940 Employer's Annual Federal Unemployment (FUTA) Tax Return

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I.R.S. SPECIFICATIONS

3
TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 940, PAGE 1 of 6
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

940 for 2006:

Date

Revised proofs
requested

(EIN)
Employer identification number

OMB No. 1545-0028

—

Type of Return
(Check all that apply.)

Name (not your trade name)

a. Amended
b. Successor employer

Trade name (if any)

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Number

850106

Employer’s Annual Federal Unemployment (FUTA) Tax Return
Department of the Treasury — Internal Revenue Service

Address

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

Street

City

c. No payments to employees
in 2006
d. Final: Business closed or
stopped paying wages

Suite or room number

State

ZIP code

Read the separate instructions before you fill out this form. Please type or print within the boxes.

Part 1: Tell us about your return. If any line does NOT apply, leave it blank.
1

If you were required to pay your state unemployment tax in ...

2

1a
1a One state only, write the state abbreviation
- OR 1b More than one state (You are a multi-state employer)
If you paid wages in [Name of State], a state that is subject to CREDIT REDUCTION

1b
2

Check here. Fill out Schedule A.
Check here. Fill out Schedule A
(Form 940), Part 2.

Part 2: Determine your FUTA tax before adjustments for 2006. If any line does NOT apply, leave it blank.
3

Total payments to all employees

4

Payments exempt from FUTA tax
Check all that apply: 4a
4b

Fringe benefits
Group term life insurance

.

4

4c
4d

Retirement/Pension
Dependent care

.

3

4e

Other

.

5

Total of payments made to each employee in excess of
5
$7,000

6

Subtotal (line 4 + line 5 = line 6)

6

7

Total taxable FUTA wages (line 3 – line 6 = line 7)

7

8

FUTA tax before adjustments (line 7 3 .008 = line 8)

8

.
.
.

Part 3: Determine your adjustments. If any line does NOT apply, leave it blank.
9
10

11

.
.
.

If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7 by .054 (line 7 3 .054 = line 9). Then go to line 12
9
If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940), fill out
the worksheet in the instructions. Enter the amount from line 7 of the worksheet onto line 10
10
If credit reduction applies, enter the amount from line 3 of Schedule A (Form 940)

11

Part 4: Determine your FUTA tax and balance due or overpayment for 2006. If any line does NOT apply, leave it blank.
12

Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12)

13
14

FUTA tax deposited for the year, including any payment applied from a prior year
13
Balance due (If line 12 is more than line 13, enter the difference on line 14.)
● If line 14 is more than $500, you must deposit your tax.
● If line 14 is $500 or less and you pay by check, make your check payable to the United States
Treasury and write your EIN, Form 940, and 2006 on the check
14

15

.
.

12

.
.

Overpayment (If line 13 is more than line 12, enter the difference on line 15 and check a box
below.)
15
Check one
© You MUST fill out both pages of this form and SIGN it.

Apply to next return.
Send a refund.
Next ©

For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.

Cat. No. 11234O

Form

940

(2006)

OTC
I.R.S. SPECIFICATIONS

3
TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 941, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

850206
Name (not your trade name)

Employer identification number (EIN)

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Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.
16

17

Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for
a quarter, leave the line blank.
16a 1st quarter (January 1 – March 31)

16a

16b 2nd quarter (April 1 – June 30)

16b

16c 3rd quarter (July 1 – September 30)

16c

16d 4th quarter (October 1 – December 31)

16d

.
.
.
.
.

Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17

Total must equal line 12.

Part 6: May we speak with your third-party designee?

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes.

Designee’s name

Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS

No.

Part 7: Sign here.
You MUST fill out both pages of this form and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to
the best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state
unemployment fund claimed as a credit was, or is to be, deducted from the payments made to employees.

✗

Print your
name here

Sign your
name here

Print your
title here
Date

/

/

Best daytime phone

(

)

–

Part 8: For PAID preparers only (optional)
If you were paid to prepare this return and are not an employee of the business that is filing this return, you may choose to fill
out Part 8.
Paid Preparer’s
name

Preparer’s
SSN/PTIN

Paid Preparer’s
signature

Date

/

/

Check if you are self-employed.
Firm’s
EIN

Firm’s name
Street address
City
Page

2

State

ZIP code
Form

940

(2006)

3

OTC

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 940, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: 31⁄ 4 " FROM BOTTOM
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 940-V,
Payment Voucher

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How Should You Prepare Your Payment?

Form 940-V is a transmittal form for your check or
money order. Using Form 940-V allows us to process
your payment more accurately and efficiently. If you
have any balance due of $500 or less on your 2006
Form 940, fill out Form 940-V and send it with your
check or money order.
Note. If your balance is more than $500, see
Depositing Your FUTA Tax in the Instructions for
Form 940.

How Do You Fill Out Form 940-V?

Type or print clearly.
Box 1. Enter your employer identification number (EIN).
Do not enter your social security number (SSN).
Box 2. Enter the amount of your payment. Be sure to
put dollars and cents in the appropriate spaces.
Box 3. Enter your business name and complete
address exactly as they appear on your Form 940.

Form

✁

Ä

● Make your check or money order payable to the
United States Treasury. Do not send cash.
● On the memo line of your check or money order,
write:
— your EIN,
— Form 940, and
— 2006.
● Carefully detach Form 940-V along the dotted line.
● Do not staple your payment to the voucher.
● Mail your 2006 Form 940, your payment, and Form
940-V in the envelope that came with your 2006
Form 940 instruction booklet. If you do not have
that envelope, use the table in the Instructions for
Form 940 to find the mailing address.

Detach Here and Mail With Your Payment and Tax Return.

940-V

Department of the Treasury
Internal Revenue Service

1 Enter your employer identification number
(EIN).

Ä

OMB No. 1545-0028

Payment Voucher
©

✃

What Is Form 940-V?

2006

Do not staple or attach this voucher to your payment.
2

Dollars

Enter the amount of your payment.

©

3 Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.

Cents