2005 Department of the Treasury
Internal Revenue Service
Instructions for
Form 940-EZ
Employer’s Annual Federal Unemployment
(FUTA) Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
General Instructions What’s New
Credit reduction state. The U.S. Department of Labor
Who May Use Form 940-EZ announced that the State of New York is a “credit
reduction state” for 2005. Employers in a credit reduction
state may not file Form 940-EZ because they are liable
The following chart will lead you to the right form for additional FUTA tax reportable on Form 940. See the
to use— Instructions for Form 940 for additional information.
Credit card payments. Effective January 2006, you
Did you pay unemployment may pay your FUTA tax shown on line 8 using a major
contributions to only one No credit card. For information on paying your taxes with a
state?* credit card, visit the IRS website at www.irs.gov and type
“e-pay” in the search box.
Yes Payment of state unemployment taxes. A state
agency’s waiver of “de minimis” balances due on your
state unemployment tax returns will not affect the amount
Did you pay all state or timeliness of your state unemployment contributions
unemployment contributions No for FUTA purposes.
by January 31, 2006?**
Alternative signature method. Effective with returns
Yes filed after June 30, 2005, corporate officers or duly
authorized agents may sign Form 940-EZ by rubber
stamp, mechanical device, or computer software
Were all wages that were program. For details and required documentation, see
taxable for FUTA tax also Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39 on
No page 82 of Internal Revenue Bulletin 2005-28 at
taxable for your state’s
unemployment tax? www.irs.gov/pub/irs-irbs/irb05-28.pdf.
Yes Reminders
Additional employment tax information. Visit the IRS
website at www.irs.gov and type “Employment Tax” in the
You may use You must use search box for a list of employment tax topics. For
Form 940-EZ. Form 940. telephone help, call the IRS toll free at 1-800-829-4933.
FUTA rate. The (net) FUTA rate of .8% (FUTA tax rate
of 6.2% less state credit of 5.4%) is shown as .008 on
*Do not file Form 940-EZ if — line 6 of Form 940-EZ. If you qualify to file Form 940-EZ,
• You owe FUTA tax only for household work in a private you are entitled to the full 5.4% state credit regardless of
home. See Household employers on page 2. your actual experience rate.
• You are a successor employer claiming a credit for Mailing address change. You may need to mail the
state unemployment contributions paid by a prior return to a different address than in previous years
employer. File Form 940. because the IRS has changed the filing location for
• You pay contributions to a credit reduction state. See several areas. If an envelope was received with the tax
Credit reduction state on this page. package, please use it. Otherwise, see Where To File
on page 2.
**If you deposited all FUTA tax when due, you may
answer “Yes” if you paid all state unemployment Signature on Form 940-EZ. Only an authorized
contributions by February 10, 2006. individual may sign Form 940-EZ. See Signature
on page 6.
You can get Form 940 and the Instructions for Form State unemployment information. You must contact
940 by calling the IRS at 1-800-TAX-FORM your state unemployment tax office to receive your state
(1-800-829-3676) or by visiting the IRS website at reporting number, state experience rate, and details
www.irs.gov. about your state unemployment tax obligations.
Cat. No. 25947I
Electronic filing and payment. Now, more than ever paid to your household employees only if you paid cash
before, businesses can enjoy the benefits of filing and wages of $1,000 or more in any calendar quarter in 2004
paying their federal taxes electronically. Whether you rely or 2005. A household employee performs household
on a tax professional or handle your own taxes, IRS work in a private home, local college club, or local
offers you convenient programs to make it easier. Spend chapter of a college fraternity or sorority.
less time and worry on taxes and more time running your
business. Use e-file and Electronic Federal Tax Payment Generally, employers of household employees should
System (EFTPS) to your benefit. file Schedule H (Form 1040) instead of Form 940 or Form
• For e-file, visit www.irs.gov for additional information. 940-EZ. However, if you have other employees in
• For EFTPS, visit www.eftps.gov or call EFTPS addition to household employees, you can choose to
Customer Service at 1-800-555-4477. include the FUTA taxes for your household employees on
the Form 940 or Form 940-EZ instead of filing Schedule
Use the electronic options available from IRS and H (Form 1040). If you choose to include household
make filing and paying taxes easier. employees on your Form 940 or Form 940-EZ, you must
also report social security, Medicare, and withheld federal
Photographs of Missing Children income taxes for your household employees on your
The Internal Revenue Service is a proud partner with the Form 941, Employer’s Quarterly Federal Tax Return, or
National Center for Missing and Exploited Children. Form 943, Employer’s Annual Federal Tax Return for
Photographs of missing children selected by the Center Agricultural Employees.
