Form 940 (2016)
Privacy Act and Paperwork Reduction Act Notice.
your tax information to the Department of Justice for civil
We ask for the information on this form to carry out the
and criminal litigation, and to cities, states, the District of
Internal Revenue laws of the United States. We need it
Columbia, and U.S. commonwealths and possessions to
to figure and collect the right amount of tax. Chapter
administer their tax laws. We may also disclose this
23, Federal Unemployment Tax Act, of Subtitle C,
information to other countries under a tax treaty, to
Employment Taxes, of the Internal Revenue Code
federal and state agencies to enforce federal nontax
imposes a tax on employers with respect to employees.
criminal laws, or to federal law enforcement and
This form is used to determine the amount of the tax that
intelligence agencies to combat terrorism.
you owe. Section 6011 requires you to provide the
The time needed to complete and file this form will vary
requested information if you are liable for FUTA tax under
depending on individual circumstances. The estimated
section 3301. Section 6109 requires you to provide your
average time is:
identification number. If you fail to provide this
Recordkeeping . . . . . . . . . .
9 hr., 19 min.
information in a timely manner or provide a false or
fraudulent form, you may be subject to penalties.
Learning about the law or the form . .
1 hr., 23 min.
You aren't required to provide the information
Preparing, copying, assembling, and
requested on a form that is subject to the Paperwork
sending the form to the IRS . . . . . 1 hr., 36 min.
Reduction Act unless the form displays a valid OMB
If you have comments concerning the accuracy of
control number. Books and records relating to a form or
these time estimates or suggestions for making
instructions must be retained as long as their contents
Form 940 simpler, we would be happy to hear from
may become material in the administration of any Internal
you. You can send us comments from
Click on More Information and
Generally, tax returns and return information are
then click on Give us feedback. Or you can send your
confidential, as required by section 6103. However,
comments to Internal Revenue Service, Tax Forms and
section 6103 allows or requires the IRS to disclose or
Publications Division, 1111 Constitution Ave. NW,
give the information shown on your tax return to others
IR-6526, Washington, DC 20224. Don't send Form 940 to
as described in the Code. For example, we may disclose
this address. Instead, see Where Do You File? in the
Instructions for Form 940.