Instructions For Form 940 - 2016 (Page 3 of 12) in pdf

guidelines, we will consider your return filed when it is actually

State unemployment taxes are sometimes called

received. For a list of IRS-designated private delivery services,

“contributions.” These contributions are payments that a state

see Pub. 15.

requires an employer to make to its unemployment fund for the

payment of unemployment benefits. They don't include:

Where Do You File?

Any payments deducted or deductible from your employees'

pay;

Where you file depends on whether you include a payment

Penalties, interest, or special administrative taxes; and

(check or money order) with your return. However, mail your

Voluntary amounts you paid to get a lower assigned state

amended return to the Without a payment address even if a

experience rate.

payment is included.

Additional credit. You may receive an additional credit if you

Without a

have a state experience rate lower than 5.4% (0.054). This

If you’re in . . .

payment . . .

With a payment . . .

applies even if your rate varies during the year. This additional

Connecticut

New Jersey

Department of the

Internal Revenue

credit is the difference between your actual state unemployment

Delaware

New York

Treasury

Service

tax payments and the amount you would have been required to

District of

North Carolina

Internal Revenue

P.O. Box 804521

pay at 5.4%.

Columbia

Ohio

Service

Cincinnati, OH

Florida

Pennsylvania

Cincinnati, OH

45280-4521

Special credit for successor employers. You may be eligible

Georgia

Rhode Island

45999-0046

for a credit based on the state unemployment taxes paid by a

Illinois

South Carolina

predecessor. You may claim this credit if you’re a successor

Indiana

Tennessee

employer who acquired a business in 2016 from a predecessor

Kentucky

Vermont

Maine

Virginia

who wasn't an employer for FUTA purposes and, therefore,

Maryland

West Virginia

wasn't required to file Form 940 for 2016. See section 3302(e).

Massachusetts

Wisconsin

You can include amounts paid by the predecessor on the

Michigan

Worksheet—Line 10 as if you paid them. For details on

New Hampshire

successor employers, see Successor employer under Type of

Return. If the predecessor was required to file Form 940, see the

Alabama

Missouri

Department of the

Internal Revenue

Alaska

Montana

Treasury

Service

line 5 instructions.

Arizona

Nebraska

Internal Revenue

P.O. Box 37940

When Must You Deposit Your FUTA

Arkansas

Nevada

Service

Hartford, CT

California

New Mexico

Ogden, UT

06176-7940

Tax?

Colorado

North Dakota

84201-0046

Hawaii

Oklahoma

Idaho

Oregon

Although Form 940 covers a calendar year, you may have to

Iowa

South Dakota

deposit your FUTA tax before you file your return. If your FUTA

Kansas

Texas

tax is more than $500 for the calendar year, you must deposit at

Louisiana

Utah

least one quarterly payment.

Minnesota

Washington

Mississippi

Wyoming

You must determine when to deposit your tax based on the

amount of your quarterly tax liability. If your FUTA tax is $500 or

Puerto Rico

Internal Revenue

less in a quarter, carry it over to the next quarter. Continue

U.S. Virgin Islands

Service

P.O. Box 409101

P.O. Box 37940

carrying your tax liability over until your cumulative tax is more

Ogden, UT 84409

Hartford, CT

than $500. At that point, you must deposit your tax for the

06176-7940

quarter. Deposit your FUTA tax by the last day of the month after

the end of the quarter. If your tax for the next quarter is $500 or

If the location of your legal

Internal Revenue

less, you’re not required to deposit your tax again until the

residence, principal place of

Service

cumulative amount is more than $500.

business, office, or agency isn't

P.O. Box 409101

P.O. Box 37940

listed . . .

Ogden, UT 84409

Hartford, CT

Fourth quarter liabilities. If your FUTA tax for the fourth

06176-7940

quarter (plus any undeposited amounts from earlier quarters) is

EXCEPTION for tax-exempt

Department of the

Internal Revenue

more than $500, deposit the entire amount by January 31, 2017.

organizations, Federal, State

Treasury

Service

If it is $500 or less, you can either deposit the amount or pay it

and Local Governments, and

Internal Revenue

P.O. Box 37940

with your Form 940 by January 31, 2017.

Indian Tribal Governments,

Service

Hartford, CT

In years when there are credit reduction states, you

regardless of your location

Ogden, UT

06176-7940

84201-0046

must include liabilities owed for credit reduction with your

fourth quarter deposit.

Private delivery services can't deliver to P.O. boxes. You

When To Deposit Your FUTA Tax

must use the U.S. Postal Service to mail an item to a

P.O. box address.

If your undeposited FUTA tax

CAUTION

is more than $500 on . . .*

Deposit your tax by . . .

Credit for State Unemployment Tax

March 31

April 30

Paid to a State Unemployment Fund

June 30

July 31

September 30

October 31

December 31

January 31

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

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

*Also, see the instructions for line 16.

unemployment fund by January 31, 2017 (or February 10, 2017,

If any deposit due date falls on a Saturday, Sunday, or

if that is your Form 940 due date). Your FUTA tax will be higher if

legal holiday, you may deposit on the next business day.

you don't pay the state unemployment tax timely. If you didn't

TIP

See Timeliness of federal tax deposits, later.

pay all state unemployment tax by the due date of Form 940, see

the line 10 instructions.

Instructions for Form 940 (2016)

Instructions For Form 940 - 2016 Page 3

Related Articles

Related forms

Related Categories