may appear in instructions on pages that would otherwise See Pub. 926, Household Employer’s Tax Guide for
be blank. You can help bring these children home by more information.
looking at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child. Agricultural employers. File a FUTA tax return if either
1 or 2 below applies:
Purpose of Form 1. You paid cash wages of $20,000 or more to
Use Form 940-EZ to report your annual Federal farmworkers during any calendar quarter in 2004 or 2005
Unemployment Tax Act (FUTA) tax. FUTA tax, together or
with state unemployment systems, provides for payments 2. You employed 10 or more farmworkers during
of unemployment compensation to workers who have lost some part of a day (whether or not at the same time)
their jobs. Most employers pay both federal and state during any 20 or more different weeks in 2004 or 20 or
unemployment taxes. Only the employer pays FUTA more different weeks in 2005.
tax. Do not collect or deduct it from your employees’
wages. The tax applies to the first $7,000 you pay each Count wages paid to aliens admitted on a temporary
employee in a year after subtracting any exempt basis to the United States to perform farmwork, also
payments. The $7,000 amount is the federal wage base. known as “H-2(A)” visa workers, to determine if you meet
Your state wage base may be different. either 1 or 2 above. However, wages paid to “H-2(A)”
visa workers are not subject to FUTA tax.
When To File Indian tribal governments. Services rendered to a
File Form 940-EZ for 2005 by January 31, 2006. federally-recognized Indian tribal government (including
However, if you deposited all FUTA tax when due, you any subdivision, subsidiary, or wholly-owned business
may file on or before February 10, 2006. Your return will enterprise) after December 20, 2000, are exempt from
be considered timely filed if it is properly addressed and FUTA tax and no Form 940 or Form 940-EZ for 2005 is
mailed First Class or sent by an IRS-designated delivery required. However, the tribe must have participated in the
service by the due date. See Pub. 15 (Circular E), state unemployment system for the full year and be in
Employer’s Tax Guide, for a list of designated delivery compliance with applicable state unemployment law.
services. Also see Where To File below. Nonprofit organizations. Religious, educational,
Private delivery services cannot deliver items to charitable, etc., organizations described in section
!
CAUTION
P.O. boxes. 501(c)(3) and exempt from tax under section 501(a) are
not subject to FUTA tax and are not required to file.
State and local government employers. State or local
Who Must File government employers are not subject to FUTA tax and
Except as noted below, you must file Form 940-EZ if Test are not required to file.
1 or Test 2 below applies. Final return. If you will not have to file Form 940-EZ (or
Test 1. You paid wages of $1,500 or more in any Form 940) in the future, check the box on the line below
calendar quarter in 2004 or 2005. line B(2) and complete and sign the return. If you start
paying FUTA wages again, file Form 940-EZ (or Form
Test 2. You had one or more employees for at least 940).
some part of a day in any 20 or more different weeks in
2004 or 20 or more different weeks in 2005.
Where To File
Count all regular, temporary, and part-time employees. In the list below, find the location where your legal
A partnership should not count its partners. If a business residence, principal place of business, office, or agency
changes hands during the year, each employer who is located. Send your return to the Internal Revenue
meets Test 1 or 2 must file. For purposes of Test 1 or Service at the address listed for your location. No street
Test 2 only, do not include wages paid by the prior (or address is needed.
subsequent) employer.
Household employers. If you are a household Note. Where you file depends on whether or not you are
employer, you must pay FUTA tax on wages that you including a payment.
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• Penalties, interest, or special administrative taxes not
Exception for exempt organizations and government entities. If included in the contribution rate the state assigned to
you are filing Form 940-EZ for an exempt organization or
you; and
government entity (federal, state, local, or Indian tribal), use the
following addresses, regardless of location: • Voluntary contributions you paid to get a lower
assigned rate.
Return without payment: Return with payment:
P.O. Box 660351
Be sure to enter your state reporting number on
Ogden, UT 84201-0047 Dallas, TX 75266-0351 !
CAUTION
line B(2) at the top of the form. The IRS needs
this to verify your state contributions.
