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Employer's Annual Federal Unemployment (FUTA) Tax Return
Employer's Annual Federal Unemployment (FUTA) Tax Return
850113
OMB No. 1545-0028
Type of Return
(Check all that apply.)
a. Amended
b. Successor employer
Address
c. No payments to employees in
2014
d. Final: Business closed or
stopped paying wages
Number
Street
ZIP code
State
Foreign province/county
Read the separate instructions before you complete this form. Please type or print within the boxes.
Part 1:
Tell us about your return. If any line does NOT apply, leave it blank.
1a
1b
If you had to pay state unemployment tax in one state only, enter the state abbreviation .
1a
If you had to pay state unemployment tax in more than one state, you are a multi-state
employer . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Part 2:
Check here.
Complete Schedule A (Form 940).
4e
Other
Retirement/Pension
Dependent care
Part 3:
Determine your FUTA tax before adjustments for 2014. If any line does NOT apply, leave it blank.
10
11
If credit reduction applies, enter the total from Schedule A (Form 940)
Part 4:
.
.
.
11
Determine your FUTA tax and balance due or overpayment for 2014. If any line does NOT apply, leave it blank.
12
12
13
FUTA tax deposited for the year, including any overpayment applied from a prior year
13
14
Balance due (If line 12 is more than line 13, enter the excess on line 14.)
If line 14 is more than $500, you must deposit your tax.
If line 14 is $500 or less, you may pay with this return. (see instructions) .
14
15
.
.
.
Determine your adjustments. If any line does NOT apply, leave it blank.
If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7 by .054 (line 7 .054 = line 9). Go to line 12 . . . . . . . . . . .
9
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 worksheet in the instructions. Enter the amount from line 7 of the worksheet . .
10
Check here.
Complete Schedule A (Form 940).
Overpayment (If line 13 is more than line 12, enter the excess on line 15 and check a box
below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
You MUST complete both pages of this form and SIGN it.
Check one:
Apply to next return.
.
.
.
.
Send a refund.
Next
For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.
Form
940
(2014)
850212
Employer identification number (EIN)
Part 5:
Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.
16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for
a quarter, leave the line blank.
17
16a
16b
16c
16d
.
.
.
.
.
Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17
Part 6:
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.
Yes.
No.
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.
Print your
name here
Sign your
name here
Date
Print your
title here
/
Preparers name
PTIN
Preparers
signature
Date
EIN
Address
Phone
City
Page 2
State
ZIP code
Form 940-V,
Payment Voucher
Purpose of Form
Specific Instructions
Form
Detach Here and Mail With Your Payment and Form 940.
940-V
Payment Voucher
Do
2014
Dollars
Cents