ANNUAL UNEMPLOYMENT TAX, CLEARLY PRESENTED

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Enter employer details and annual FUTA totals, review your document and download your complete packet.

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1 Enter details
2 Review
3 Download

Aggregate filer type

2 Payments & taxable FUTA wages

FUTA is paid by the employer. Do not deduct it from employees’ wages.

Total payments to employees · Line 3 *Payments exempt from FUTA · Line 4Payments over $7,000 per employee · Line 5

Apply the $7,000 FUTA wage base separately to each employee using annual payroll records. Exclude Line 4 exempt payments from Line 5 to avoid counting them twice.

3 State unemployment & adjustments

State unemployment-tax coverageUnemployment-tax state *Starts with the mailing state. Change it to match the state unemployment-tax records.State-tax adjustment

FUTA taxable wages were also covered by state unemployment tax in a 2025 credit-reduction state

2025 credit-reduction states: California (1.2%) and U.S. Virgin Islands (4.5%). Apply only to the relevant FUTA taxable wages also covered by state unemployment tax.

Quarterly tax liabilities · Part 5

Required when Line 12 exceeds $500. Enter liabilities, not deposits. Include any credit-reduction liability in the correct quarter under the IRS instructions.

Quarter 1 liabilityQuarter 2 liabilityQuarter 3 liabilityQuarter 4 liability

Handle the overpayment

Designee name *Designee phone *Five-digit PIN *

A balance of $500 or less may be eligible for payment with the return under the printed instructions. A balance over $500 must be deposited. The preparation checkout does not pay tax to the IRS.

Amount paid with voucher *

Preparer namePTINFirm nameFirm EINFirm street addressFirm cityFirm stateFirm ZIP codeFirm phonePreparer is self-employed

The paid preparer signs and dates their own printed declaration separately.

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Signing date *I have reviewed the return certification in the preview and confirm this is my signature. Apply it to this 940.

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Create Your 940

1 Employer details

2 Payments & taxable FUTA wages

3 State unemployment & adjustments

4 Deposits & tax summary

Quarterly tax liabilities · Part 5

5 Signer details

Signature

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Your 940, ready to go.