Connecticut, Delaware, District of Columbia, Illinois, Indiana,
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Depositing FUTA Tax
Hampshire, New Jersey, New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, When to deposit. Although Form 940-EZ covers a
West Virginia, Wisconsin calendar year, you may have to make deposits of the tax
before filing the return. Generally, deposit FUTA tax
Return without payment: Return with payment:
P.O. Box 105659
quarterly if your FUTA tax exceeds $500. Determine your
Cincinnati, OH 45999-0047 Atlanta, GA 30348-5659 FUTA tax for each of the first three quarters by
multiplying by .008 that part of the first $7,000 of each
employee’s annual wages you paid during the quarter.
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, If your FUTA tax for any of the first three quarters of
Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, 2005 (plus any undeposited amount of $500 or less from
North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, any earlier quarter) is over $500, deposit it by the last day
Utah, Washington, Wyoming of the first month after the end of the quarter. If it is $500
Return without payment: Return with payment: or less, carry it to the next quarter; a deposit is not
P.O. Box 660351 required. If your FUTA tax for the fourth quarter (plus any
Ogden, UT 84201-0047 Dallas, TX 75266-0351 undeposited amount from any earlier quarter) is over
$500, deposit the entire amount by January 31, 2006. If it
Puerto Rico, U.S. Virgin Islands is $500 or less, you can either make a deposit or pay it
Return without payment: Return with payment: with your Form 940-EZ by January 31, 2006. (If you
P.O. Box 80105 deposit it by January 31, 2006, you may file Form 940-EZ
Philadelphia, PA 19255-0047 Cincinnati, OH 45280-0005 by February 10, 2006.)
The deposit due dates are shown in the following
If the location of your legal residence, principal place of business, chart.
office, or agency is not listed above —
All Returns: If undeposited FUTA tax is over $500 on — Deposit it
Philadelphia, PA 19255-0047 by —
March 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . April 30
June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July 31
September 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . October 31
Amended Returns December 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . January 31
Use a new Form 940-EZ to amend a previously filed
Form 940-EZ. Check the “Amended Return” box
above Part I. Enter all amounts that should have been If any deposit due date falls on a Saturday,
on the original return, and sign the form. Attach an TIP Sunday, or legal holiday, you may deposit on the
explanation of the reasons for the amended return. File next business day.
the amended return with the Internal Revenue Service How to deposit. If you choose not to enroll in EFTPS
address where you would have filed the original return and are not required to use the Electronic Federal Tax
without payment. Do not mail an amended Form 940-EZ Payment System (EFTPS) (see Electronic deposit
(even if it includes a payment) to a P.O. box location. requirement below), you may use Form 8109, Federal
If you were required to file Form 940 but filed Form Tax Deposit Coupon, when you make each tax deposit.
940-EZ instead and you must correct an error, file the The IRS will pre-enroll you in EFTPS when you apply
amended return on Form 940. See the Instructions for for an employer identification number (EIN). Follow the
Form 940. instructions in your EIN Package to activate your
enrollment and begin making your tax deposits.
Credit for Contributions Paid For new employers, if you would like to receive a
Federal Tax Deposit (FTD) coupon booklet call
to a State Fund 1-800-829-4933. (Allow 5 to 6 weeks for delivery.)
You get a credit for amounts you pay to a state (including You must make your deposits with an authorized
the District of Columbia, Puerto Rico, and the U.S. Virgin financial institution (for example, a commercial bank that
Islands) unemployment fund by January 31, 2006 (or is qualified to accept federal tax deposits). To avoid a
February 10, 2006, if that is your Form 940-EZ due date). possible penalty, do not mail deposits directly to the IRS.
This credit is reflected in the FUTA tax rate of .008 shown Records of your deposits will be sent to the IRS for
on line 6. See FUTA rate on page 1. crediting to your business accounts.
“Contributions” are payments that a state requires an Electronic deposit requirement. You must make
employer to make to its unemployment fund for the electronic deposits of all depository taxes (such as
payment of unemployment benefits. However, employment tax, excise tax, and corporate income tax)
contributions do not include: using EFTPS in 2006 if:
• Any payments deducted or deductible from your • Your total deposits of such taxes in 2004 were more
employees’ pay; than $200,000 or
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• You were required to use EFTPS in 2005. Part I. Taxable Wages
If you are required to use EFTPS and use Form 8109
instead, you may be subject to a 10% penalty. If you are and FUTA Tax
not required to use EFTPS, you may participate Line 1 — Total payments. Enter the total payments
voluntarily. To enroll in or get more information about (before any deductions) you made during the calendar
EFTPS, call 1-800-555-4477; or to enroll online, visit the year for services of employees, even if the payments are
EFTPS website at www.eftps.gov. not taxable for FUTA tax. Include salaries, wages,
For deposits made by EFTPS to be on time, you commissions, fees, bonuses, vacation allowances, and
!
