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Instructions for Form 940
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2006
Department of the Treasury
Internal Revenue Service
Instructions for Form 940
Employer’s Annual Federal Unemployment (FUTA) Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.
What’s New
We’ve revised the form and instructions. You may notice a
number of changes in Form 940, Employer’s Annual Federal
Unemployment (FUTA) Tax Return. We revised the form and
instructions so they are easier for you to read and fill out. At the
same time, the new design makes the form easier and faster for
us to process. Now we can optically scan Form 940 and will
capture data more accurately and efficiently than before. Please
read both the form and instructions carefully to become familiar
with the changes.
The redesigned Form 940 replaces previous versions of
both Form 940-EZ and Form 940. We have replaced two
forms with one simplified form that should make preparing your
tax return easier. If you filed Form 940-EZ before, you must
now use the redesigned Form 940.
A new schedule is available for multi-state employers and
employers in states that are subject to credit reduction. In
addition to the changes on the Form 940, we developed
Schedule A (Form 940), Multi-State Employer and Credit
Reduction Information. You must use Schedule A (Form 940) if
you paid wages to employees in more than 1 state or if you paid
wages in any state that is subject to credit reduction.
We’ve also developed a new worksheet for you to use if
some of the wages you paid were excluded from state
unemployment tax or if you paid any state unemployment
tax late. On page 8, you’ll find an easier, all-inclusive
worksheet that you can use to compute the adjustment if you
paid state tax late. You must also use this worksheet to figure
the adjustment for additional FUTA tax if your state does not
require you to pay state unemployment tax on all your
employees, for example, if wages paid to your corporate
officers are excluded from state unemployment tax.
We’ve added a listing of contact information for state
unemployment agencies. The list, located on page 12,
contains the name of each state, telephone number(s), and web
address. For the up-to-date information, visit the Department of
Labor’s website at www.dol.gov.
Reminders
You can file and pay electronically. Using electronic options
available from the Internal Revenue Service (IRS) can make
filing a return and paying your federal tax easier. You can use
IRS e-file to file a return and Electronic Federal Tax Payment
System (EFTPS) to make deposits or pay in full whether you
rely on a tax professional or prepare your own taxes.
• For IRS e-file, visit www.irs.gov for additional information.
• For EFTPS, visit www.eftps.gov or call EFTPS Customer
Service at 1-800-555-4477.
You can pay your balance due by credit card. You may pay
your FUTA tax shown on Part 4, line 14 using a major credit
card. Call Link2Gov Corporation (1-888-729-1040) or Official
Payments Corporation (1-800-272-9829) to make your payment
by credit card. However, do not use a credit card to pay taxes
that are required to be deposited. (See When Must You Deposit
Your FUTA TAX? on page 2.) For more information on paying
taxes by credit card, see Pub. 15 (Circular E) or visit the IRS
website at www.irs.gov/ and type “e-pay” in the search box.
Photographs of missing children. IRS is a proud partner with
the National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center may
appear in instructions on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.
How Can You Get More Help?
If you want more information about this form, see Pub. 15,
(Circular E), Employer’s Tax Guide, visit our website at www.irs.
gov, or call 1-800-829-4933.
For a list of related employment tax topics, visit the IRS
website at www.irs.gov and click on the “Businesses” tab.
General Instructions:
Understanding Form 940
What’s the Purpose of Form 940?
Use Form 940 to report your annual Federal Unemployment
Tax Act (FUTA) tax. Together with state unemployment tax
systems, the FUTA tax provides funds for paying
unemployment compensation to workers who have lost their
jobs. Most employers pay both a federal and a state
unemployment tax. Only employers pay FUTA tax. Do not
collect or deduct FUTA tax from your employees’ wages.
The FUTA tax applies to the first $7,000 of taxable wages
you pay to each employee during a calendar year.
These instructions give you some background information
about the Form 940. They tell you who must file the form, how
to fill it out line by line, and when and where to file it.
Who Must File Form 940?
Except as noted below, if you answer Yes to either one of these
questions, you must file Form 940:
• Did you pay wages of $1,500 or more to employees in any
calendar quarter during 2005 or 2006?
• Did you have one or more employees for at least some part
of a day in any 20 or more different weeks in 2005 or 20 or
more different weeks in 2006? Count all full-time, part-time, and
temporary employees. However, if your business is a
parnership, do not count its partners.
If your business was sold or transferred during the year,
each employer who answered Yes to at least one question
above must file Form 940. However, do not include any wages
paid by the other employer unless you are a successor
employer. For details, see Type of Return, Successor Employer
on page 5.
If you received a preprinted Form 940 and are not liable for
FUTA tax for 2006 because you made no payments to
employees in 2006, check box c in the top corner of the form.
Then go to Part 7, sign the form, and file it with the IRS.
If you will not be liable for filing Form 940 in the future
because your business has closed or because you stopped
Cat. No. 13660I
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Instructions for Form 940
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paying wages, check box d in the top right corner of the form.
See Type of Return, Final on page 5 for more information.
actually received. For a list of designated delivery services, see
Pub. 15 (Circular E), Employer’s Tax Guide.
For employers of household employees . . .
Where Should You File?
If you are a household employer, you must pay FUTA tax on
wages that you paid to your household employees only if you
paid cash wages of $1,000 or more in any calendar quarter in
2005 or 2006.
A household employee performs household work in a:
• private home,
• local college club, or
• local chapter of a college fraternity or sorority.
Generally, employers of household employees should file
Schedule H (Form 1040) instead of Form 940.
