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•

Penalties, interest, or special administrative taxes not

Exception for exempt organizations and government entities. If

included in the contribution rate the state assigned to

you are filing Form 940-EZ for an exempt organization or

you.

•

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

Voluntary contributions you paid to get a lower

following addresses, regardless of location:

assigned rate.

Return without payment:

Return with payment:

Be sure to enter your state reporting number on

P.O. Box 660351

line B(2) at the top of the form. The IRS needs

Ogden, UT 84201-0047

Dallas, TX 75266-0351

this to verify your state contributions.

CAUTION

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

Depositing FUTA Tax

Kentucky, Maine, Maryland, Massachusetts, Michigan, New

Hampshire, New Jersey, New York, North Carolina, Ohio,

When to deposit. Although Form 940-EZ covers a

Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,

calendar year, you may have to make deposits of the tax

West Virginia, Wisconsin

before filing the return. Generally, deposit FUTA tax

Return without payment:

Return with payment:

quarterly if your FUTA tax exceeds $100. Determine your

P.O. Box 105659

FUTA tax for each of the first three quarters by

Cincinnati, OH 45999-0047

Atlanta, GA 30348-5659

multiplying by .008 that part of the first $7,000 of each

employee’s annual wages you paid during the quarter.

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

If your FUTA tax for any of the first three quarters of

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

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

2003 (plus any undeposited amount of $100 or less from

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

any earlier quarter) is over $100, deposit it by the last day

Utah, Washington, Wyoming

of the first month after the end of the quarter. If it is $100

or less, carry it to the next quarter; a deposit is not

Return without payment:

Return with payment:

P.O. Box 660351

required. If your FUTA tax for the fourth quarter (plus any

Ogden, UT 84201-0047

Dallas, TX 75266-0351

undeposited amount from any earlier quarter) is over

$100, deposit the entire amount by February 2, 2004. If it

Puerto Rico, U.S. Virgin Islands

is $100 or less, you can either make a deposit or pay it

with your Form 940-EZ by February 2, 2004. (If you

Return without payment:

Return with payment:

P.O. Box 80105

deposit it by February 2, 2004, you may file Form 940-EZ

Philadelphia, PA 19255-0047

Cincinnati, OH 45280-0005

by February 10, 2004.)

The deposit due dates are shown in the following

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

chart:

office, or agency is not listed above —

If undeposited FUTA tax is over $100 on —

Deposit it

All Returns:

by —

Philadelphia, PA 19255-0047

March 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . April 30

June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July 31

Amended Returns

September 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . October 31

December 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . January 31

Use a new Form 940-EZ to amend a previously filed

Form 940-EZ. Check the “Amended Return” box

above Part I. Enter all amounts that should have been

If any deposit due date falls on a Saturday,

on the original return, and sign the form. Attach an

TIP

Sunday, or legal holiday, you may deposit on the

explanation of the reasons for the amended return. File

next business day.

the amended return with the Internal Revenue Service

How to deposit. If you choose not to enroll in EFTPS

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

and are not required to use the Electronic Federal Tax

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

Payment System (EFTPS) (see Electronic deposit

a P.O. box location.

requirement below), you may use Form 8109, Federal

Tax Deposit Coupon, when you make each tax deposit.

If you were required to file Form 940 but filed Form

The IRS will pre-enroll you in EFTPS when you apply for

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

an employer identification number (EIN). Follow the

amended return on Form 940. See the Instructions for

instructions in your EIN Package to activate your

Form 940.

enrollment and begin making your tax deposits.

Credit for Contributions Paid

For new employers, if you would like to receive a

Federal Tax Deposit (FTD) coupon booklet call

to a State Fund

1-800-829-4933. Allow 5 to 6 weeks for delivery.

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

You must make your deposits with an authorized

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

financial institution (e.g., a commercial bank that is

Islands) unemployment fund by February 2, 2004 (or

qualified to accept Federal tax deposits). To avoid a

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

possible penalty, do not mail deposits directly to the IRS.

This credit is reflected in the FUTA tax rate of .008 shown

Records of your deposits will be sent to the IRS for

on line 6. See FUTA rate on page 1.

crediting to your business accounts.

“Contributions” are payments that a state requires an

Electronic deposit requirement. You must make

employer to make to its unemployment fund for the

electronic deposits of all depository taxes (such as

payment of unemployment benefits. However,

employment tax, excise tax, and corporate income tax)

contributions do not include:

using EFTPS in 2004 if:

•

Any payments deducted or deductible from your

The total deposits of such taxes in 2002 were more

employees’ pay.

than $200,000 or

-3-

Instructions For Form 940-Ez - Employer'S Annual Federal Unemployment (Futa) Tax Return - Internal Revenue Service - 2003 Page 3

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