You use the 2025 Form 940 to amend a return that you previously filed for 2025. If you’re amending a return for a previous year, use that previous year’s Form 940.

Making Payments With Form 940 To avoid a penalty, make your payment with your 2025 Form 940 only if your FUTA tax for the fourth quarter (plus any undeposited amounts from earlier …

10 If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), complete …

26 Samh 2025 · The Internal Revenue Service released a finalized version of its 2025 annual federal unemployment tax return, its instructions, and one of its schedules. Employers use …

Download the 2025 Form 940 PDF from IRS.gov and prepare now—timely filing ensures smooth operations into 2026. IRS Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax …

19 Noll 2025 · Changes in Form 940 for 2025 include updated FUTA credit reduction rates. California and the U.S. Virgin Islands remain credit reduction states.

Learn how to file Form 940 to report Federal Unemployment Taxes (FUTA) for 2025. This guide includes step-by-step instructions and important deadlines.

Forms and publications from the IRS and other government agencies, as well as video updates and federal, state, and local web links.

Learn how to file IRS Form 940 (2025) for annual FUTA tax reporting, employer requirements, due dates, and credit reduction state details.

21 Noll 2024 · Navigating the complexities of IRS Form 940 can be daunting, but it’s essential for employers to meet their Federal Unemployment Tax Act (FUTA) obligations. This guide will help …