However, if you have other employees in addition to
household employees, you can choose to include the FUTA
taxes for your household employees on the Form 940 instead of
filing Schedule H (Form 1040). If you choose to include
household employees on your Form 940, you must also file
Form 941, Employer’s QUARTERLY Federal Tax Return, Form
943, Employer’s Annual Federal Tax Return for Agricultural
Employees, or Form 944, Employer’s ANNUAL Federal Tax
Return to report social security, Medicare, and withheld federal
income taxes for your household employees.
See Pub. 926, Household Employer’s Tax Guide, for more
information.
Where you file depends on whether you include a payment with
your form.
Without a
payment . . .
If you are in . . .
For agricultural employers . . .
File Form 940 if you answer Yes to either of these questions:
• Did you pay cash wages of $20,000 or more to farmworkers
during any calendar quarter in 2005 or 2006?
• Did you employ 10 or more farmworkers during some part of
the day (whether or not at the same time) during any 20 or
more different weeks in 2005 or 20 or more different weeks in
2006?
Count wages you paid to aliens who were admitted to the
United States temporarily to perform farmwork (these workers
are also known as workers with H-2(A) visas). Wages paid to
“H-2(A) visa workers” are not subject to FUTA tax
See Pub. 51, (Circular A), Agricultural Employer’s Tax
Guide, for more information.
For Indian tribal governments . . .
Connecticut
Delaware
District of
Columbia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire
New Jersey
IRS
New York
Cincinnati, OH
North Carolina 45999-0046
Ohio
Pennsylvania
Rhode Island
South Carolina
Vermont
Virginia
West Virginia
Wisconsin
IRS
P.O. Box 105887
Atlanta, GA
30348-5887
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
IRS
Ogden, UT
84201-0046
IRS
P.O. Box 660095
Dallas, TX
75266-0095
Puerto Rico
U.S.Virgin Islands
IRS
Ogden, UT
84201-0302
IRS
P.O. Box 660940
Dallas, TX
75266-0940
If the location of your legal
residence, principal place of
business, office, or agency is not
listed . . .
IRS
Ogden, UT
84201-0202
IRS
Ogden, UT
84201 – 0202
EXCEPTION for exempt
IRS
organizations, Federal, State and Ogden, UT
Local Governments, and Indian
84201-0046
Tribal Governments, regardless
of your location
Sevices rendered to a a federally recognized Indian tribal
government employer (including any subdivision, subsidiary, or
wholly owned business enterprise) after December 20, 2000,
are exempt from FUTA tax and no Form 940 for 2006 is
required. However, the tribe must have participated in the state
unemployment system for the full year and be in compliance
with applicable state unemployment law. For more information,
see section 3309(d).
With a payment . . .
!
IRS
P.O. Box 660095
Dallas, TX
75266-0095
Private delivery services cannot deliver to P.O. boxes.
CAUTION
When Must You Deposit Your FUTA Tax?
For nonprofit organizations . . .
Religious, educational, and charitable organizations described
in section 501(c)(3) and exempt from tax under section 501(a)
are not subject to FUTA tax and do not have to file Form 940.
Although Form 940 covers a calendar year, you may have to
deposit your FUTA tax before you file your return. Generally, if
your FUTA tax is more than $500 for the calendar year, you
must deposit at least one quarterly payment for the year.
Deposit your FUTA tax by the last day of the month after the
end of the quarter.
For employers of state and local government
employees . . .
Employers of state and local government employees are not
subject to FUTA tax and do not have to file Form 940.
You must determine when to deposit your tax based on the
amount of your quarterly tax liability. If your FUTA tax is $500 or
less in a quarter, carry it over to the next quarter. Continue
carrying your tax liability over until your cumulative tax is more
than $500. At that point, you must deposit your tax for the
quarter. However, if your tax for the next quarter is less than
$500, you are not required to deposit your tax again until the
cumulative amount reaches $500.
Fourth quarter liabilities. If your FUTA tax for the fourth
quarter (plus any undeposited amounts from earlier quarters,
including credit reduction liabilities) is more than $500, deposit
the entire amount by January 31, 2007. If it is $500 or less, you
can either deposit the amount or pay it with your Form 940 by
When Must You File Form 940?
The due date for filing Form 940 for 2006 is January 31, 2007.
However, if you deposited all your FUTA tax when it was due,
you may file Form 940 by February 12, 2007.
If we receive your return after the due date, we will treat your
return as if you filed it on time if the envelope containing your
return is properly addressed, contains sufficient postage, and is
mailed First Class or sent by an IRS-designated delivery
service on or before the due date. However, if you do not follow
these guidelines, we will consider your return filed when it is
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Instructions for Form 940
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$ 9,000 Total of FUTA wages for Employees A and B in 1st quarter
x .062 Tax rate
$558 Your quarterly liability for Employees A and B
January 31, 2007. You must include liabilities owed for
credit reduction with your fourth quarter deposit.
When to deposit your FUTA tax
If your undeposited FUTA tax
is more than $500 on . . .
March 31
June 30
September 30
December 31
$4,000 Total FUTA wages subject to state unemployment tax
x .008 Tax rate (based on maximum credit of 5.4%)
32 Your quarterly liability for Employee C
Deposit your tax by . . .
April 30
July 31
October 31
January 31
$558 Your quarterly liability for Employees A and B
+ 32 Your quarterly liability for Employee C
$590 Your quarterly liability
In this example, you must deposit $590 by April 30.
If any deposit due date falls on a Saturday, Sunday, or
TIP legal holiday, you may deposit on the next business day.
How Must You Deposit Your FUTA Tax?
You may deposit (pay) your FUTA tax electronically by using
EFTPS or by depositing your tax with an authorized financial
institution (for example, a commercial bank that is qualified to
accept federal tax deposits). The financial institution will send
IRS a record of your payment to credit to your business
account.
