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Who Must File Form 940?

wholly owned business enterprise) after December 20, 2000,

are exempt from FUTA tax and no Form 940 for 2006 is

required. However, the tribe must have participated in the state

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

unemployment system for the full year and be in compliance

these questions, you must file Form 940:

•

with applicable state unemployment law. For more information,

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

see section 3309(d).

calendar quarter during 2005 or 2006?

•

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

of a day in any 20 or more different weeks in 2005 or 20 or

For tax-exempt organizations . . .

more different weeks in 2006? Count all full-time, part-time, and

Religious, educational, scientific, charitable, and other

temporary employees. However, if your business is a

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

partnership, do not count its partners.

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

If your business was sold or transferred during the year,

have to file Form 940.

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

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

For employers of state and local government

paid by the predecessor employer on your Form 940 unless you

employees . . .

are a successor employer. For details, see b. Successor

employer under Type of Return on page 5.

Employers of state and local government employees are not

subject to FUTA tax and do not have to file Form 940.

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

FUTA tax for 2006 because you made no payments to

employees in 2006, check box c in the top right corner of the

When Must You File Form 940?

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

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

The due date for filing Form 940 for 2006 is January 31, 2007.

because your business has closed or because you stopped

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

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

you may file Form 940 by February 12, 2007.

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

information.

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

return as if you filed it on time if the envelope containing your

For employers of household employees . . .

return is properly addressed, contains sufficient postage, and is

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

mailed First Class or sent by an IRS-designated private delivery

wages that you paid to your household employees only if you

service by 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

2005 or 2006.

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

Without a

household employees, you can choose to include the FUTA

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

IRS

household employees on your Form 940, you must also file

organizations, Federal, State and Ogden, UT

P.O. Box 105078

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

Local Governments, and Indian

84201-0046

Atlanta, GA

943, Employer’s Annual Federal Tax Return for Agricultural

Tribal Governments, regardless

30348-5078

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

of your location

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

Connecticut

New Jersey

IRS

income taxes for your household employees.

Delaware

New York

Cincinnati, OH

P.O. Box 1269

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

District of

North Carolina

45999-0046

Charlotte, NC

information.

Columbia

Ohio

28201-1269

Illinois

Pennsylvania

For agricultural employers . . .

Indiana

Rhode Island

Kentucky

South Carolina

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

Maine

Vermont

•

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

Maryland

Virginia

during any calendar quarter in 2005 or 2006?

Massachusetts

West Virginia

•

Michigan

Wisconsin

Did you employ 10 or more farmworkers during some part of

New Hampshire

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

more different weeks in 2005 or 20 or more different weeks in

Alabama

Missouri

IRS

2006?

Alaska

Montana

Ogden, UT

P.O. Box 105078

Arizona

Nebraska

84201-0046

Atlanta, GA

To answer these questions, count wages you paid to aliens

Arkansas

Nevada

30348-5078

who were admitted to the United States temporarily to perform

California

New Mexico

farmwork (these workers are also known as workers with

Colorado

North Dakota

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

Florida

Oklahoma

are not subject to FUTA tax.

Georgia

Oregon

Hawaii

South Dakota

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

Idaho

Tennessee

for more information.

Iowa

Texas

Kansas

Utah

For Indian tribal governments . . .

Louisiana

Washington

Minnesota

Wyoming

Services rendered to a federally recognized Indian tribal

Mississippi

government employer (including any subdivision, subsidiary, or

-2-

Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2006 Page 2

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