Instructions For Form 940 - 2017 (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 2015 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 2015. If you are 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.

Employers outside the United States may also apply for an

Attach an explanation of why you are amending your return.

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

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

not apply by telephone.

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

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

File the amended return using the Without a payment address

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

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

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

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

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

If you are filing your tax return electronically, a valid EIN

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

is required at the time the return is filed. If a valid EIN

amended Form 940.

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

CAUTION

Completing Your Form 940

result in penalties.

Always be sure the EIN on the form you file exactly

Follow These Guidelines to Correctly Fill Out

matches the EIN that the IRS assigned to your

TIP

the Form

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

individual taxpayer identification number (ITIN) on forms that ask

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

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

these guidelines.

EIN of another's business may result in penalties and delays in

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

processing your return.

the form and any attachments.

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

Tell Us if You Change Your Business Name or

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

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

Business Address

specifications.

Notify the IRS immediately if you change your business name or

Make sure you enter dollars to the left of the preprinted

address.

decimal point and cents to the right.

If your business name changes, write to the IRS using the

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

Without a payment address under Where Do You File. Also see

optional.

Pub. 1635 for general information on EINs.

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

If your business address changes, complete and mail Form

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

8822-B. Don't attach Form 8822-B to your Form 940. Mail Form

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

8822-B separately to the address indicated on Form 8822-B.

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

Type of Return

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

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

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

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

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

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

filing. You may check more than one box.

Employer Identification Number

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

(EIN), Name, Trade Name, and

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

Address

Successor employer. Check box b if you are a successor

employer and:

Enter Your Business Information at the Top of

You are reporting wages paid before you acquired the

the Form

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

because the predecessor was an employer for FUTA tax

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

purposes, or

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

You are claiming a special credit for state unemployment tax

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

paid before you acquired the business by a predecessor who

EIN on Form SS-4. For example, if you are a sole proprietor,

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

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

wasn't an employer for FUTA tax purposes.

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

A successor employer is an employer who:

same as your Name.

Instructions for Form 940 (2015)

Instructions For Form 940 - 2017 Page 5

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