How Do You Figure Your Quarterly
Payment?
You owe a FUTA tax of 6.2% (.062) on the first $7,000 of
wages that you paid to each employee during the calendar
year. Most employers receive a maximum credit of up to 5.4%
(.054) against this FUTA tax. Every quarter, you must calculate
how much of the first $7,000 of each employee’s annual wages
you paid during that quarter.
You may deposit your FUTA tax using EFTPS
To expedite your deposit and confirm that IRS has received
your payment, you may choose to deposit your tax using
EFTPS. To enroll, call 1-800-555-4477 or visit the EFTPS
website at www.eftps.gov.
If your business is new, IRS will automatically pre-enroll you
in EFTPS when you apply for an employer identification number
(EIN). If you choose to deposit your tax using EFTPS, follow the
instructions on your EIN package to activate your enrollment.
You may be required to use EFTPS. In some cases, you
may be required to deposit your tax using EFTPS. For
instance, you must use EFTPS in 2007 if:
• The total payments of your employment tax, excise tax, and
corporate income tax were more than $200,000 for 2005; or
• You were required to use EFTPS in 2006.
Figure your tax liability
Before you can figure the amount to deposit, figure your FUTA
tax liability for the quarter. To figure your tax liability, add the
first $7,000 of each employee’s annual wages you paid during
the quarter, then multiply that amount by .008.
The .008 tax rate is based on your receiving the maximum
credit against FUTA taxes. You are entitled to the maximum
credit if you paid all state unemployment tax by the due date of
your Form 940 or if you were not required to pay state
unemployment tax during the calendar year due to your state
experience rate.
!
Example:
CAUTION
To make your EFTPS payments on time, you must
initiate the transaction at least 1 business day before the
date the deposit is due.
If you do not use EFTPS, use Form 8109, Federal Tax
Deposit (FTD) Coupon, when you deposit your tax. Do not mail
your payments directly to IRS. If you were required to use
EFTPS and you used Form 8109 instead, you may be subject
to a 10% penalty.
If you are a new employer and would like to receive an FTD
coupon booklet, call 1-800-829-4933. Please allow 5 to 6 weeks
for delivery.
During the first quarter, you have 3 employees: Employees A, B, and C.
You paid $11,000 to Employee A, $2,000 to Employee B, and $4,000 to
Employee C during the quarter.
To figure your quarterly liability, add the first $7,000 of each employee’s
wages:
$7,000 Employee A’s wages subject to FUTA tax
2,000 Employee B’s wages subject to FUTA tax
+ 4,000 Employee C’s wages subject to FUTA tax
$13,000 Total wages subject to FUTA tax for quarter
How Can You Avoid Penalties and
Interest?
$13,000 Total wages subject to FUTA tax for quarter
x .008 Tax rate (based on maximum credit)
$104 Your quarterly liability
Penalties and interest are assessed at a rate set by law on
taxes paid late, returns filed late or incorrectly, insufficient
payments made, and failure to pay using EFTPS (when
required).
You can avoid paying penalties and interest if you:
• deposit or pay your tax when it is due, using EFTPS if
required; and
• file your completed Form 940 accurately and on time.
If you receive a notice about penalty and interest after you
file this return, send us an explanation and we will determine if
you meet reasonable-cause criteria. Do not attach an
explanation when you file your Form 940.
In this example, you do not have to make a deposit because your quarterly
liability is $500 or less for the quarter. However, you must carry this liability
over to the next quarter.
If any wages subject to FUTA tax are not subject to state
unemployment tax, you may be required to deposit your FUTA
tax at a higher rate. For instance, in certain states, wages paid
to corporate officers, certain payments of sick pay by unions,
and certain fringe benefits are excluded from state
unemployment tax.
Note. If all of the wages you paid were excluded from state
unemployment tax, you must deposit your FUTA tax at the
6.2% (.062) rate.
Example: Employee A and Employee B are corporate
officers whose wages are excluded from state unemployment
tax. Employee C’s wages are not excluded from state
unemployment tax. You paid $11,000 to Employee A, $2,000 to
Employee B, and $4,000 to Employee C.
How Can You Amend a Return?
You can use Form 940 to amend a return that you previously
filed. If you are amending a return for a prior year, use the prior
year’s Form 940 (or Form 940-EZ), if possible.
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Instructions for Form 940
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Follow these steps:
corporations, partnerships, and some sole proprietors.
Businesses that need an EIN must apply for a number and use
it throughout the life of the business on all tax returns,
payments, and reports.
• Check the amended return box in the top right corner of Form
940, page 1, box a. (For pre-2006 Forms 940 and 940-EZ,
check the “Amended Return” box above Part I.
• Fill in all the amounts that should have been on the original
form.
• Sign the form.
• Attach an explanation of why you are amending your return.
For example, tell us if you are filing to claim credit for tax paid to
your state unemployment fund after the due date of Form 940.
• File the amended return with the IRS office where you filed
the original return.
• Do not mail your amended form to a P.O. box, even if you
include a payment.
Your business should have only one EIN. If you have more
than one and are unsure which one to use, call 1-800-829-4933
to verify your correct EIN.
If you do not have an EIN, apply for one by:
• Visiting the IRS website at www.irs.gov/smallbiz and filling
out Form SS-4, Application for Employer Identification Number,
• Calling 1-800-829-4933 and applying by telephone, or
• Writing to the address on Form SS-4, Application for
Employer Identification Number.
If you do not have an EIN by the time a return is due, write
“Applied For” and the date you applied in the space shown for
the EIN on pages 1 and 2 of your return.
Completing Your Form 940
Follow these guidelines to correctly fill out the
form.
