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The form determines total FUTA tax after adjustments, deposits or balance due, and any overpayment, then requests quarter-by-quarter liability reporting and third-party designee options. 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The form includes required declarations under penalties of perjury and requires preparer details when applicable.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How is the FUTA tax determined on Form 940 (2022)?",{"text":67,"@type":63},"The form calculates total taxable FUTA wages, computes FUTA tax before adjustments, then applies adjustments based on exclusions and credit reduction (as applicable) to arrive at total FUTA tax after adjustments.",{"name":69,"@type":60,"acceptedAnswer":70},"When must deposits be made and when can payment be made with the return?",{"text":71,"@type":63},"If the balance due (line 14) is more than $500, deposits are required. If $500 or less, payment may be made with the return, following the instructions for Form 940 and related guidance for deposit 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□b.Successor employer   |  |  |\n| c.No payments to employees in  \u003Cbr>2022   |  |  |\n| □d.Final:Business closed or  \u003Cbr>stopped paying wages   |  |  |\n| Go to www.irs.gov/Form940 for  \u003Cbr>instructions and the latest information.   |  |  |\n\nDepartment of the Treasury-Intemal Revenue Service  \nEmployer identification number(EIN)  \nName (not your trade name)Trade name (if any)AddressNumberStreetCityStateZIP codeForeign country nameForeign province/countyForeign postal codeRead the separate instructions before you complete this fom.Please type or print within the boxes.                   \nPart 1:Tell us about your return.If any line does NOT apply,leave it blank.See instructions before completing Part 1.  1a If you had to pay state unemployment tax in one state only,enter the state abbreviation.   1a1b If you had to pay state unemployment tax in more than one state,you are a multi-stateCheck here.employer.  ...  .....Complete Schedule A(Fom 940).2 If you paid wages in a state that is subject to CREDIT REDUCTION........   2Check here.  \n                                 Complete Schedule A(Fom 940).Part2:  Determine your FUTA tax before adjustments.If any line does NOT apply,leave it blank.        3Check allthat apply:4a□Fringe benefits4cRetirement/Pension4b□Group-tem life insurance 4dDependent care5 Tota of payments made to each employee in excess of  \n\n|  |\n| --- |\n\n6                                        7 Total taxable FUTA wages (line 3-line 6=line 7).See instructions.........8 FUTA tax before adjustments (line 7×0.006=line 8).8                                        Part3:Determine your adjustments.If any line does NOT apply,leave it blank.                \n9 If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,multiply line 7 by 0.054(line 7×0.054=line 9).Go to line 12910 If SOME of the taxable FUTA wages vou paid were excluded from state unemplovment 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..  1011 If credit reduction applies,enter the total from Schedule A(Form 940)  .......11  \n\n| ■   |\n| --- |\n\nPart 4:Determine your FUTA tax and balance due or overpayment.If any line does NOT apply,leave it blank    12 Total FUTA tax after adjustments (lines 8+9+10+11=line 12)...  \n\n| ■   |\n| --- |\n\n13 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.  \n·If line 14 is more than $500,you must deposit your tax.  \n·If line 14 is$500 or less,you may pay with this retum.See instructions.......  1415 Overpayment.If line 13 is more than line 12,enter the excess on line 15 and check a box below 15You MUST complete both pages of this form and SIGN it.Check one:□Apply to next return.□Send a refund.For Privacy Act and Paperwork Reduction Act Notice,see the back of the Payment Voucher.Cat.No.112340Fom 940 (2022)  \nPart 5:I  \nSign your  \nname here  \nDate  \nPaid Preparer Use Only  \nPreparer's name  \nPreparer's  \nsignature  \nFirm's name (or yours  \nif self-employed)  \nAddress  \nCity  \nB50212  \n\n| Name (not your trade name)   | Employer identification number (EIN)  \u003Cbr>一   |\n| --- | --- |\n\nReport your FUTA tax liability by quarter only if line 12 is more than $500.If not,go to Part 6.  \n16 Report the amount of your FUTA tax liability for each quarter;do NOT enter the amount you deposited.If you had no liability fora quarter,leave the line blank.  \n16a 1st quarter(January 1-March 31).........16a                      16b 2nd quarter(April 1-June 30)..........16b16c 3rd quarter (July 1-September 30)........16c                      ","cbCaivgytdQeTx9K","https://ap.wps.com/l/cbCaivgytdQeTx9K","pdf",815716,"English","# Type of Return\n## Part 1: Return Information\n## Part 2: FUTA Tax Before Adjustments\n## Part 3: Adjustments\n## Part 4: FUTA Tax and Balance Due or Overpayment\n## Part 5: Quarterly Liability Reporting\n## Part 6: Third-Party Designee\n## Part 7: Signature\n# Form 940-V, Payment Voucher\n## Purpose of Form 940-V\n## Making Payments With Form 940","[{\"question\":\"When should Form 940 be completed and signed?\",\"answer\":\"Complete both pages of Form 940 and sign it. The form includes required declarations under penalties of perjury and requires preparer details when applicable.\"},{\"question\":\"How is the FUTA tax determined on Form 940 (2022)?\",\"answer\":\"The form calculates total taxable FUTA wages, computes FUTA tax before adjustments, then applies adjustments based on exclusions and credit reduction (as applicable) to arrive at total FUTA tax after adjustments.\"},{\"question\":\"When must deposits be made and when can payment be made with the return?\",\"answer\":\"If the balance due (line 14) is more than $500, deposits are required. If $500 or less, payment may be made with the return, following the instructions for Form 940 and related guidance for deposit timing.\"}]","Fom940 for 2022 - Employer's Annual Federal Unemployment (FUTA) Tax Return | PDF",1789805941]