Form 940 is an annual return, generally due January 31; a later filing date can apply when all required FUTA deposits were made on time.
Payroll Forms
Form 940
Employer Annual Federal Unemployment (FUTA) Tax Return
Report annual Federal Unemployment Tax Act (FUTA) tax.
FORM OVERVIEW
What is Form 940?
Report annual Federal Unemployment Tax Act (FUTA) tax.
WHO FILES
Who should file Form 940?
Businesses, employers, financial institutions, payers, plan administrators, or other reporting entities that meet the filing rules for this form.
DEADLINES
Filing and recipient deadlines
This is primarily an employer tax return; a separate recipient copy is generally not part of the filing workflow unless required by a related form.
Tax-year aware: EfileNoot should use the selected tax year and filing agency to determine the operational due date. Weekend, holiday, extension, disaster-relief and special-rule changes can affect the final date.
E-FILING WORKFLOW
How EfileNoot handles Form 940
EfileNoot validates the return before it enters Filing Center. Electronic-filing mandates and aggregate return thresholds must be applied for the selected tax year and filing agency.
- Create or import payer/employer and recipient data.
- Run field-level and filing-readiness validation.
- Save drafts and route completed returns to Filing Center.
- Generate recipient/print copies when the form requires them.
- Track submission, acknowledgement, acceptance/rejection and correction history.
CORRECTIONS
Correcting Form 940
Use the designated adjusted/correction return when one exists (for example, an X-series return) and preserve the original filing and adjustment history.
STATE & TERRITORY FILING
Check additional jurisdiction requirements
Federal filing does not always satisfy a state or territory requirement. EfileNoot keeps jurisdiction-specific filing guidance separate so you can confirm required forms, deadlines, reconciliation forms, electronic filing rules, penalties and agency information.
FREQUENTLY ASKED QUESTIONS
Form 940 FAQs
What is Form 940 used for?
Report annual Federal Unemployment Tax Act (FUTA) tax.
Who should file Form 940?
Businesses, employers, financial institutions, payers, plan administrators, or other reporting entities that meet the filing rules for this form.
When is Form 940 due?
Form 940 is an annual return, generally due January 31; a later filing date can apply when all required FUTA deposits were made on time.
Does Form 940 have a recipient-copy deadline?
This is primarily an employer tax return; a separate recipient copy is generally not part of the filing workflow unless required by a related form.
Can Form 940 be e-filed with EfileNoot?
EfileNoot validates the return before it enters Filing Center. Electronic-filing mandates and aggregate return thresholds must be applied for the selected tax year and filing agency.
How are corrections handled?
Use the designated adjusted/correction return when one exists (for example, an X-series return) and preserve the original filing and adjustment history.
Does state or territory filing also apply?
It can. State and territory requirements vary by form, withholding, payer/employer location, recipient location, and filing year. Use the EfileNoot State Filing directory for jurisdiction-specific requirements.
What should I keep after filing?
Keep source records, payer/employer information, recipient information, filing acknowledgements, corrections, and delivery history according to the applicable record-retention rules.
Ready to prepare Form 940?
Open EfileNoot form entry, validate the return, save it, print/deliver when required, and move it into Filing Center.