Always be sure the EIN on the form you file exactly
TIP matches the EIN that IRS assigned to your business. Do
not use your social security number on forms that ask
for an EIN. Filing a Form 940 with an incorrect EIN or using the
EIN of another’s business may result in penalties and delays in
processing your return.
To help us accurately scan and process your form, please
follow these guidelines:
• Make sure your business name and EIN are on every page of
the form and any attachments.
• If you type or use a computer to fill out your form, use a
12-point Courier font, if possible.
• Make sure you enter dollars to the left of the preprinted
decimal point and cents to the right.
• Do not use dollar signs or decimal points. Commas are
optional.
• You may choose to round your figures to the nearest dollar,
rather than reporting cents on this form. If you do choose to
round, you must round all entries. To round, follow these steps:
If the amount is $.49 or less, add nothing to the dollar figure. If
the amount is between $.50 and $.99, increase the dollar figure
by $1.00. (For example, $1.49 becomes $1.00 and $2.50
becomes $3.00.) If you use 2 or more figures to calculate an
entry on the form, use cents in your calculations and round the
answer only.
• If you have a line with the value of zero, leave it blank.
Tell us if you change your name or address.
Notify the IRS immediately if you change your business name
or address.
• If your business name changes, write to the IRS office where
you would send your return if you had no payment. See Where
Should You File? on page 2. Also see Pub. 1635,
Understanding Your EIN, for general information on EINs.
• If your address changes, complete and mail Form 8822,
Change of Address.
Type of Return
Review the box at the top of the form. If any line applies to you,
check the appropriate box to tell us which type of return you are
filing. You may need to check more than one box.
a. Amended. If this is an amended return that you are filing
to correct a return that you previously filed, check box a.
b. Successor employer. If you are a successor employer
and you are reporting wages or claiming state tax that a
previous employer paid before you acquired the business,
check box b.
A successor employer is an employer who:
• acquires a unit of another owner’s trade or business or all
or most of the property used in the trade or business of
another owner, and
• immediately after the acquisition, employs one or more
people who were employed by the previous owner.
c. No payments to employees in 2006. If you are not liable
for FUTA tax for 2006 because you made no payments to
employees in 2006, check box c. Then go to Part 7, sign the
form, and file it with the IRS.
d. Final: Business closed or stopped paying wages. If
this is a final return because you went out of business or
stopped paying wages and you will not be liable for filing
Form 940 in the future, check box d. Complete all applicable
lines on the form, sign it in Part 7, and file it with the IRS.
Employer Identification Number (EIN),
Name, Trade Name, and Address
Review your business information at the top of
the form.
If you pay a tax preparer to fill out Form 940, make sure the
preparer shows your business name and EIN exactly as they
appear on the preprinted form we sent you or as assigned by
the IRS.
If you are using a copy of Form 940 that has your business
name and address preprinted at the top of the form, check to
make sure that the information is correct. Carefully review your
EIN to make sure that it exactly matches the EIN assigned to
your business by the IRS. If any information is incorrect, cross it
out and type or print the correct information. See Tell us if you
change your name or address below.
If you are not using a preprinted Form 940, type or print your
EIN, name, and address in the spaces provided. You must
enter your name and EIN here and on page 2. Do not use your
social security number or individual taxpayer identification
number (ITIN) as your EIN. Enter the business (legal) name
that you used when you applied for your EIN on Form SS-4,
Application for Employer Identification Number. For example, if
you are a sole proprietor, enter “Ronald Smith” on the Name
line and “Ron’s Cycles” on the Trade Name line. Leave the
Trade Name line blank if it is the same as your Name.
Specific Instructions
Part 1: Tell us about your return.
If any line in Part 1 does not apply, leave it blank.
Employer identification number (EIN). The IRS monitors tax
filings and payments by using a numerical system to identify
taxpayers and to make sure that businesses comply with
federal tax laws. A unique 9-digit EIN is assigned to all
1. If you were required to pay your state
unemployment tax in
1a. One state only . . .
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Instructions for Form 940
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If you were required to pay state unemployment tax in one
state only, enter the two-letter Postal Service abbreviation for
the state where you were required to pay your tax on line 1a.
Example:
You had 3 employees. You paid $44,000 to Employee A, $8,000 to
Employee B, and $16,000 to Employee C.
1b. More than one state (you are a multi-state employer)
...
$44,000
8,000
+ 16,000
$68,000
If you were required to pay state unemployment tax in more
than one state, check the box in line 1b. Then fill out Part 1 of
Schedule A (Form 940), and attach it to your
Form 940.
4. Payments exempt from FUTA tax
2. If you paid wages in XXX, a state that is
subject to credit reduction . . .
Some payments are exempt from FUTA tax because the
payments are not included in the definition of wages or the
services are not included in the definition of employment. You
should only report an amount as exempt from FUTA on line 4 if
you included the amount on line 3.
A state that has not repaid money it borrowed from the federal
government to pay unemployment benefits is called a credit
reduction state. The U.S. Department of Labor determines
which states are credit reduction states.
Payments exempt from FUTA tax may include:
If you paid wages that are subject to the unemployment tax
laws of a credit reduction state, you may have to pay more
FUTA tax when filing your Form 940.
• Fringe benefits, such as:
— The value of certain meals and lodging
— Contributions to accident or health plans for employees,
including certain employer payments to a Health Savings
Account or an Archer MSA
— Employer reimbursements (including payments to a third
party) for qualified moving expenses, to the extent that these
expenses would otherwise be deductible by the employee
— Payments for benefits excluded under section 125
(cafeteria) plans
• Group term life insurance. For more information, see Pub.
15-B, Employer’s Tax Guide to Fringe Benefits.
