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bind you to anything (including additional tax liability), or

Part 5: Report Your FUTA Tax Liability

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otherwise represent you before the IRS.

by Quarter Only if Line 12 Is More

The authorization will automatically expire 1 year after the

Than $500

due date for filing your Form 940 (regardless of extensions). If

you or your designee want to end the authorization before it

Fill out Part 5 only if line 12 is more than $500. If line 12 is

expires, write to the IRS office where the return was filed.

$500 or less, leave Part 5 blank and go to Part 6.

However, if the return was originally filed with a payment, use

the Without a payment address.

16. Report the amount of your FUTA tax liability

for each quarter.

If you want to expand your designee’s authorization or if you

want us to send your designee copies of your notices, see Pub.

Enter the amount of your FUTA tax liability for each quarter on

947, Practice Before the IRS and Power of Attorney.

lines 16a-d. Do not enter the amount you deposited. If you had

no liability for a quarter, leave the line blank.

Part 7: Sign Here

16a. 1

quarter (January 1 to March 31).

16b. 2

quarter (April 1 to June 30).

16c. 3

quarter (July 1 to September 30).

You MUST fill out both pages of this form and

16d. 4

quarter (October 1 to December 31).

SIGN it.

Failure to sign will delay the processing of your return.

To figure your FUTA tax liability for the fourth quarter, complete

Form 940 through line 12. Then copy the amount from line 12

On page 2 in Part 7, sign and print your name and title. Then

onto line 17. Lastly, subtract the sum of lines 16a through 16c

enter the date and the best daytime telephone number,

from line 17 and enter the result on line 16d.

including area code, where we can reach you if we have any

questions.

Example:

You paid wages on March 28 and your FUTA tax on those wages was

Who must sign Form 940?

$200. You were not required to make a deposit for the 1st quarter

because your accumulated FUTA tax was $500 or less. You paid

Form 940 must be signed as follows.

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additional wages on June 28 and your FUTA tax on those wages was

Sole proprietorship — The individual who owns the

$400. Because your accumulated FUTA tax for the 1st and 2nd

business.

quarters exceeded $500, you were required to make a deposit of $600

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Partnership (including a limited liability company (LLC)

by July 31.

treated as a partnership) or unincorporated organization —

A responsible and duly authorized member or officer having

You would enter $200 in line 16a because your liability for the 1

knowledge of its affairs.

quarter is $200. You would also enter $400 in line 16b to show your 2

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Corporation (including an LLC treated as a corporation)

quarter liability.

— The president, vice president, or other principal officer.

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Single member LLC treated as a disregarded entity —

The owner of the LLC.

17. Total tax liability for the year

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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.

If you have filed a valid power of attorney, your duly

authorized agent may also sign your Form 940.

Alternative signature method. Corporate officers or duly

Part 6: May We Speak With Your

authorized agents may sign Form 940 by rubber stamp,

Third-Party Designee?

mechanical device, or computer software program. For details

and required documentation, see Rev. Proc. 2005-39, 2005-28

I.R.B. 82, available at

If you want to allow an employee, your paid tax preparer, or

another person to discuss your Form 940 with the IRS, check

Paid preparers. A paid preparer must sign Form 940 and

the “Yes” box. Then enter the name and phone number of the

provide the information in the Paid Preparer’s Use Only section

person you choose as your designee. Be sure to give us the

of Part 7 if the preparer was paid to prepare Form 940 and is

specific name of a person — not the name of the firm that

not an employee of the filing entity. Paid preparers must sign

prepared your tax return.

paper returns with a manual signature. The preparer must give

you a copy of the return in addition to the copy to be filed with

Have your designee select a 5-digit Personal Identification

IRS.

Number (PIN) that he or she must use as identification when

talking to IRS about your form.

If you are a paid preparer, write your SSN or your Preparer

Tax Identification Number (PTIN) in the space provided. Include

By checking “Yes,” you authorize us to talk to your designee

your complete address. If you work for a firm, write the firm’s

about any questions that we may have while we process your

name and the EIN of the firm. You can apply for a PTIN using

return. Your authorization applies only to this form, for this year;

Form W-7P, Application for Preparer Tax Identification Number.

it does not apply to other forms or other tax years.

You cannot use your PTIN in place of the EIN of the tax

preparation firm.

You are authorizing your designee to:

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give us any information that is missing from your return,

Generally, do not complete the Paid Preparer’s Use Only

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ask us for information about processing your return, and

section if you are filing the return as a reporting agent and have

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respond to certain IRS notices that you have shared with

a valid Form 8655, Reporting Agent Authorization, on file with

your designee about math errors and in preparing your return.

IRS. However, a reporting agent must complete this section if

We will not send notices to your designee.

the reporting agent offered legal advice, for example, by

advising the client on determining whether its workers are

You are not authorizing your designee to:

employees or independent contractors for Federal tax

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receive any refund check,

purposes.

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Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2008 Page 10

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