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


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.
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.


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 6