For more information about these and other payments for
fringe benefits that may be exempt from FUTA tax, see Pub.
15-B, Employer’s Tax Guide to Fringe Benefits.
• Retirement/Pension, such as employer contributions to a
qualified plan, including a SIMPLE retirement account (other
than elective salary reduction contributions) and a 401(k) plan.
• Dependent care, such as payments (up to $5,000 per
employee, $2,500 if married filing separately) for a qualifying
person’s care that allows your employees to work and that
would be excludable by the employee under section 129.
• Other payments, such as:
— All non-cash payments and certain cash payments for
agricultural labor, and all payments to “H-2(A)” visa workers.
See For agricultural employers on page 2 or get Pub. 51
(Circular A), Agricultural Employer’s Tax Guide.
— Payments made under a workers’ compensation law
because of a work-related injury or sickness. See section 6
of Pub. 15-A, Employer’s Supplemental Tax Guide.
— Payments for domestic services if you did not pay cash
wages of $1,000 or more (for all domestic employees) in any
calendar quarter in 2005 or 2006. See Pub. 926, Household
Employer’s Tax Guide.
— Payments for services provided to you by your parent,
spouse, or child under the age of 21. See section 3 of Pub.
15 (Circular E), Employer’s Tax Guide.
— Payments for certain fishing activities. See Pub. 595, Tax
Highlights for Commercial Fishermen.
— Payments to certain statutory employees. See section 1
of Pub. 15-A, Employer’s Supplemental Tax Guide.
For 2006, XXX is a credit reduction state. If you paid wages
subject to the unemployment tax laws of the state of XXX,
check the box on line 2 and fill out Part 2 of Schedule A (Form
940). (See the instructions for line 9 on page 7 before
completing Part 2, Schedule A, Form 940).
Part 2: Determine Your FUTA Wages for
2006
If any line in Part 2 does not apply, leave it blank.
3. Total payments to all employees
Report the total payments you made during the calendar year
on line 3. Include payments for the services of all employees,
even if the payments are not taxable for FUTA. Your method of
payment does not determine whether payments are wages.
You may have paid wages hourly, daily, weekly, monthly, or
yearly. You may have paid wages for piecework or as a
percentage of profits. Include:
• Compensation, such as:
•
•
•
Amount paid to Employee A
Amount paid to Employee B
Amount paid to Employee C
Total payments to employees. You would enter this
amount on line 3.
— Salaries, wages, commissions, fees, bonuses, vacation
allowances, and amounts you paid to full-time, part-time, or
temporary employees
Fringe benefits, such as:
— Sick pay (including third-party sick pay if liability is
transferred to the employer). For details on sick pay, see
Pub. 15-A, Employer’s Supplemental Tax Guide
— The value of goods, lodging, food, clothing, and non-cash
fringe benefits
— Section 125 (cafeteria) plan benefits
Retirement/Pension, such as:
— Employer contributions to a 401(k) plan, payments to an
Archer MSA, payments under adoption assistance
programs, and contributions to SIMPLE retirement accounts
(including elective salary reduction contributions)
— Amounts deferred under a non-qualified deferred
compensation plan
Other payments, such as:
— Tips of $20 or more in a month that your employees
reported to you
— Payments made by a previous employer to the
employees of a business you acquired
See section 3306 and its related regulations for more
information about FUTA taxation of retirement plan
contributions, dependent care payments, and other payments.
If you enter an amount on line 4, check the appropriate box
or boxes on lines 4a through 4e to show the type of exempt
payment you made.
For details, see section 5 of Pub. 15-A, Employer’s
Supplemental Tax Guide.
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Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If you are a successor employer . . . When you calculate the
$7,000 FUTA wage base for each employee, you may count the
payments that the other employer made to the employees who
continue to work for you only if:
Example:
You had 3 employees. You paid $44,000 to Employee A including
$2,000 in health insurance benefits. You paid $8,000 to Employee B,
including $500 in retirement benefits. You paid $16,000 to Employee C,
including $2,000 in health and retirement benefits.
$ 2,000
500
+ 2,000
$4,500
• The other employer was required to file Form 940, and
• You report the payments made by the other employer.
Health insurance benefits for Employee A
Health retirement benefits for Employee B
Health and retirement benefits for Employee C
Total exempt payments. You would enter this amount
on line 4 and check boxes 4a and 4c.
Add the payments made by the other employer in the
calendar year to the payments you paid in the same calendar
year.
Example for successor employers:
5. Total of payments made to each employee in
excess of $7,000
During the calendar year, the other employer paid $5,000 to Employee
A. You acquired the business and kept Employee A and paid an
additional $3,000 in wages.
Only the first $7,000 of taxable FUTA payments that you made
to each employee in a calendar year is subject to FUTA tax.
This $7,000 is called the FUTA wage base.
Add the amount of taxable FUTA payments in excess of
$7,000 you made to each employee for the calendar year. Then
add those excess amounts and enter the total on
line 5.
$5,000 Wages paid by other employer
+ 3,000 Wages paid by you
$8,000 Total payments to Employee A. Report this amount on
line 3
$8,000 Total payments to Employee A
– 7,000 FUTA wage base
$1,000 Total of payments made to Employee A in excess of
$7,000.
Following our example:
You had 3 employees. You paid $44,000 to Employee A, $8,000 to
Employee B, and $16,000 to Employee C, including a total of $4,500 in
exempt payments for all three employees.
Employees . . . . . . . . . . . .
A
B
C
Payments to employees
$44,000
$8,000
$16,000
Exempt payments
(2,000)
(500)
(2,000)
FUTA wage base
(7,000)
(7,000)
(7,000)
$1,000 excess payment to Employee A
+ 5,000 Taxable FUTA wages paid by previous employer
$6,000 This amount would be entered on line 5
$35,000
$500
$7,000
$35,000
500
+ 7,000
$42,500 Total payments in excess of $7,000 to all employees.
