{"id":3251,"date":"2026-01-03T04:26:36","date_gmt":"2026-01-03T10:26:36","guid":{"rendered":"https:\/\/www.zoomshift.com\/blog\/?p=3251"},"modified":"2026-03-27T09:53:56","modified_gmt":"2026-03-27T14:53:56","slug":"form-940","status":"publish","type":"post","link":"https:\/\/www.zoomshift.com\/blog\/form-940\/","title":{"rendered":"Form 940"},"content":{"rendered":"

<\/span>What Is Form 940?<\/span><\/h2>\n

Form 940 is a Department of the Treasury Internal Revenue Service form titled Employer\u2019s Annual Federal Unemployment (FUTA) Tax Return.<\/em> It\u2019s a form used to pay and report federal unemployment taxes. The money received from companies paying FUTA taxes helps compensate unemployed workers that were laid off due to no fault of their own. Only workers actively seeking more work are eligible for unemployment compensation.<\/p>\n

<\/span>Who Needs to File Form 940?<\/span><\/h2>\n

Anyone who\u2019s filed $1,500 or more in wages to employees during a calendar quarter of this year or last year. It\u2019s also applicable if you employed anyone for at least 20 weeks of the year or you normally have employees but didn\u2019t pay them during a specific calendar year.<\/p>\n

It\u2019s a tax paid by employers, so naturally, only employers will fill out this form. Therefore it\u2019s not<\/em> a tax you\u2019d deduct from employee wages.<\/p>\n

Typically, it\u2019s due January 31st, but you get a 10-day filing extension if you deposited all FUTA taxes on time throughout the previous year. Small businesses need to file IRS form 940 to avoid any costly penalties.<\/p>\n

<\/span>Where to Mail?<\/span><\/h2>\n

The Internal Revenue Service (IRS) has an aptly titled webpage called “Where to File your Taxes” for Form 940<\/a>. On it, you\u2019ll find a detailed list of states and corresponding addresses that\u2019ll help you mail your form and payment. There\u2019s also a separate mailing address for mailing returns without payment.<\/p>\n

<\/span>How to File 940 Form Online<\/span><\/h2>\n

You can file online through third parties that are authorized to e-file to the IRS or purchase IRS-approved software. All the information you need can be found on the IRS web page titled E-File Employment Tax Forms<\/a>.<\/p>\n

<\/span>How to Amend Form 940<\/span><\/h2>\n

Amending Form 940 is as easy as filing the previous year\u2019s form. If you want to amend a 2026 form, you\u2019d look up the 2026 Form 940 and print it. On the form, you\u2019d check the amended return box in the upper right-hand corner of the first page. Next, you\u2019d amend the form with the updated amounts, sign it, and include an explanation for your amendment. Finally, you\u2019d look up the address again on the “Where to File your Taxes” for Form 940<\/a> webpage and, if necessary, attach a Schedule R form<\/a>.<\/p>\n

******<\/p>\n

See our full list of over 50 Small Business Terms\u00a0here<\/a>.\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

What Is Form 940? Form 940 is a Department of the Treasury Internal Revenue Service form titled Employer\u2019s Annual Federal Unemployment (FUTA) Tax Return. It\u2019s a form used to pay and report federal unemployment taxes. The money received from companies paying FUTA taxes helps compensate unemployed workers that were laid off due to no fault […]<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false},"categories":[11],"tags":[],"yoast_head":"\nNavigating Form 940<\/title>\n<meta name=\"description\" content=\"Explore the purpose and significance of Form 940, which is used by employers to pay and report federal unemployment taxes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zoomshift.com\/blog\/form-940\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Navigating Form 940\" \/>\n<meta property=\"og:description\" content=\"Explore the purpose and significance of Form 940, which is used by employers to pay and report federal unemployment taxes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.zoomshift.com\/blog\/form-940\/\" \/>\n<meta property=\"og:site_name\" content=\"Zoomshift\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-03T10:26:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-27T14:53:56+00:00\" \/>\n<meta name=\"author\" content=\"ZoomShift\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ZoomShift\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.zoomshift.com\/blog\/form-940\/\",\"url\":\"https:\/\/www.zoomshift.com\/blog\/form-940\/\",\"name\":\"Navigating Form 940\",\"isPartOf\":{\"@id\":\"https:\/\/www.zoomshift.com\/blog\/#website\"},\"datePublished\":\"2026-01-03T10:26:36+00:00\",\"dateModified\":\"2026-03-27T14:53:56+00:00\",\"author\":{\"@id\":\"https:\/\/www.zoomshift.com\/blog\/#\/schema\/person\/9ba35c556ffdf9d8dab06992b17a4b0d\"},\"description\":\"Explore the purpose and significance of Form 940, which is used by employers to pay and report federal unemployment taxes.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.zoomshift.com\/blog\/form-940\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.zoomshift.com\/blog\/form-940\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.zoomshift.com\/blog\/form-940\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.zoomshift.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Form 940\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.zoomshift.com\/blog\/#website\",\"url\":\"https:\/\/www.zoomshift.com\/blog\/\",\"name\":\"Zoomshift\",\"description\":\"SMB Management Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.zoomshift.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.zoomshift.com\/blog\/#\/schema\/person\/9ba35c556ffdf9d8dab06992b17a4b0d\",\"name\":\"ZoomShift\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.zoomshift.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/05af010fb3485fa8095793cfff89a5e6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/05af010fb3485fa8095793cfff89a5e6?s=96&d=mm&r=g\",\"caption\":\"ZoomShift\"},\"description\":\"The leading scheduling software designed for hourly employees. 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