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Who Must File Form 940?

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

However, the tribe must have participated in the state

unemployment system for the full year and be in compliance

Except as noted below, if you answer “Yes” to either one of

with applicable state unemployment law. For more information,

these questions, you must file Form 940:

•

see section 3309(d).

Did you pay wages of $1,500 or more to employees in any

calendar quarter during 2009 or 2010?

•

Did you have one or more employees for at least some part

For tax-exempt organizations . . .

of a day in any 20 or more different weeks in 2009 or 20 or

Religious, educational, scientific, charitable, and other

more different weeks in 2010? Count all full-time, part-time, and

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

temporary employees. However, if your business is a

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

partnership, do not count its partners.

have to file Form 940.

If your business was sold or transferred during the year,

each employer who answered “Yes” to at least one question

For employers of state or local governments. . .

above must file Form 940. However, do not include any wages

paid by the predecessor employer on your Form 940 unless you

Services rendered by employees of a state of a political

are a successor employer. For details, see Successor employer

subdivision or instrumentality of the state are exempt from

under Type of Return on page 5.

FUTA tax and no Form 940 is required.

If you received a preprinted Form 940 and are not liable for

FUTA tax for 2010 because you made no payments to

When Must You File Form 940?

employees in 2010, check box c in the top right corner of the

form. Then go to Part 7, sign the form, and file it with the IRS.

The due date for filing Form 940 for 2010 is January 31, 2011.

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

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

you may file Form 940 by February 10, 2011.

because your business has closed or because you stopped

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

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

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

information.

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

properly addressed, contains sufficient postage, and is

For employers of household employees . . .

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

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

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

wages that you paid to your household employees only if you

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

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

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

2009 or 2010.

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

see Pub. 15 (Circular E).

A household employee performs household work in a:

•

private home,

•

local college club, or

Where Do You File?

•

local chapter of a college fraternity or sorority.

Generally, employers of household employees must file

Where you file depends on whether you include a payment

Schedule H (Form 1040), Household Employment Taxes,

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

instead of Form 940.

amended return to the Without a payment address even if a

payment is included.

However, if you have other employees in addition to

household employees, you can choose to include the FUTA

Without a

If you are in . . .

payment . . .

With a payment . . .

taxes for your household employees on the Form 940 instead of

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

EXCEPTION for tax-exempt

Department of the

Internal Revenue

household employees on your Form 940, you must also file

organizations, Federal, State and Treasury

Service

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

Local Governments, and Indian

Internal Revenue

P.O. Box 105078

943, Employer’s Annual Federal Tax Return for Agricultural

Tribal Governments, regardless

Service

Atlanta, GA

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

of your location

Ogden, UT

30348-5078

84201-0046

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

federal income taxes for your household employees.

Connecticut

New Jersey

Department of the

Internal Revenue

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

Delaware

New York

Treasury

Service

District of

North Carolina

Internal Revenue

P.O. Box 804521

information.

Columbia

Ohio

Service

Cincinnati, OH

Georgia

Pennsylvania

Cincinnati, OH

45280-4521

For agricultural employers . . .

Illinois

Rhode Island

45999-0046

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

Indiana

South Carolina

•

Kentucky

Tennessee

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

Maine

Vermont

during any calendar quarter in 2009 or 2010?

Maryland

Virginia

•

Did you employ 10 or more farmworkers during some part of

Massachusetts

West Virginia

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

Michigan

Wisconsin

more different weeks in 2009 or 20 or more different weeks in

New Hampshire

2010?

Alabama

Missouri

Department of the

Internal Revenue

Count wages you paid to aliens who were admitted to the

Alaska

Montana

Treasury

Service

United States on a temporary basis to perform farmwork

Arizona

Nebraska

Internal Revenue

P.O. Box 105078

Arkansas

Nevada

Service

Atlanta, GA

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

California

New Mexico

Ogden, UT

30348-5078

visa workers” are not subject to FUTA tax.

Colorado

North Dakota

84201-0046

Florida

Oklahoma

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

Hawaii

Oregon

for more information.

Idaho

South Dakota

Iowa

Texas

For Indian tribal governments . . .

Kansas

Utah

Louisiana

Washington

Services rendered by employees of a federally recognized

Minnesota

Wyoming

Indian tribal government employer (including any subdivision,

Mississippi

subsidiary, or business enterprise wholly owned by the tribe)

-2-

Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2010 Page 2

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