CAUTION
must initiate the transaction at least one business
day before the date the deposit is due.
amounts paid to temporary or part-time employees; the
value of goods, lodging, food, clothing, and noncash
fringe benefits; employer contributions to a 401(k) plan,
payments to a Health Savings Account (HSA) or Archer
Not Liable for FUTA Tax? MSA, payments under adoption assistance programs,
If you receive Form 940-EZ and are not liable for FUTA and employer contributions to SIMPLE retirement
tax for 2005, write “Not Liable” across the front of the accounts (including elective salary reduction
form, sign the form, and return it to the IRS. If you will contributions); section 125 (cafeteria) plan benefits; and
not have to file Form 940-EZ (or Form 940) in the future, sick pay (including third-party sick pay if liability is
see Final return on page 2. transferred to the employer).
Penalties and Interest For details on sick pay, see Pub. 15-A, Employer’s
Avoid penalties and interest by making tax deposits when Supplemental Tax Guide. Report amounts deferred
due, filing a correct return, and paying all taxes when under a nonqualified deferred compensation plan at the
due. There are penalties for late deposits, insufficient later of (a) when services are performed or (b) when
deposits, failure to deposit using EFTPS (when required), there is no substantial risk of forfeiture of the rights to the
and late filing unless you can show reasonable cause. deferred amount. For details, see Regulations section
There are also penalties for willful failure to pay tax, and 31.3306(r)(2)-1. (Section 409A, added by the American
for filing false or fraudulent returns. Jobs Creation Act of 2004, provides new rules for
recognition of nonqualified deferred compensation for
taxable years beginning after December 31, 2004. See
How To Get Forms and Publications section 5 of Pub. 15-A, Employer’s Supplemental Tax
You can get most IRS forms and publications by Guide, for more information.) Also, include tips of $20 or
accessing the IRS website at www.irs.gov or by calling more in a month reported to you by your employees.
the IRS at 1-800-TAX-FORM (1-800-829-3676).
Your method of payment does not determine whether
payments are wages. Thus, you may pay wages hourly,
daily, weekly, monthly, or yearly. You may pay wages for
Specific Instructions piecework or as a percentage of profits. You may pay
You must complete lines A and B and Part I. If your wages in cash or some other way, such as goods,
FUTA tax (line 6) is over $500, you must also complete lodging, food, or clothing. For items other than cash, use
Part II. Please remember to sign Form 940-EZ. their fair market value when paid.
Employer’s name, address, calendar year, and Line 2 — Exempt payments. The amounts reported on
employer identification number (EIN). If you are not line 2 are exempt from FUTA tax. For FUTA tax
using a preaddressed Form 940-EZ, type or print your purposes, “wages” and “employment” do not include
name, trade name, address, calendar tax year, and EIN every payment and every kind of service an employee
on the form. Enter your name, address, calendar tax may perform. In general, payments excluded from wages
year, and EIN here, even if you must complete Form and payments for services excepted from employment
940-V(EZ), Payment Voucher. If you are using a are not subject to FUTA tax. Do not enter payments
preaddressed Form 940-EZ and your address as shown over $7,000 for each employee that you enter on
is incorrect, cross it out and make the necessary line 3.
corrections.
Employer identification number (EIN). If you do not You may deduct exempt payments from total
have an EIN, you can apply for one on Form SS-4, payments only if you explain them on line 2. Amounts
Application for Employer Identification Number, or by that may be exempt from your state’s unemployment tax
visiting the IRS website at www.irs.gov/smallbiz. If you do may not be exempt from FUTA tax. For example,
not have an EIN by the time your return is due, write corporate officers’ wages are not exempt from FUTA
“Applied For” and the date you applied in the space tax even though your state may exempt those wages
shown for the number. from its unemployment tax.
Line A. Enter the amount of your state unemployment Enter payments such as the following on line 2.
contributions for 2005 that you paid by January 31, 2006 These payments also must be entered on line 1.
