[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301607-105":53,"doc-detail-301607-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","fom940-for-2025-employers-annual-federal-unemployment-futa-tax-return","Fom940 for 2025 - Employer's Annual Federal Unemployment (FUTA) Tax Return","","Form 940(2025) is an employer annual return used to report Federal Unemployment (FUTA) tax. It collects employer identification details, determines FUTA tax before and after adjustments, and calculates the balance due or overpayment. The form addresses amended/final status, multi-state and credit reduction situations, and requires signing and completing both pages. It also includes quarterly liability reporting when line 12 exceeds $500 and optional third-party designee authorization.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/fom940-for-2025-employers-annual-federal-unemployment-futa-tax-return/301607/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/fom940-for-2025-employers-annual-federal-unemployment-futa-tax-return/301607.png","ImageObject",442,249,{"name":88,"@type":89},"Fez","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When must an employer report FUTA tax liability by quarter on Form 940?","Question",{"text":108,"@type":109},"Report quarterly amounts only if line 12 is more than $500. If not, proceed without quarterly reporting.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the FUTA tax after adjustments calculated on the form?",{"text":113,"@type":109},"Total FUTA tax after adjustments is calculated as lines 8+9+10+11 to arrive at line 12.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if the balance due (line 14) is more than $500?",{"text":117,"@type":109},"If line 14 is more than $500, the employer must deposit the tax. If $500 or less, payment may be made with the return.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301607,1790286225,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},2336478940794,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","# Fom940 for 2025:Employer's Annual Federal Unemployment (FUTA)Tax Return\n\nDepartment of the Treasury -Intemal Revenue ServiceEmployer identification number(EIN)  \nOMB No.1545-0029  \n\n| Type of Return  \u003Cbr>(Check allthat apply.)   |  |  |\n| --- | --- | --- |\n|  |  |  |\n| a.Amended   |  |  |\n| b.Successor employer   |  |  |\n| □c.Nopayments to employees in  \u003Cbr>2025   |  |  |\n|  |  |  |\n| d.Final:Business closed or  \u003Cbr>stopped paying wages   |  |  |\n|  |  |  |\n| Aggregate Return Filers Only   |  |  |\n| Type of filer(check one):   |  |  |\n| □Section 3504 Agent   |  |  |\n| Certified Professional Employer  \u003Cbr>Organization(CPEO)   |  |  |\n| Other Third Part   |  |  |\n\nName(not your trade name)Trade name (if any)AddressNumberStreetSuite or room numberCityStateZIP codeForeign country nameForeign province/countyForeign postal codeRead the separate instructions before you complete this form.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 taxin 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-state  \nComplete Schedule A(Fom 940).2 If you paid wages in a state that is subject to CREDIT REDUCTION..Check here.4 Payments exempt from FUTA tax.....  .   4Check all that apply:4a□Fringe benefits  \nComplete Schedule A(Fom 940).  \nPart 2:Determine your FUTA tax before adjustments.If any line does NOT apply,leave it blank.  \n\n| 3  \u003Cbr>3 Total payments to all employees .......   |  |\n| --- | --- |\n\n4b   Group-term life insurance5 Total of payments made to each employee in excess of  \n$7,000 ................   5                                \n7 Total taxable FUTA wages(line 3-line 6=line 7).See instructions...7 8 FUTA tax before adjustments (line 7x 0.006=line 8)                                    \nPart 3:  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,10 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 line7 of the worksheet..\"1011 If credit reduction applies,enter the total from Schedule A(Form 940)  .......  1114 Balance due.If line 12 is more than line 13,enter the excess on line 14.  \n\n| ·   |\n| --- |\n\nPart 4:Determine your FUTA tax and balance due or overpayment.If any line does NOT apply,leave it blank.  \n\n| 12 Total FUTA tax after adjustments (lines 8+9+10+11=line 12).........  12  \u003Cbr>13 FUTA tax deposited for the year,including any overpayment applied from a prior year.  13   | ·   |\n| --- | --- |\n|  | ·   |\n\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.......  1415a Overpayment.If line 13 is more than line 12,enter the difference                          15c Routing number15d Type:□Checking □Savings15e Account number  \n                              \n  You MUST complete both pages of this form and SIGN it.                               \nFor Privacy Act and Paperwork Reduction Act Notice,see separate instructions.www.irs.gov/Form940 Cat.No 112340Form 940(2025)Created 6/2/25  \nPart 5:I  \nSign your  \nname here  \nDate  \n## Paid Preparer Use Only\n\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 ","cbCaibsN3ysOD1un","https://ap.wps.com/l/cbCaibsN3ysOD1un","pdf",833678,"English","# Part 1: Tell us about your return\n# Part 2: Determine your FUTA tax before adjustments\n# Part 3: Determine your adjustments\n# Part 4: Determine your FUTA tax and balance due or overpayment\n# Part 5: Paid preparer use only\n# Part 6: Third-party designee\n# Part 7: Sign here","[{\"question\":\"When must an employer report FUTA tax liability by quarter on Form 940?\",\"answer\":\"Report quarterly amounts only if line 12 is more than $500. If not, proceed without quarterly reporting.\"},{\"question\":\"How is the FUTA tax after adjustments calculated on the form?\",\"answer\":\"Total FUTA tax after adjustments is calculated as lines 8+9+10+11 to arrive at line 12.\"},{\"question\":\"What happens if the balance due (line 14) is more than $500?\",\"answer\":\"If line 14 is more than $500, the employer must deposit the tax. If $500 or less, payment may be made with the return.\"}]","Fom940 for 2025 - Employer's Annual Federal Unemployment (FUTA) Tax Return | PDF",1789784034]