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changes hands during the year, each employer who

If you were required to file Form 940 but filed Form

meets Test 1 or 2 must file. For purposes of Test 1 or

940-EZ instead and you must correct an error, file the

Test 2 only, do not include wages paid by the prior (or

amended return on Form 940.

subsequent) employer. But see Successor employer on

If you are filing an amended return after June 30 to

page 4.

claim contributions to your state’s unemployment fund

Household employers. File a FUTA tax return only if

that you paid after the due date of Form 940, attach a

you paid total cash wages of $1,000 or more (for all

copy of the certification from the state. This will expedite

household employees) in any calendar quarter in 2002 or

the processing of the amended return.

2003 for household work in a private home, local college

club, or local chapter of a college fraternity or sorority.

Where To File

Individuals, estates, and trusts that owe FUTA tax for

In the list below, find the location where your legal

household work in a private home, in most cases, must

residence, principal place of business, office, or agency

file Schedule H (Form 1040), Household Employment

is located. Send your return to the Internal Revenue

Taxes, instead of Form 940 (or Form 940-EZ). See the

Service at the address listed for your location. No street

Instructions for Schedule H (Form 1040), Household

address is needed.

Employers.

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

In some cases, such as when you employ both

including a payment.

household employees and other employees, you may

choose to report social security, Medicare, and withheld

Federal income taxes for your household employee(s) on

Exception for exempt organizations and government entities. If

Form 941, Employer’s Quarterly Federal Tax Return, or

you are filing Form 940 for an exempt organization or government

Form 943, Employer’s Annual Federal Tax Return for

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

Agricultural Employees, instead of on Schedule H. If you

addresses, regardless of location:

choose to report on Form 941 or Form 943, you must use

Form 940 (or Form 940-EZ) to report FUTA tax.

Return without payment:

Return with payment:

P.O. Box 660095

Agricultural employers. File a FUTA tax return if either

Ogden, UT 84201-0046

Dallas, TX 75266-0095

1 or 2 below applies:

1. You paid cash wages of $20,000 or more to

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

farmworkers during any calendar quarter in 2002 or 2003

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,

West Virginia, Wisconsin

least some part of a day (whether or not at the same

time) during any 20 or more different weeks in 2002 or 20

Return without payment:

Return with payment:

or more different weeks in 2003.

P.O. Box 105887

Cincinnati, OH 45999-0046

Atlanta, GA 30348-5887

Count wages paid to aliens admitted on a temporary

basis to the United States to perform farmwork, also

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

known as workers with “H-2(A)” visas, to see if you meet

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

either 1 or 2 above. However, wages paid to “H-2(A)”

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

visa workers are not subject to FUTA tax.

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

Utah, Washington, Wyoming

Indian tribal governments. Services rendered to a

Federally-recognized Indian tribal government (including

Return without payment:

Return with payment:

P.O. Box 660095

any subdivision, subsidiary, or wholly-owned business

Ogden, UT 84201-0046

Dallas, TX 75266-0095

enterprise) after December 20, 2000 are exempt from

FUTA tax (and no Form 940 or Form 940-EZ for 2003 is

Puerto Rico, U.S. Virgin Islands

required), subject to the tribe’s compliance with

Return without payment:

Return with payment:

applicable state law. For procedures on amending a 2000

P.O. Box 80105

Form 940 or Form 940-EZ, see Announcement 2001-16,

Philadelphia, PA 19255-0046

Cincinnati, OH 45280-0005

I.R.B. 2001-8, February 20, 2001. You can find

Announcement 2001-16 on page 715 of Internal

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

Revenue Bulletin 2001-8 at

office, or agency is not listed above —

irb01-08.pdf. Also see code section 3309(d).

All Returns:

Nonprofit organizations. Religious, educational,

Philadelphia, PA 19255-0046

charitable, etc., organizations described in section

501(c)(3) and exempt from tax under section 501(a) are

not subject to FUTA tax and are not required to file.

Credit for Contributions Paid

State and local government employers. State or local

to a State Fund

government employers are not subject to FUTA tax and

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

are not required to file.

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

Islands) unemployment fund by February 2, 2004 (or

Amended Returns

February 10, 2004, if that is your Form 940 due date).

Use a new Form 940 to amend a previously filed Form

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

940. Check the “Amended Return” box above Part I.

contributions timely. See the Part II, line 6 instructions

Enter all amounts that should have been on the original

on page 5 if you did not pay state contributions by

return, and sign the form. Attach an explanation of the

the due date of Form 940.

reasons for the amended return. For example, you are

filing to claim credit for contributions paid to your state

“Contributions” are payments that a state requires an

unemployment fund after the due date of Form 940. File

employer to make to its unemployment fund for the

payment of unemployment benefits. However,

the amended return with the Internal Revenue Service

Center where you filed the original return. Do not mail an

contributions do not include:

•

amended Form 940 (even if it includes a payment) to a

Any payments deducted or deductible from your

P.O. box location.

employees’ pay.

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Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2003 Page 2

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