(or February 10, 2006, if that is your Form 940-EZ due 1. Agricultural labor if you did not meet either 1 or 2
date). If your state has given you a zero percent under Agricultural employers on page 2 and all payments
experience rate so there are no required contributions, to “H-2(A)” visa workers.
enter “0% Rate.” 2. Benefit payments for sickness or injury under a
Line B(1). Enter the state where you paid state workers’ compensation law.
unemployment contributions. If you paid to more than 3. Household service if you did not pay total cash
one state, you must file Form 940. wages of $1,000 or more in any calendar quarter in 2004
Line B(2). Enter your state reporting number. If you do or 2005.
not know your state unemployment account number, 4. Certain family employment. (See section 3 in
contact your state unemployment tax office. Pub.15 (Circular E).)
-4-
5. Certain fishing activities. (See Pub. 595, Tax You may pay the amount shown on line 8 using
Highlights for Commercial Fishermen.) TIP EFTPS. You also have the option of paying the
6. Noncash payments for farmwork or household balance shown on line 8 with a major credit card.
services in a private home. (Only cash wages paid to For more information on credit card payments, visit the
these workers are taxable.) IRS website at www.irs.gov and type “e-pay” in the
7. Value of certain meals and lodging. (See section 5 search box.
in Pub.15 (Circular E).) If you pay using EFTPS or a credit card, file your
8. Cost of group-term life insurance. return using the “Return without payment” address under
9. Payments attributable to the employee’s the Where To File chart on page 3. (Do not complete or
contributions to a sick-pay plan. file Form 940-V(EZ), Payment Voucher.)
10. Employer contributions to a SIMPLE retirement Line 9 — Overpayment. If the amount on line 9 is
account (other than elective salary reduction under $1, we will send a refund or apply it to your next
contributions) and employer contributions to a 401(k) return only on written request.
plan.
11. Employer payments to a Health Savings Account Part II. Record of Quarterly Federal
(HSA) or Archer MSA. Unemployment Tax Liability
12. Benefits excludable under a section 125
Complete this part only if your FUTA tax on line 6 is
(cafeteria) plan.
over $500. To figure your FUTA tax for each quarter,
13. Certain statutory employees. (See section 1 in multiply by .008 that part of the first $7,000 of each
Pub. 15-A.) employee’s annual wages you paid during the quarter.
14. Services performed by an inmate of a penal Enter the result in the space for that quarter. Your “Total
institution. for year” must equal your total FUTA tax shown on
15. Employer reimbursements (including payments to a line 6.
third party) for qualified moving expenses, to the extent Record your FUTA tax liability based on when you pay
such expenses would otherwise be deductible by the wages, not when you make a tax deposit. For example, if
employee. (See Pub. 521, Moving Expenses.) you pay wages on March 29, your FUTA tax on those
16. Any other exempt service or pay. wages is $700, and you deposit the $700 on April 30, you
would record that $700 in the first quarter, not in the
second.
For more information, see section 15 in Pub.15
(Circular E) or section 15 in Pub. 51 (Circular A), Example. You had ten employees and paid each
Agricultural Employer’s Tax Guide. employee $4,000 in the first quarter, $5,000 in the
second quarter, $5,000 in the third quarter, and $5,000 in
Line 3 — Payments of more than $7,000 for services. the fourth quarter. (None of the payments were exempt
Enter the total of amounts over $7,000 you paid to each from FUTA tax.) For the first quarter, multiply .008 x
employee during 2005 after subtracting any exempt $40,000 (the amount paid to the employees), and enter
payments shown on line 2. For example, you had 10 $320 in the space for the first quarter. For the second
employees and paid each $9,000 during the year, quarter, multiply .008 only by $30,000 ($3,000 for each
including $500 of exempt payments per employee. Enter employee — the amount remaining to reach the $7,000
$15,000 on line 3, computed as follows: maximum amount subject to FUTA tax for each
employee), and enter $240 in the space for the second
Total payments (10 x $9,000) . . . . . . . . . . . . $90,000
quarter. Because you paid each employee more than
$7,000 by the end of the second quarter, enter zero in
Less: Exempt payments (10 x $500) . . . . . . . ($5,000) the space for the third and fourth quarters. Enter $560 in
the “Total for year” space.