You would enter this amount on line 5.
6. Subtotal
To calculate your subtotal,
line 4
+ line 5
line 6
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Page 7 of 12
Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
page 10, you will find an example of how to use it. Do not
complete the worksheet if line 9 (see instructions above) is
greater than zero.
Before you fill out the worksheet, gather the following
information:
• Taxable FUTA wages (from line 7 of Form 940),
• Taxable state unemployment wages,
• The experience rates assigned to you by the states where
you paid wages,
• The amount of state unemployment taxes you paid on time
(On time means that you paid the state unemployment taxes on
or before the due date for filing Form 940.), and
• The amount of state unemployment taxes you paid late. (Late
means after the due date for filing Form 940.)
7. Total taxable FUTA wages
To calculate your total taxable FUTA wages,
line 3
− line 6
line 7
8. FUTA tax before adjustments
To calculate your total FUTA tax before adjustments,
x
line 7
.008
line 8
Part 3: Determine your adjustments
Do not count any penalties, interest, or unemployment
taxes deducted from your employees’ pay in the amount
CAUTION of state unemployment taxes. Also, do not count as
state unemployment taxes any special administrative taxes or
voluntary contributions you paid to get a lower assigned rate or
any surcharges, excise taxes, or employment and training
taxes. (These items are generally listed as separate items on
the state’s quarterly wage report.
For line 3 of the worksheet:
• If any of the experience rates assigned to you were less than
5.4% for all or part of the calendar year, you must list each
assigned rate separately on the worksheet.
• If you were assigned 6 or more experience rates that were
less than 5.4% for all or part of the calendar year, you must use
another sheet to compute the additional credits and then
include those additional credits in your line 3 total.
After you complete the worksheet, enter the amount from
line 7 of the worksheet onto line 10 of Form 940. Do not attach
the worksheet to your Form 940. Keep it with your records.
!
If any line in Part 3 does not apply, leave it blank.
9. If ALL of the FUTA wages you paid were
excluded from state unemployment tax, multiply
line 7 by .054:
line 7
x .054
line 9
If you were not required to pay state unemployment tax
because all of the wages you paid were excluded from state
unemployment tax, you must pay FUTA tax at the 6.2% (.062)
rate. For example, if your state unemployment tax law excludes
wages paid to corporate officers or employees in specific
occupations, and the only wages you paid were to corporate
officers or employees in those specific occupations, you must
pay FUTA tax on those wages at the full FUTA rate of 6.2%
(.062).
If line 9 applies to you, lines 10 and 11 do not apply.
Therefore, leave lines 10 and 11 blank. Do not fill out the
worksheet in the instructions or Part 2, Schedule A (Form 940).
10. If SOME of the taxable FUTA wages you paid
were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late:
Fill out the worksheet on the next page. The worksheet takes
you step by step through the process of figuring your credit. On
-7-
Page 8 of 12
Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Worksheet
Before you begin: Use this worksheet to figure your credit if:
⻫
some of the wages you paid were excluded from state unemployment tax, OR
⻫
you paid any state unemployment tax late.
For this worksheet, do not round your figures.
Before you can properly fill out this worksheet, you will need to gather this information:
■
Taxable FUTA wages (from line 7 of Form 940)
■
Taxable state unemployment wages
■
The experience rates assigned to you by the state where you paid wages
■
The amount of state unemployment taxes you paid on time (ON TIME means that you paid the state unemployment taxes on or before the due date for filling the
Form 940.)
The amount of state unemployment taxes you paid late (LATE means after the due date for filing Form 940)
■
1.
Maximum allowable credit — Enter line 7 from Form 940
here:
.
x
.054 = line 1
1
.
2
.
Compute your credit:
2.
3.
Credit for timely state unemployment tax payments — How much did you pay on time?
•
If line 2 is equal to or more than line 1, STOP here.
10 of Form 940.
•
If line 2 is less than line 1, continue this worksheet.
STOP
You have completed the worksheet. Enter zero on line
Additional credit — Were ALL of your assigned experience rates 5.4% or more?
•
If yes, enter zero on line 3. Then go to line 4 of this worksheet.
•
If no, fill out the computations below. List ONLY THOSE STATES for which your assigned experience rate for all
or part of the calendar year was less than 5.4%.
State Computation rate
The difference between 5.4%
(.054) and your assigned
experience rate
(.054 – .XXX (assigned rate)
= computation rate)
Taxable state
unemployment wages at
assigned experience rate
Additional Credit
1.
.
x
.
=
.
2.
.
x
.
=
.
3.
.
x
.
=
.
4.
.
x
.
=
.
5.
.
x
.
=
.
If you need more lines, use another sheet and include
those additional credits in the total.
Total
.
Enter the total onto line 3
4.
5.
Subtotal (Line 2 + line 3 = line 4)
•
If line 4 is equal to or more than line 1, STOP here.
10 of Form 940.
•
If line 4 is less than line 1, continue this worksheet.
STOP
7.
.
.
5d
.
6
.
7
.
You have completed the worksheet. Enter zero on line
Credit for paying state unemployment taxes late
5a. What is your remaining allowable credit? (Line 1 – line 4 = line 5a)
5a
.
5b. How much state unemployment tax did you pay late?
5b
.
5c. Which is smaller, line 5a or line 5b? Enter the smaller number here.
5c
.
5d. Your allowable credit for paying state unemployment taxes late (line 5c x .90 = line 5d)
6.
