Free 940 Generator Your annual FUTA return, line by line

Fill out the 2025 Form 940 online: enter your FUTA wages, adjustments, and deposits, and the official IRS return fills in as you type. Then download the PDF or print it to sign and file.

View the form on IRS.gov

How to fill it out: IRS instructions for Form 940

Employer information

Use the legal name and EIN you used when you applied for your EIN. They’re repeated on page 2 for you.

Employer identification number (EIN) *

Don’t use an SSN or ITIN. A disregarded entity uses its own name and EIN, not its owner’s.

Name (not your trade name) *

Sole proprietors enter their own name here and the business name as the trade name.

Trade name (optional)

Leave it blank if it’s the same as the name above.

Number and street *

Suite or room (optional)

City *

State *

ZIP code *

Province or county (optional)

Postal code (optional)

The address is outside the United States

Foreign country name *

Type of return

Tick every box that applies, or none for a regular annual return.

a. Amended Fill in every amount as it should have been and attach an explanation of why you’re amending.

b. Successor employer You acquired a business and report wages the predecessor paid, or claim its state unemployment tax credit.

c. No payments to employees in 2025 Then skip to Part 7, sign, and file.

d. Final: business closed or stopped paying wages Attach a statement naming the person who keeps the payroll records and where they’re kept.

Aggregate return filers only Rare

Type of filer

Section 3504 agent Certified professional employer organization (CPEO) Other third party Not an aggregate return

Only for a section 3504 agent, CPEO, or other third party filing one Form 940 for several clients. These filers attach Schedule R (Form 940).

Part 1 · About your return

Answer line 1 even if your state unemployment tax rate was zero.

Line 1 · Where were you required to pay state unemployment tax? *

1a · One state only 1b · More than one state (multi-state employer) Nowhere: all wages were excluded from state unemployment tax

State (line 1a) *

Fill out Schedule A (Form 940) and attach it to this return.

Lines 1a and 1b stay blank. If line 7 is more than zero, you must complete line 9.

Line 2 · You paid wages in a state that is subject to credit reduction Then fill out Schedule A (Form 940) too.

Part 2 · FUTA tax before adjustments

Leave a line blank if it’s zero. Commas are optional; we split dollars and cents for you. You may round to whole dollars, but then round every amount.

Line 3 · Total payments to all employees *

Everything you paid employees in 2025, including payments exempt from FUTA tax.

Line 4 · Payments exempt from FUTA tax

Only payments you included on line 3.

Check all that apply *

4a Fringe benefits 4b Group-term life insurance 4c Retirement/Pension 4d Dependent care 4e Other

Line 5 · Total of payments made to each employee in excess of $7,000

After subtracting the exempt payments on line 4.

Line 6 · Subtotal

Line 4 plus line 5.

Line 7 · Total taxable FUTA wages

Line 3 minus line 6.

Line 8 · FUTA tax before adjustments

Line 7 times 0.006.

Part 3 · Adjustments

Leave a line blank if it doesn’t apply.

Line 9 · All taxable FUTA wages were excluded from state unemployment tax

Line 7 times 0.054. Not for wages that were untaxed only because your state rate was 0%.

Line 10 · Some wages were excluded, or you paid state unemployment tax late

The amount from line 7 of the worksheet in the IRS instructions. Keep the worksheet; don’t attach it.

Line 11 · Credit reduction

The total from Schedule A (Form 940), if credit reduction applies.

Lines 10 and 11 don’t apply when line 9 has an amount, so they’re hidden.

Part 4 · FUTA tax and balance due or overpayment

Leave a line blank if it doesn’t apply.

Line 12 · Total FUTA tax after adjustments

Lines 8, 9, 10, and 11 added together.

Line 13 · FUTA tax deposited for the year

Including any overpayment applied from a prior year.

Line 14 · Balance due

If line 12 is more than line 13, the difference. More than $500 must be deposited; $500 or less can be paid with the return.

Line 15a · Overpayment

If line 13 is more than line 12, the difference.

Line 15b · What to do with the overpayment

Apply to next return Send a refund

If you leave this blank, the IRS generally applies it to your next return.

Lines 15c–15e: your account for a direct deposit refund. Without them the refund may be delayed.

Line 15c · Routing number

9 digits, starting with 01–12 or 21–32.

Line 15d · Account type

Checking Savings

Line 15e · Account number

Up to 17 letters and numbers. Include hyphens, but no spaces or other symbols.

Line 15 is hidden while line 14 has an amount: a return has a balance due or an overpayment, not both.

Part 5 · FUTA tax liability by quarter

Only if line 12 is more than $500.

Your FUTA tax liability for each quarter, not the amounts you deposited. Leave a quarter blank if there was none.

16a · 1st quarter (Jan 1 – Mar 31)

16b · 2nd quarter (Apr 1 – Jun 30)

16c · 3rd quarter (Jul 1 – Sep 30)

16d · 4th quarter (Oct 1 – Dec 31)

Line 17 · Total tax liability for the year (must equal line 12) *

Line 12 is $500 or less (or blank), so leave Part 5 blank.

Part 6 · Third-party designee

Allow someone else to discuss this return with the IRS?

Yes No

An employee, your paid preparer, or another person. The permission covers only this form for this year.

Designee’s name *

A specific person, not a firm.

Designee’s phone number *

5-digit PIN for the designee *

Any five numbers the designee picks, to identify themselves to the IRS.

Part 7 · Sign here

Sign as the owner, an authorized officer, partner, or member, or the fiduciary. Both pages must be complete.

How will you sign?

By hand after printing Add my signature here

A paper return is normally signed in ink. Corporate officers and authorized agents may use the alternative signature method in Rev. Proc. 2005-39 instead.

Signature *

Draw Type

Sign here

Print your name *

Print your title *

Date

Leave it blank to date the return by hand when you sign.

