Instructions for Form 940 (2025) Employer’s Annual Federal Unemployment (FUTA) Tax Return Section references are to the Internal Revenue Code unless otherwise noted.

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.

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 the …

Learn how to fill out Form 940 with detailed line-by-line instructions. Get filing requirements and step-by-step guidance for completing Form 940.

In general, if you paid wages of $1,500 or more in any calendar quarter or had one or more employees for at least part of a day in 20 different weeks, you must file Form 940.

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

If you’re searching for “Form 940 due date 2025,” “FUTA tax rate 2025,” or “who must file Form 940,” this SEO-optimized guide delivers step-by-step insights based on the latest IRS guidelines.

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.

There’s a wealth of information available to help you navigate your tax responsibilities for 2025. This centralized resource features direct links to crucial IRS tax forms, along with official instructions and …