Instructions For Form 940 - Employer'S Annual Federal Unemployment (Futa) Tax Return - 2007 Page 2

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Generally, employers of household employees must file
Without a
If you are in . . .
payment . . .
With a payment . . .
Schedule H (Form 1040), Household Employment Taxes,
instead of Form 940.
EXCEPTION for tax-exempt
Department of the
Internal Revenue
However, if you have other employees in addition to
organizations, Federal, State and Treasury
Service
household employees, you can choose to include the FUTA
Local Governments, and Indian
Internal Revenue
P.O. Box 105078
Tribal Governments, regardless
Service
Atlanta, GA
taxes for your household employees on the Form 940 instead of
of your location
Ogden, UT
30348-5078
filing Schedule H (Form 1040). If you choose to include
84201-0046
household employees on your Form 940, you must also file
Form 941, Employer’s QUARTERLY Federal Tax Return, Form
Connecticut
New Jersey
Department of the
Internal Revenue
943, Employer’s Annual Federal Tax Return for Agricultural
Delaware
New York
Treasury
Service
Employees, or Form 944, Employer’s ANNUAL Federal Tax
District of
North Carolina
Internal Revenue
P.O. Box 1269
Return, to report social security, Medicare, and withheld federal
Columbia
Ohio
Service
Charlotte, NC
Illinois
Pennsylvania
Cincinnati, OH
28201-1269
income taxes for your household employees.
Indiana
Rhode Island
45999-0046
See Pub. 926, Household Employer’s Tax Guide, for more
Kentucky
South Carolina
Maine
Vermont
information.
Maryland
Virginia
For agricultural employers . . .
Massachusetts
West Virginia
Michigan
Wisconsin
File Form 940 if you answer “Yes” to either of these questions:
New Hampshire
Did you pay cash wages of $20,000 or more to farmworkers
during any calendar quarter in 2006 or 2007?
Alabama
Missouri
Department of the
Internal Revenue
Did you employ 10 or more farmworkers during some part of
Alaska
Montana
Treasury
Service
Arizona
Nebraska
Internal Revenue
P.O. Box 105078
the day (whether or not at the same time) during any 20 or
Arkansas
Nevada
Service
Atlanta, GA
more different weeks in 2006 or 20 or more different weeks in
California
New Mexico
Ogden, UT
30348-5078
2007?
Colorado
North Dakota
84201-0046
Florida
Oklahoma
Count wages you paid to aliens who were admitted to the
Georgia
Oregon
United States on a temporary basis to perform farmwork
Hawaii
South Dakota
(workers with H-2(A) visas). However, wages paid to “H-2(A)
Idaho
Tennessee
visa workers” are not subject to FUTA tax.
Iowa
Texas
Kansas
Utah
See Pub. 51 (Circular A), Agricultural Employer’s Tax Guide,
Louisiana
Washington
for more information.
Minnesota
Wyoming
Mississippi
For Indian tribal governments . . .
Services rendered to a federally recognized Indian tribal
Puerto Rico
Internal Revenue
Internal Revenue
government employer (including any subdivision, subsidiary, or
U.S.Virgin Islands
Service
Service
P.O. Box 409101
P.O. Box 105174
wholly owned business enterprise) are exempt from FUTA tax
Ogden, UT
Atlanta, GA
and no Form 940 for 2007 is required. However, the tribe must
84409
30348-5174
have participated in the state unemployment system for the full
year and be in compliance with applicable state unemployment
If the location of your legal
Internal Revenue
Internal Revenue
law. For more information, see section 3309(d).
residence, principal place of
Service
Service
business, office, or agency is not P.O. Box 409101
P.O. Box 105274
For tax-exempt organizations . . .
listed . . .
Ogden, UT 84409
Atlanta, GA
30348-5274
Religious, educational, scientific, charitable, and other
organizations described in section 501(c)(3) and exempt from
Private delivery services cannot deliver to P.O. boxes.
tax under section 501(a) are not subject to FUTA tax and do not
!
You must use the U.S. Postal Service to mail an item to
have to file Form 940.
a P.O. box address.
CAUTION
For employers of state and local government
employees . . .
Credit for State Unemployment Tax Paid
Wages paid to state and local government employees are not
to a State Unemployment Fund
subject to FUTA tax and employers do not have to file Form
940 to report wages paid to these employees.
You get a credit for amounts you pay to a state (including the
District of Columbia, Puerto Rico, and the U.S. Virgin Islands)
When Must You File Form 940?
unemployment fund by January 31, 2008 (or February 11,
2008, if that is your Form 940 due date.) Your FUTA tax will be
The due date for filing Form 940 for 2007 is January 31, 2008.
higher if you do not pay the state unemployment tax timely. See
However, if you deposited all your FUTA tax when it was due,
the line 10 instructions on page 7, if you did not pay all state
you may file Form 940 by February 11, 2008.
unemployment tax by the due date of Form 940.
If we receive your return after the due date, we will treat your
State unemployment taxes are sometimes called
return as filed on time if the envelope containing your return is
“contributions.” These contributions are payments that a state
properly addressed, contains sufficient postage, and is
requires an employer to make to its unemployment fund for the
postmarked by the U.S. Postal Service on or before the due
payment of unemployment benefits. They do not include:
date or sent by an IRS-designated private delivery service on or
any payments deducted or deductible from your employees’
before the due date. However, if you do not follow these
pay;
guidelines, we will consider your return filed when it is actually
penalties, interest, or special administrative taxes; and
received. For a list of IRS-designated private delivery services,
voluntary amounts you paid to get a lower assigned state
see Pub. 15 (Circular E).
experience rate.
Where Do You File?
Additional credit. You may receive an additional credit if you
have a state experience rate lower than 5.4% (.054). This
Where you file depends on whether you include a payment
applies even if your rate varies during the year. This additional
(check or money order) with your return. However, mail your
credit is the difference between your actual state unemployment
amended return to the Without a payment address even if a
tax payments and the amount you would have been required to
payment is included.
pay at 5.4%.
-2-

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