Best daytime phone *

Paid preparer use only If a paid preparer filled it out

Only for a preparer paid to prepare this return who isn’t your employee. The preparer signs and dates it by hand.

The preparer is self-employed

Preparer’s name

PTIN

Firm’s name (or yours if self-employed)

Firm’s EIN

Address

Phone

City

State

ZIP code

Payment voucher (Form 940-V)

Only if you pay the line 14 balance by check or money order with the return. The IRS prefers electronic payment, and you can only pay with the return when line 14 is $500 or less.

I’m paying by check or money order with this return We fill the voucher with your EIN, name, and address. Make the check payable to “United States Treasury” and don’t staple or attach it to the voucher.

Amount you’re paying *

Usually the balance due on line 14.

Your figures and bank details stay on this device. The PDF is created in your browser, and nothing you type is uploaded or saved.

0 of 12 required

Preview

0 of 12 required

Complete the required fields to download or print your Form 940.

Still needed:

Downloaded. Sign Part 7 if you haven’t, then file both pages. On paper, the IRS address depends on your state and on whether you include a payment: see where to file Form 940. Attach Schedule A or Schedule R if your return needs one.

Page

View the form on IRS.gov

How to fill it out: IRS instructions for Form 940

Disclaimer: forms.app provides this Form 940 generator and the IRS form it fills at no cost, as a convenience. forms.app is not affiliated with the Internal Revenue Service, doesn’t compute, deposit, or file your FUTA tax, and doesn’t give tax, legal, or accounting advice. The generator writes the amounts you enter onto the official form; working them out, including the line 10 worksheet and Schedule A, and filing on time are your responsibility. Form 940 is published by the IRS; the current version and its instructions are at irs.gov/Form940. For questions about your FUTA or state unemployment liability, talk to a tax professional. Found something on this page that’s wrong or out of date? Let us know.

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Form 940 at a glance

Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, is the yearly return employers use to report federal unemployment tax. FUTA is paid only by the employer, on the first $7,000 paid to each employee in the year, and is never withheld from wages.

You generally file it if you paid $1,500 or more in wages in any calendar quarter, or had at least one employee for some part of a day in 20 or more different weeks, in the current or prior year. The FUTA rate is 6.0%, but most employers get up to a 5.4% credit for paying state unemployment tax on time. The 2025 return was due February 2, 2026, or February 10, 2026, if every FUTA deposit was made on time; you also use this 2025 form to amend a 2025 return.

Getting your Form 940 done in minutes

Enter your EIN, legal name, and address, tick any type-of-return boxes that apply, and say whether you paid state unemployment tax in one state or several. Then copy your totals into Parts 2 to 4: payments to employees, exempt payments and amounts over the $7,000 wage base, your FUTA tax and any adjustments, deposits, and the balance due or overpayment. If line 12 is more than $500, report your liability by quarter in Part 5.

The generator doesn’t do the math or the line 10 worksheet for you; it places your figures in the right boxes, dollars and cents apart, and fills the Form 940-V voucher if you pay by check. Download or print once the required fields are done, then sign. Looking for another form? Browse all tax form generators.

Common questions about Form 940

Who has to file Form 940?

Most employers that paid $1,500 or more in wages in any calendar quarter of 2024 or 2025, or that had one or more employees for at least part of a day in any 20 different weeks in either year. Household employers and agricultural employers have their own thresholds, and section 501(c)(3) organizations, state and local governments, and qualifying tribal governments generally don’t file. Household employers usually report FUTA on Schedule H (Form 1040) instead.

When is Form 940 due?

Normally by January 31 after the tax year. For 2025 the due date was February 2, 2026, because January 31 fell on a Saturday, and employers that deposited all their FUTA tax on time had until February 10, 2026.

What’s the difference between Form 940 and Form 941?

Form 941 is filed every quarter for federal income tax withholding and Social Security and Medicare taxes. Form 940 is filed once a year for federal unemployment tax, which only the employer pays. Most employers file both. Need the quarterly return? Use the Form 941 generator.

Do I deposit FUTA tax during the year?

Yes, once your undeposited FUTA tax is more than $500. Figure it each quarter; if it’s $500 or less, carry it to the next quarter. When the running total passes $500, deposit it electronically by the last day of the month after that quarter. If line 14 is $500 or less at year end, you can deposit it or pay it with the return.

What is a credit reduction state?

A state that hasn’t repaid money it borrowed from the federal government to pay unemployment benefits. The Department of Labor names these states, and there are some for 2025. If you paid wages subject to a credit reduction state’s unemployment law, tick line 2, complete Schedule A (Form 940), and enter its total on line 11.

How do I amend a Form 940?

Use the Form 940 for the year you’re correcting, tick box a (Amended), fill in every amount as it should have been, sign it, and attach an explanation. Amended returns can be e-filed; on paper, use the Without a payment address even if you include a payment.

Who signs Form 940, and can I sign it here?

The owner of a sole proprietorship, a president, vice president, or other authorized principal officer of a corporation, a responsible partner or member, or the fiduciary of a trust or estate. A paper return is normally signed in ink, so the generator leaves the signature for after you print. Corporate officers or authorized agents using the alternative signature method in Rev. Proc. 2005-39 can add one here instead.

Is my information safe?

Yes. Everything stays in your browser, including your EIN and bank details, and the PDF is created on your device. forms.app doesn’t upload or keep anything you type, so save your return before closing the page.

Is this 940 generator free?

Yes. Fill out, download, and print Form 940 as often as you need, without paying or creating an account.

Your Form 940 isn’t ready to print yet

Fill in the required fields on the page (EIN, name, address, line 1, line 3, and your name, title, and phone in Part 7), then print again.

Form 940 preview Click any box to edit it