Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

940, Employer's Annual Federal Unemployment (FUTA) Tax Return
  • Latest Revision
  • Updated: 11/23/2019
  • Successful Requests: 1,036,357
  • Instructions Included: Yes

Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs.

Most employers pay both a federal and a state unemployment tax. Only employers pay FUTA tax. Do not collect or deduct FUTA tax from your employees' wages.

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