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Any payments deducted or deductible from your

Where To File

employees’ pay;

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In the list below, find the location where your legal

Penalties, interest, or special administrative taxes not

residence, principal place of business, office, or agency

included in the contribution rate the state assigned to

is located. Send your return to the Internal Revenue

you; and

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Service at the address listed for your location. No street

Voluntary contributions you paid to get a lower

address is needed.

assigned rate.

Additional credit. You may receive an additional credit

Note. Where you file depends on whether or not you are

if you have a state experience rate lower than 5.4%

including a payment.

(.054). This applies even if your rate varies during the

year. This additional credit is the difference between your

actual state payments and the amount you would have

Exception for exempt organizations and government entities. If

been required to pay at 5.4%. See Line 3 –Computation

you are filing Form 940 for an exempt organization or government

entity (federal, state, local, or Indian tribal), use the following

of tentative credit on page 6.

addresses, regardless of location:

The total credit allowable may not be more than 5.4%

of the total taxable FUTA wages.

Return without payment:

Return with payment:

P.O. Box 660095

Special credit for successor employers. A successor

Ogden, UT 84201-0046

Dallas, TX 75266-0095

employer is an employer who received a unit of another

employer’s trade or business or all or most of the

property used in the trade or business of another

Connecticut, Delaware, District of Columbia, Illinois, Indiana,

Kentucky, Maine, Maryland, Massachusetts, Michigan, New

employer. Immediately after the acquisition, the

Hampshire, New Jersey, New York, North Carolina, Ohio,

successor employer must employ one or more individuals

Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,

who were employed by the previous owner.

West Virginia, Wisconsin

You may be eligible for a credit based on the state

Return without payment:

Return with payment:

unemployment contributions paid by the previous

P.O. Box 105887

employer. You may claim these credits if you are a

Cincinnati, OH 45999-0046

Atlanta, GA 30348-5887

successor employer and acquired a business in 2004

from a previous employer who was not required to file

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,

Form 940 (or Form 940-EZ) for 2004. If you are eligible to

Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,

take this credit, you must file Form 940; you may not use

Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico,

Form 940-EZ. See section 3302(e). Enter in Part II, line

North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas,

Utah, Washington, Wyoming

3, columns (a) through (i), the information of the previous

employer as if you paid the amounts.

Return without payment:

Return with payment:

P.O. Box 660095

If the previous employer was required to file Form 940

Ogden, UT 84201-0046

Dallas, TX 75266-0095

(or Form 940-EZ), see Successor employer on page 5.

Puerto Rico, U.S. Virgin Islands

Depositing FUTA Tax

Return without payment:

Return with payment:

When to deposit. Although Form 940 covers a calendar

P.O. Box 80105

year, you may have to make deposits of the tax before

Philadelphia, PA 19255-0046

Cincinnati, OH 45280-0005

filing the return. Generally, deposit FUTA tax quarterly if

your FUTA tax exceeds $100. Determine your FUTA tax

If the location of your legal residence, principal place of business,

for each of the first three quarters by multiplying by .008

office, or agency is not listed above —

that part of the first $7,000 of each employee’s annual

All Returns:

wages you paid during the quarter. If any part of the

Philadelphia, PA 19255-0046

amounts paid is exempt from state unemployment tax,

you may be required to deposit an amount greater than

that determined using the .008 rate. For example, in

Credit for Contributions Paid

certain states, wages paid to corporate officers, certain

payments of sick pay by unions, and certain fringe

to a State Fund

benefits are exempt from state unemployment tax.

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

If your FUTA tax for any of the first three quarters of

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

2004 (plus any undeposited amount of $100 or less from

Islands) unemployment fund by January 31, 2005 (or

any earlier quarter) is over $100, deposit it by the last day

February 10, 2005, if that is your Form 940 due date).

of the first month after the end of the quarter. If it is $100

Your FUTA tax will be higher if you do not pay the state

or less, carry it to the next quarter; a deposit is not

contributions timely. See the Part II, line 4 instructions on

required. If your FUTA tax for the fourth quarter (plus any

page 6 if you did not pay state contributions by the due

undeposited amount from any earlier quarter) is over

date of Form 940.

$100, deposit the entire amount by January 31, 2005. If it

“Contributions” are payments that a state requires an

is $100 or less, you can either make a deposit or pay it

employer to make to its unemployment fund for the

with your Form 940 by January 31. (If you deposit it by

payment of unemployment benefits. However,

January 31, you may file Form 940 by February 10,

contributions do not include:

2005.)

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Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2004 Page 3

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