3
4
Your FUTA credit (line 4 + line 5d = line 6)
•
If line 6 is equal to or more than line 1, STOP here.
Form 940.
•
If line 6 is less than line 1, continue this worksheet.
STOP
You have completed the worksheet. Enter zero on line 10 of
Your adjustment (Line 1 – line 6 = line 7)
Enter line 7 onto line 10 of Form 940.
Do not attach this worksheet to your Form 940. Keep it for your records.
-8-
Page 9 of 12
Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
line 8
line 9
line 10
+ line 11
line 12
Example for using the worksheet:
You had 3 employees, 2 of which are corporate officers whose wages were
not subject to state unemployment tax. You paid some state tax on time,
some late, and some remains unpaid.
Here are the records:
Taxable FUTA wages (line 7 from Form 940)
Taxable state unemployment wages . . . . . .
Experience rate for 2006 . . . . . . . . . . . . .
State unemployment tax paid on time . . . . .
State unemployment tax paid late . . . . . . . .
State unemployment tax not paid . . . . . . . .
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!
$21,000.00
$ 7,000.00
.041(4.1%)
$100.00
$78.00
$100.00
CAUTION
13. FUTA tax deposited for the year
Enter the amount of total FUTA tax that you deposited for the
year, including any overpayment that you applied from a prior
year. For the fourth quarter only, include any tax from credit
reduction.
1. Maximum allowable credit (line 7 from Form 940)
14. Balance due
$21,000.00
x .054
$1,134.00
1.
$1,134.00
2. Credit for timely state unemployment tax payment
2.
$100.00
3. Additional credit
3.
$91.00
4.
$191.00
.054
– .041 (your experience rate)
.013
line 12
– line 13
line 14
If line 13 is less than line 12, enter the difference on
line 14.
If line 14 is:
• More than $500, you must deposit your tax. See Depositing
Your FUTA Tax on page 3.
• $500 or less, you can either deposit your tax or pay the
amount of tax owed with your return.
• Less than $1, you do not have to pay it.
$7,000
x .013
$91.00
4. Subtotal (line 2 + line 3)
$100
+ 91
$191
!
5. Credit for paying state unemployment taxes late
5a.
If line 9 is greater than zero, lines 10 and 11 must be
zero because they would not apply.
Remaining allowable credit
5a.
CAUTION
$943.00
How to pay. You may pay using EFTPS, check, money order,
or major credit card.
• If you pay using a check or money order, make it payable to
“United States Treasury.” Be sure to write your EIN“ Form 940”
and “2006” on your check or money order. Complete Form
940-V, Payment Voucher, and enclose it with your return, using
the With a payment address on page 2 under Where should
you file?
• You may pay the amount shown on line 9 using EFTPS. You
also have the option of paying the balance shown on line 9 with
a major credit card.
• Call Link2Gov Corporation (1-888-729-1040) or Officials
Payments Corporation (1-800-272-9829) to make your payment
by credit card. However, do not use a credit card to pay taxes
that are required to be deposited. (See When Must You Deposit
Your FUTA Tax? on pay 2.) For more information on paying
your taxes by credit card, see Pub. 15 (Circular E) or visit the
IRS website at www.irs.gov and type “e-pay” in the search box.
If you pay using EFTPS or a credit card, file your return
using the Return without payment address under Where to File
on page 3. Do not complete or file Form 940-V, Payment
Voucher.
$1,134.00
– 191.00
$943.00
5b.
State unemployment tax paid late
5b.
5c.
Which is smaller? Line 5a or line 5b?
5c.
$78.00
5d.
Allowable credit
5d.
$70.20
$78.00
6.
$261.20
7.
$872.80
$78.00
x .90
$70.20
6. Your FUTA credit (line 4 + line 5d)
$191.00
+ 70.20
$261.20
7. Your adjustment (line 1 - line 6)
If you do not deposit as required and pay your tax with
Form 940, you may be subject to a penalty.
$1,134.00
– 261.20
$872.80 You would enter this amount onto line 10 of Form
940.
15. Overpayment
11. If credit reduction applies . . .
If line 13 is more than line 12, enter the difference on
line 15.
If you deposited more than the FUTA tax due for the year,
you may choose to have us either:
• Apply the refund to your next return, or
• Send you a refund.
Check the appropriate box in line 15 to tell us which option
you select. If you do not check either box, we will automatically
refund your overpayment. We may apply your overpayment to
any past due tax account you have.
If line 15 is less than $1, we will send you a refund or apply it
to your next return only if you ask for it in writing.
If you paid wages in a state that is subject to credit reduction,
enter the amount from line 3 of Schedule A (Form 940) onto line
11 of Form 940. However, if line 9 is more than zero, skip this
line and go to line 12.
Part 4: Determine your FUTA tax
for 2006
If any line in Part 4 does not apply, leave it blank.
12. Total FUTA tax after adjustments
Add the amounts shown on lines 8, 9, 10, and 11 and enter the
result on line 12.
-9-
Page 10 of 12
Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• ask us for information about processing your return, and
• respond to certain IRS notices that you have shared with
Part 5: Report your FUTA tax liability by
quarter only if line 12 is more
than $500.
your designee about math errors and in preparing your return.
We will not send notices to your designee.
You are not authorizing your designee to:
• receive any refund check,
• bind you to anything (including additional tax liability), or
• otherwise represent you before the IRS.
The authorization will automatically expire 1 year after the
due date for filing your Form 940 (regardless of extensions). If
you or your designee want to end the authorization before it
expires, write to the IRS office where you filed your return.
If you want to expand your designee’s authorization or if you
want us to send your designee copies of your notices, see Pub.
947, Practice Before the IRS and Power of Attorney.
