Instructions For Form 940 - 2016 (Page 5 of 12) in pdf

If you receive a notice about a penalty after you file this

If you pay a tax preparer to fill out Form 940, make sure the

return, reply to the notice with an explanation and we will

preparer shows your business name exactly as it appeared

determine if you meet reasonable-cause criteria. Don't attach an

when you applied for your EIN.

explanation when you file your Form 940.

Employer identification number (EIN). An EIN is a unique

Can You Amend a Return?

nine-digit number assigned to sole proprietors, corporations,

partnerships, estates, trusts, and other entities for tax filing and

reporting purposes. Businesses that need an EIN must apply for

You use the 2016 Form 940 to amend a return that you

a number and use it throughout the life of the business on all tax

previously filed for 2016. If you’re amending a return for a

returns, payments, and reports.

previous year, use that previous year's Form 940.

Your business should have only one EIN. If you have more

Follow the steps below to amend your return.

than one and are unsure which one to use, call 1-800-829-4933

Use a paper return to amend a Form 940 filed under an

to verify your correct EIN.

electronic filing program.

If you don't have an EIN, apply for one by:

Check the amended return box in the top right corner of Form

Visiting IRS.gov and entering “EIN” in the search box, or

940, page 1, box a.

Filling out Form SS-4 and mailing it to the address in the

Fill in all the amounts that should have been on the original

Instructions for Form SS-4 or faxing it to the number in the

form.

Instructions for Form SS-4.

Sign the form.

Attach an explanation of why you’re amending your return.

Employers outside the United States may also apply for an

For example, tell us if you’re filing to claim credit for tax paid to

EIN by calling 267-941-1099 (toll call), but domestic entities may

your state unemployment fund after the due date of Form 940.

not apply by telephone.

File the amended return using the Without a payment address

If you haven't received your EIN by the time a return is due,

(even if a payment is included) under Where Do You File.

write “Applied For” and the date you applied in the space shown

If you file an amended return for an aggregate Form 940, be

for the EIN on pages 1 and 2 of your return.

sure to attach Schedule R (Form 940). Complete Schedule R

If you’re filing your tax return electronically, a valid EIN is

(Form 940) only for employers who have adjustments on the

required at the time the return is filed. If a valid EIN isn't

amended Form 940.

provided, the return won't be accepted. This may result

Completing Your Form 940

CAUTION

in penalties.

Follow These Guidelines to Correctly Fill Out

Always be sure the EIN on the form you file exactly

matches the EIN that the IRS assigned to your business.

the Form

TIP

Don't use a social security number (SSN) or individual

To help us accurately scan and process your form, please follow

taxpayer identification number (ITIN) on forms that ask for an

these guidelines.

EIN. Filing a Form 940 with an incorrect EIN or using the EIN of

Make sure your business name and EIN are on every page of

another's business may result in penalties and delays in

the form and any attachments.

processing your return.

If you type or use a computer to fill out your form, use a

12-point Courier font, if possible. Portable Document Format

Tell Us if You Change Your Business Name or

(PDF) forms on IRS.gov have fillable fields with acceptable font

Business Address

specifications.

Make sure you enter dollars to the left of the preprinted

Notify the IRS immediately if you change your business name or

decimal point and cents to the right.

address.

Don't enter dollar signs or decimal points. Commas are

Name change. Write to the IRS office where you filed your

optional.

return (using the Without a payment address under Where Do

You may choose to round your amounts to the nearest dollar,

You File, earlier) to notify the IRS of any name change. See Pub.

instead of reporting cents on this form. If you choose to round,

1635 to see if you need to also apply for a new EIN.

you must round all entries. To round, drop the amounts under 50

cents and increase the amounts from 50 to 99 cents to the next

Address change. Complete and mail Form 8822-B to notify the

dollar. For example, $1.49 becomes $1.00 and $2.50 becomes

IRS of an address change. Don’t mail Form 8822-B with your

$3.00. If you use two or more amounts to figure an entry on the

Form 940.

form, use cents to figure the answer and round the answer only.

Type of Return

If you have a line with the value of zero, leave it blank.

Employer Identification Number

Review the box at the top of the form. If any line applies to you,

check the appropriate box to tell us which type of return you’re

(EIN), Name, Trade Name, and

filing. You may check more than one box.

Address

Amended. If this is an amended return that you’re filing to

correct a return that you previously filed, check box a.

Enter Your Business Information at the Top of

Successor employer. Check box b if you‘re a successor

the Form

employer and:

Enter your EIN, name, and address in the spaces provided. You

You’re reporting wages paid before you acquired the business

must enter your name and EIN here and on page 2. Enter the

by a predecessor who was required to file a Form 940 because

business (legal) name that you used when you applied for your

the predecessor was an employer for FUTA tax purposes, or

EIN on Form SS-4. For example, if you’re a sole proprietor, enter

You’re claiming a special credit for state unemployment tax

“Ronald Smith” on the Name line and “Ron's Cycles” on the

paid before you acquired the business by a predecessor who

Trade Name line. Leave the Trade Name line blank if it is the

wasn't required to file a Form 940 because the predecessor

same as your Name.

wasn't an employer for FUTA tax purposes.

A successor employer is an employer who:

Instructions for Form 940 (2016)

Instructions For Form 940 - 2016 Page 5

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