• Form 940 for 2025: Employer's Annual Federal Unemployment (FUTA) Tax Return

  • Type of Return (Check all that apply.)
  • Aggregate Return Filers Only Type of filer (check one):

  • Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1.

  • Part 2: Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank.

  • Check all that apply: 4a Fringe benefits, 4b Group-term life insurance, 4c Retirement/Pension, 4d Dependent care, 4e Other

  • Part 3: Determine your adjustments. If any line does NOT apply, leave it blank.

  • Part 4: Determine your FUTA tax and balance due or overpayment. If any line does NOT apply, leave it blank.

  • 15b Check one:
  • 15d Type:

  • Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.

  • Part 6: May we speak with your third-party designee?

  • Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details.

  • Part 7: Sign here. You MUST complete both pages of this form and SIGN it.

  • Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments made to employees. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
  • Clear
  • Date*
     - -
    2 digit month, 2 digit day, 4 digit year
  • Format: (000) 000-0000.

  • Paid Preparer Use Only

  • Clear
  • Date
     - -
    2 digit month, 2 digit day, 4 digit year
  • Format: (000) 000-0000.

  • Form 940-V,Payment Voucher

  • Purpose of Form

  • Complete Form 940-V if you're paying your balance due on Form 940 by check or money order. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you.

  • 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 quarters) is $500 or less. If your total FUTA tax after adjustments (Form 940, line 12) is more than $500, you must make deposits by electronic funds transfer (EFT). An EFT can be made using the Electronic Federal Tax Payment System (EFTPS), IRS Direct Pay, or your IRS business tax account. Don't use Form 940-V to make federal tax deposits. You can also pay your balance due by EFT instead of sending Form 940-V. If you pay your balance due by EFT, file your return using the Without a payment address under Where Do You File? in the Instructions for Form 940; don't file Form 940-V. For more information about EFTPS or to enroll in EFTPS, go to www.eftps.gov. For more information about IRS Direct Pay, go to www.irs.gov/DirectPay. For more information about making an EFT through your IRS business tax account, go to www.irs.gov/BusinessAccount. See When Must You Deposit Your FUTA Tax? in the Instructions for Form 940. Also see sections 11 and 14 of Pub. 15 for more information about deposits.
  • CAUTION Use Form 940-V if you're paying your balance due on Form 940 by check or money order. However, if you pay an amount with Form 940 that should've been deposited, you may be subject to a penalty. See Deposit Penalties in section 11 of Pub. 15.

  • Specific Instructions

  • Box 1—Employer identification number (EIN). If you don't have an EIN, you may apply for one online by going to www.irs.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven't received your EIN by the due date of Form 940, write "Applied For" and the date you applied in this entry space.

    Box 2—Amount paid. Enter the amount paid with Form 940.

    Box 3—Name and address. Enter your name and address as shown on Form 940.

    • Enclose your check or money order made payable to "United States Treasury." Be sure to enter your EIN, "Form 940," and "2025" on your check or money order. Don't send cash. Don't staple Form 940-V or your payment to Form 940 (or to each other).

    • Detach Form 940-V and send it with your payment and Form 940 to the address provided in the Instructions for Form 940.

    Note: You must also complete the entity information above Part 1 on Form 940.
  • Detach Here and Mail With Your Payment and Form 940.

  • Form 940-V Payment Voucher 2025

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