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Form 940-EZ (2001)
Page
Who May Use Form 940-EZ
The following chart will lead you to the right form to use—
Did you pay unemployment
No
contributions to only one
state?*
Yes
Did you pay all state
unemployment
No
contributions by
January 31, 2002?**
Yes
Were all wages that were
taxable for FUTA tax also
No
taxable for your state’s
unemployment tax?
Yes
You may use
You must use
Form 940-EZ.
Form 940.
* Do not file Form 940-EZ if—
● You owe FUTA tax only for household work in a private home. See Schedule H (Form 1040).
● You are a successor employer claiming a credit for state unemployment contributions paid
by a prior employer. File Form 940.
**If you deposited all FUTA tax when due, you may answer “Yes” if you paid all state
unemployment contributions by February 11, 2002.