Form 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return, is a simpler version of Form 940. You may use Form 940-EZ instead of Form 940 to report your annual FUTA tax if :
- You paid unemployment contributions to only one state,
- You paid all state unemployment contributions by January 31, 2006 (February 10, 2006, if you deposited all FUTA tax when due),
- All wages that were taxable for FUTA tax were also taxable for your state's unemployment tax. If, for example, you paid wages to corporate officers (these wages are taxable for FUTA tax) in a state that exempts corporate officers' wages from its unemployment tax, you cannot use Form 940-EZ, and
- You did not pay wages in a credit reduction state (that is, New York).
When To File ?
File Form 940 for 2005 by January 31, 2006. However, if you deposited all FUTA tax when due, you may file on or before February 10, 2006. Your return will be considered timely filed if it is properly addressed and mailed First Class or sent by an IRS-designated delivery service by the due date. See Pub. 15 (Circular E), Employer's Tax Guide, for a list of designated delivery services. Also see Where To File later.
Who Must File ?
Except as noted below, you must file Form 940 if Test 1 or Test 2 applies.
Test 1 : You paid wages of $1,500 or more in any calendar quarter in 2004 or 2005.
Test 2 : You had one or more employees for at least some part of a day in any 20 or more different weeks in 2004 or 20 or more different weeks in 2005.
Count all regular, temporary, and part-time employees. A partnership should not count its partners. If a business changes hands during the year, each employer who meets Test 1 or 2 must file. For purposes of Test 1 or Test 2 only, do not include wages paid by the prior (or subsequent) employer. But see Successor employer on page 5.
Where To File ?
In the list below, find the location where your legal residence, principal place of business, office, or agency is located. Send your return to the Internal Revenue Service (IRS) at the address listed for your location. No street address is needed.
Note : Where you file depends on whether or not you are including a payment.
Exception for exempt organizations and government entities.
If you are filing Form 940 for an exempt organization or government entity (federal, state, local, or Indian tribal), use the following addresses, regardless of location:
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Return without payment |
Return with payment |
| Ogden, UT 84201-0046 |
P.O. Box 660095
Dallas, TX 75266-0095 |
States :
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin.
|
Return without payment |
Return with payment |
| Cincinnati, OH 45999-0046 |
P.O. Box 105887
Atlanta, GA 30348-5887 |
States :
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming.
|
Return without payment |
Return with payment |
| Ogden, UT 84201-0046 |
P.O. Box 660095
Dallas, TX 75266-0095 |
Puerto Rico, U.S. Virgin Islands : |
Return without payment |
Return with payment |
| Philadelphia, PA 19255-0046 |
P.O. Box 80105
Cincinnati, OH 45280-0005 |
If the location of your legal residence, principal place of business, office, or agency is not listed above : |
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| Philadelphia, PA 19255-0046 |
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