Less: Total wage base amount (10 x $7,000) ($70,000)
Third-Party Designee. If you want to allow any
Amount reported on line 3 . . . . . . . . . . . . . $15,000 individual, corporation, firm, organization, or partnership
to discuss your 2005 Form 940-EZ with the IRS, check
the “Yes” box in the “Third-Party Designee” section of
Only the first $7,000 paid to each employee is subject the return. Also, enter the name, phone number, and any
to FUTA tax. Do not use the state wage base for this five numbers the designee chooses as his or her
entry. The state wage base may be different from the personal identification number (PIN). The authorization
federal wage base of $7,000. Do not include any exempt applies only to the tax form upon which it appears.
payments from line 2 in figuring the $7,000. By checking the “Yes” box, you are authorizing the
IRS to call the designee to answer any questions relating
Line 8 — Balance due. Make your check or money to the information reported on your tax return. You are
order payable to the “United States Treasury.” Write your also authorizing the designee to:
EIN, “Form 940-EZ,” and “2005” on your check or money • Exchange information concerning your tax return with
order. Enter the amount of the payment on Form the IRS, and
940-V(EZ) at the bottom of Form 940-EZ. If the employer • Request and receive written tax return information
information is not preprinted on the payment voucher, relating to your tax return including copies of specific
enter the requested information. (Make certain that the notices, correspondence, and account transcripts.
entity information above line A is also properly You are not authorizing the designee to receive any
completed.) refund check, bind you to anything (including additional
tax liability), or otherwise represent you before the IRS. If
If the amount on line 8 is under $1, you do not have to you want to expand the designee’s authorization or
pay it. For payments over $500, see Depositing FUTA desire automatic issuance of copies of notices, see Pub.
Tax on page 3. 947, Practice Before the IRS and Power of Attorney.
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The Third-Party Designee authorization is employer identification number (EIN). If you fail to provide
substantially equivalent to Form 8821, Tax Information this information in a timely manner, you may be subject
Authorization, but automatically expires one year from to penalties and interest.
the due date (without regard to extensions) for filing your You are not required to provide the information
2005 Form 940-EZ. If you or your designee desire to requested on a form that is subject to the Paperwork
terminate the authorization prior to the end of the one Reduction Act unless the form displays a valid OMB
year period, a written statement conveying your wish to control number. Books or records relating to a form or its
revoke the authorization should be submitted to the IRS instructions must be retained as long as their contents
Service address where the return was filed or would have may become material in the administration of any Internal
been filed without payment. Revenue law.
Signature. Form 940-EZ must be signed as follows: Generally, tax returns and return information are
• Sole proprietorship – The individual owning the confidential, as required by section 6103. However,
business. section 6103 allows or requires the IRS to disclose or
• Corporation (including a limited liability company give the information shown on your tax return to others
(LLC) treated as a corporation) –The president, vice as described in the Code. For example, we may disclose
president, or other principal officer. your tax information to the Department of Justice for civil
• Partnership (including an LLC treated as a and criminal litigation, and to cities, states, and the
partnership) or unincorporated organization – A District of Columbia for use in administering their tax
responsible and duly authorized member or officer having laws. We may also disclose this information to other
knowledge of its affairs. countries under a tax treaty, to federal and state
• Single member limited liability company (LLC) agencies to enforce federal nontax criminal laws, or to
treated as a disregarded entity – The owner of the federal law enforcement and intelligence agencies to
limited liability company (LLC). combat terrorism.
• Trust or estate – The fiduciary. The time needed to complete and file this form will
The return may also be signed by a duly authorized vary depending on individual circumstances. The
agent of the taxpayer if a valid power of attorney has estimated average time is: Recordkeeping, 7 hr., 8 min.;
been filed. Learning about the law or form, 1 hr., 5 min.;
Preparing and sending the form to the IRS, 1hr., 5
Privacy Act and Paperwork Reduction Act Notice. min.
We ask for the information on this form to carry out the If you have comments concerning the accuracy of
Internal Revenue laws of the United States. We need it to these time estimates or suggestions for making this form
figure and collect the right amount of tax. Chapter 23, simpler, we would be happy to hear from you. You can
Federal Unemployment Tax Act, of Subtitle C, write to: Internal Revenue Service, Tax Products
Employment Taxes, of the Internal Revenue Code Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
imposes a tax on employers with respect to employees. Constitution Ave., NW, IR-6406, Washington, DC, 20224.
This form is used to determine the amount of the tax that Do not send Form 940-EZ to this office. Instead, see
you owe. Section 6011 requires you to provide the Where To File on page 2.
requested information if you are liable for FUTA tax under
section 3301. Section 6109 requires you to provide your
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