiana,
Kentucky, Maine, Maryland, Massachusetts, Michigan, New
Hampshire, New Jersey, New York, North Carolina, Ohio,
2. You employed 10 or more farmworkers during at
Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,
least some part of a day (whether or not at the same
West Virginia, Wisconsin
time) during any 20 or more different weeks in 2000 or 20
or more different weeks in 2001.
Return without payment:
Return with payment:
P.O. Box 105887
Count wages paid to aliens admitted on a temporary
Cincinnati, OH 45999-0046
Atlanta, GA 30348-5887
basis to the United States to perform farmwork, also
known as workers with “H-2(A)” visas, to see if you meet
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
either 1 or 2 above. However, wages paid to H-2(A) visa
Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,
workers are not subject to FUTA tax.
Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas,
Indian tribal governments. Services rendered to a
Utah, Washington, Wyoming
federally-recognized Indian tribal government (including
any subdivision, subsidiary, or wholly-owned business
Return without payment:
Return with payment:
enterprise) after December 20, 2000 are exempt from
P.O. Box 660095
FUTA tax (and no Form 940 or 940-EZ for 2001 is
Ogden, UT 84201-0046
Dallas, TX 75266-0095
required), subject to the tribe’s compliance with
Puerto Rico, U.S. Virgin Islands
applicable state law. For procedures on amending a 2000
Form 940 or 940-EZ, see Announcement 2001-16, I.R.B.
Return without payment:
Return with payment:
2001-8, February 20, 2001. You can find Announcement
P.O. Box 80105
2001-16 on page 715 of Internal Revenue Bulletin 2001-8
Philadelphia, PA 19255-0046
Cincinnati, OH 45280-0005
at Also see code section 3309(d).
Nonprofit organizations. Religious, educational,
If the location of your legal residence, principal place of business,
office, or agency is not listed above —
charitable, etc., organizations described in section
501(c)(3) and exempt from tax under section 501(a) are
All Returns:
not subject to FUTA tax and are not required to file.
Philadelphia, PA 19255-0046
State and local government employers. State or local
government employers are not subject to FUTA tax and
Credit for Contributions Paid
are not required to file.
to a State Fund
Amended Returns
You get a credit for amounts you pay to a state (including
Use a new Form 940 to amend a previously filed Form
the District of Columbia, Puerto Rico, and the U.S. Virgin
940. Check the “Amended Return” box above Part I.
Islands) unemployment fund by January 31, 2002 (or
Enter all amounts that should have been on the original
February 11, 2002, if that is your Form 940 due date).
return, and sign the form. Attach an explanation of the
Your FUTA tax will be higher if you do not pay the state
reasons for the amended return. For example, you are
contributions timely. See the Part II, line 6 instructions
filing to claim credit for contributions paid to your state
on page 5 if you did not pay state contributions by
unemployment fund after the due date of Form 940. File
the due date of Form 940.
the amended return with the Internal Revenue Service
“Contributions” are payments that a state requires an
Center where you filed the original return. Do not mail an
employer to make to its unemployment fund for the
amended Form 940 (even if it includes a payment) to a
payment of unemployment benefits. However,
P.O. box location.
contributions do not include:
If you were required to file Form 940 but filed Form
Any payments deducted or deductible from your
940-EZ instead and you must correct an error, file the
employees’ pay.
amended return on Form 940.
Penalties, interest, or special administrative taxes not
If you are filing an amended return after June 30 to
included in the contribution rate the state assigned to
claim contributions to your state’s unemployment fund
that you paid after the due date of Form 940, attach a
Voluntary contributions you paid to get a lower
copy of the certification from the state. This will expedite
assigned rate.
the processing of the amended return.
Additional credit. You may receive an additional credit
if you have a state experience rate lower than 5.4%
Where To File
(.054). This applies even if your rate is different during
In the list below, find the location where your legal
the year. This additional credit is the difference between
residence, principal place of business, office, or agency
your actual state payments and the amount you would
is located. Send your return to the Internal Revenue
have been required to pay at 5.4%.


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