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Photographs of Missing Children

file Schedule H (Form 1040), Household Employment

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

The Internal Revenue Service is a proud partner with the

Instructions for Schedule H (Form 1040), Household

National Center for Missing and Exploited Children.

Employers.

Photographs of missing children selected by the Center

may appear in instructions on pages that would otherwise

In some cases, such as when you employ both

household employees and other employees, you may

be blank. You can help bring these children home by

choose to report social security, Medicare, and withheld

looking at the photographs and calling 1-800-THE-LOST

Federal income taxes for your household employee(s) on

(1-800-843-5678) if you recognize a child.

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

Purpose of Form

Form 943, Employer’s Annual Federal Tax Return for

Agricultural Employees, instead of on Schedule H. If you

Use Form 940-EZ (or Form 940) to report your annual

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

Federal Unemployment Tax Act (FUTA) tax. FUTA tax,

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

together with state unemployment systems, provides for

payments of unemployment compensation to workers

Agricultural employers. File a FUTA tax return if either

who have lost their jobs. Most employers pay both

1 or 2 below applies:

Federal and state unemployment taxes. Only the

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

employer pays this tax. Do not collect or deduct it from

farmworkers during any calendar quarter in 2002 or 2003

your employees’ wages. The tax applies to the first

$7,000 you pay each employee in a year after subtracting

2. You employed 10 or more farmworkers during

any exempt payments. The $7,000 amount is the Federal

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

wage base. Your state wage base may be different.

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

more different weeks in 2003.

When To File

Count wages paid to aliens admitted on a temporary

File Form 940-EZ for 2003 by February 2, 2004.

basis to the United States to perform farmwork, also

However, if you deposited all FUTA tax when due, you

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

may file on or before February 10, 2004. Your return will

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

be considered timely filed if it is properly addressed and

visa workers are not subject to FUTA tax.

mailed First Class or sent by an IRS designated delivery

Indian tribal governments. Services rendered to a

service by the due date. See Circular E (Pub. 15),

Federally-recognized Indian tribal government (including

Employer’s Tax Guide, for a list of designated delivery

any subdivision, subsidiary, or wholly-owned business

services. Also see Where To File below.

enterprise) after December 20, 2000 are exempt from

Private delivery services cannot deliver items to

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

P.O. boxes.

required), subject to the tribe’s compliance with

CAUTION

applicable state law. For procedures on amending a 2000

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

Who Must File

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

Announcement 2001-16 on page 715 of Internal

Except as noted below, you must file if Test 1 or Test 2

Revenue Bulletin 2001-8 at

below applies.

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

Test 1. You paid wages of $1,500 or more in any

calendar quarter in 2002 or 2003.

Nonprofit organizations. Religious, educational,

charitable, etc., organizations described in section

Test 2. You had one or more employees for at least

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

some part of a day in any 20 or more different weeks in

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

2002 or 20 or more different weeks in 2003.

Count all regular, temporary, and part-time employees.

State and local government employers. State or local

A partnership should not count its partners. If a business

government employers are not subject to FUTA tax and

changes hands during the year, each employer who

are not required to file.

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

Where To File

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

subsequent) employer.

In the list below, find the location where your legal

Household employers. File a FUTA tax return only if

residence, principal place of business, office, or agency

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

is located. Send your return to the Internal Revenue

household employees) in any calendar quarter in 2002 or

Service at the address listed for your location. No street

2003 for household work in a private home, local college

address is needed.

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

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

Individuals, estates, and trusts that owe FUTA tax for

including a payment.

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

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

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