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It is used to certify annual State tax paid by employers that are also liable for Federal unemployment tax. Completion is required when State employer accounts do not match IRS identification data, when supplemental certifications are issued, or when discrepancies are handled through magnetic tape and related reporting rules.",{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-940-c-about-who-must-complete-and-when-to-file/303659/",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/form-940-c-about-who-must-complete-and-when-to-file/303659.png","ImageObject",442,249,{"name":88,"@type":89},"Aria Callaghan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 940-C used for?","Question",{"text":108,"@type":109},"Form 940-C certifies annual State tax paid by employers who are also liable for Federal unemployment tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who must complete Form 940-C?",{"text":113,"@type":109},"State unemployment insurance agencies that do not report discrepancies to the IRS on magnetic tape, states making supplemental certifications, and agencies that report discrepancies on magnetic tape under specified conditions must complete the form.",{"name":115,"@type":106,"acceptedAnswer":116},"When should Form 940-C be filed and where is it sent?",{"text":117,"@type":109},"File with the IRS no later than October 31. States using the form with magnetic tape send it with their tapes to the IRS, while discrepancy reports or supplemental certifications are sent to the IRS Center serving the state. The document also references Martinsburg Computing Center, P.O. Box 1359, Martinsburg, WV 25401.","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},303659,1790516080,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"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":4},962084926284,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Instructions   |  |\n| --- | --- |\n| What is Form 940-C?   | Who must complete Form 940-C?   |\n| Form 940-C is used to cerify annual State tax paid by employers who  \u003Cbr>are also liable for Federal unemployment tax.   | 1.State unemployment insurance agencies that do not report their  \u003Cbr>discrepancies to the Internal Revenue Service on magnetic tape.   |\n| When do you complete Form 940-C?   | 2.Any State making supplemental certifications.   |\n| Complete Form 940-C when:   | 3.Agencies which report discrepancies on magnetic tape;where a  \u003Cbr>discrepancy is found in the account of an employer assigned more   |\n| 1.State employer accounts do not match IRS identification data  \u003Cbr>criteria,   | than four experience rates per year.   |\n| 2.Supplemental certifications are issued by the State.  \u003Cbr>--     -When and How do I file Form 940-C?   |  |\n|  |  |\n| 1.Form 940-C should be filed with the Internal Revenue Service  \u003Cbr>no later than October 31.   | Martinsburg Computing Center,P.O.Box 1359,Martinsburg,WV  \u003Cbr>25401.   |\n| 2,States which use Form 940-C to supplement magnetic tape should  \u003Cbr>send this form with their tapes to the Internal Revenue Service.   | 3.States that file this form as a discrepancy report or as a supplemental  \u003Cbr>certification should send it to the Internal Revenue Service Center  \u003Cbr>serving the state in which they are located.   |\n\nForm940-C(Rev.9-90)","cbCaioxx11mvWLdA","https://ap.wps.com/l/cbCaioxx11mvWLdA","pdf",23738,"English","# What is Form 940-C?\n## Who must complete Form 940-C?\n## When do you complete Form 940-C?\n## When and how do I file Form 940-C?","[{\"question\":\"What is Form 940-C used for?\",\"answer\":\"Form 940-C certifies annual State tax paid by employers who are also liable for Federal unemployment tax.\"},{\"question\":\"Who must complete Form 940-C?\",\"answer\":\"State unemployment insurance agencies that do not report discrepancies to the IRS on magnetic tape, states making supplemental certifications, and agencies that report discrepancies on magnetic tape under specified conditions must complete the form.\"},{\"question\":\"When should Form 940-C be filed and where is it sent?\",\"answer\":\"File with the IRS no later than October 31. States using the form with magnetic tape send it with their tapes to the IRS, while discrepancy reports or supplemental certifications are sent to the IRS Center serving the state. The document also references Martinsburg Computing Center, P.O. Box 1359, Martinsburg, WV 25401.\"}]","Form 940-C - About who must complete and when to file | PDF",1789805956]