Fill out Part 5 only if line 12 is more than $500. If line 12 is
$500 or less, leave Part 5 blank and go to Part 6.
16. Report the amount of your FUTA tax liability
for each quarter.
Enter the amount of your FUTA tax liability for each quarter on
lines 16a-d. Do not enter the amount you deposited. If you had
no liability for a quarter, leave the line blank.
16a. 1st quarter (from January 1 to March 31).
16b. 2nd quarter (from April 1 to June 30).
16c. 3rd quarter (from July 1 to September 30).
16d. 4th quarter (from October 1 to December 31).
Part 7: Sign here
In the fourth quarter, include any tax from credit reduction.
You must fill out both pages of the form and
sign it.
Example:
You paid wages on March 28 and your FUTA tax on those wages is
$200. You were not required to make a deposit on April 30 because
your accumulated FUTA tax was $500 or less. You paid additional
wages on June 28 and your FUTA tax on those wages was $400.
Because your accumulated FUTA tax for the year exceeds $500, you
must deposit $600 by July 31.
Failure to sign will delay the processing of your return.
In Part 7, sign and print your name and title. Then enter the
date and the best daytime telephone number, including area
code, where we can reach you if we have any questions.
Who Must Sign Form 940?
You would enter $200 in line 16a because your liability for the 1st
quarter is $200. You would also enter $400 in line 16b to show your 2nd
quarter liability.
Form 940 must be signed as follows.
• Sole proprietorship — The individual who owns the
business.
• Partnership (including a limited liability company (LLC)
treated as a partnership) or unincorporated organization —
A responsible and duly authorized member or officer having
knowledge of its affairs.
• Corporation (including an LLC treated as a corporation)
— The president, vice president, or other principal officer.
• Single member LLC treated as a disregarded entity —
The owner of the LLC.
• Trust or estate — The fiduciary.
If you have filed a valid power of attorney, your duly
authorized agent may also sign your Form 940.
17. Total tax liability for the year
To calculate your total tax liability for the year,
+
line 16a
line 16b
line 16c
line 16d
line 17
Your total tax liability for the year must equal line 12. If line
17 does not match line 12, you should carefully review your
computations to determine the reason for the discrepancy.
Part 8: For paid preparers only
(optional)
Part 6: May we speak with your
third-party designee?
Paid preparers may choose to fill out Part 8 if they were paid to
prepare this return and are not an employee of the business
that is filing the return. Do not fill out Part 8 if you are filing the
return as a reporting agent and have a valid Form 8655,
Reporting Agent Authorization, on file with the IRS.
You are not required to complete this section.
If you are a paid preparer and you choose to fill out
Part 8, sign in the space provided. Give the employer the return
to file with IRS and include a copy of the return for the business’
records.
Write your social security number (SSN) or your Preparer
Tax Identification Number (PTIN) in the spaces provided.
Include your complete address.
If you work for a firm, write the firm’s name and the EIN of
your firm.
If you want to allow an employee, your paid tax preparer, or
another person to discuss your Form 940 with the IRS, check
the Yes box. Then write in the name of the person you choose
(your designee). Be sure to give us the specific name of a
person — not the name of the firm who prepared your tax
reports.
Have your designee select a 5-digit Personal Identification
Number (PIN) that he or she must use as identification when
talking to IRS about your form.
By checking Yes, you authorize us to talk to your designee
about any questions that we may have while we process your
return. Your authorization applies only to this form, for this year;
it does not apply to other forms or other tax years.
You are authorizing your designee to:
• give us any information that is missing from your return,
-10-
Page 11 of 12
Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
How to Order Forms and Publications
from IRS
Call 1-800-TAX-FORM or 1-800-829-3676
Visit our web site at www.irs.gov
Other IRS Forms and Publications You
May Need
•
Form 945, Annual Return of Withheld Federal Income Tax
•
Form 4070, Employee’s Report of Tips to Employer
•
Form 8027, Employer’s Annual Information Return of Tip Income
and Allocated Tips
•
Instructions for Forms W-2 and W-3
•
Instructions for Form 944
•
Notice 797, Possible Federal Tax Refund Due to the Earned
Income Credit (EIC)
•
Pub. 15 (Circular E), Employer’s Tax Guide
•
Pub. 15-A, Employer’s Supplemental Tax Guide
•
Form SS-4, Application for Employer Identification Number
•
Form W-2, Wage and Tax Statement
•
Pub. 15-B, Employer’s Tax Guide to Fringe Benefits
•
Form W-2c, Corrected Wage and Tax Statement
•
Pub. 51 (Circular A), Agricultural Employer’s Tax Guide
•
Form W-3, Transmittal of Wage and Tax Statements
•
Pub. 596, Earned Income Credit
•
Form W-3c, Transmittal of Corrected Wage and Tax Statements
•
Pub. 926, Household Employer’s Tax Guide
•
Form W-4, Employee’s Withholding Allowance Certificate
•
Pub. 947, Practice Before the IRS and Power of Attorney
•
Form W-5, Earned Income Credit Advance Payment Certificate
•
Schedule A (Form 940), Multi-State Employer and Credit
Reduction Information
•
Form 940, Employer’s Annual Federal Unemployment (FUTA)
Tax Return
•
Schedule B (Form 941), Report of Tax Liability for Semiweekly
Schedule Depositors
•
Form 941, Employer’s QUARTERLY Federal Tax Return
•
•
Form 941c, Supporting Statement to Correct Information
Schedule D (Form 941), Report of Discrepancies Caused by
Acquisitions, Statutory Mergers, or Consolidations
•
Form 943, Employer’s Annual Federal Tax Return for Agricultural
Employees
•
Schedule H (Form 1040), Household Employment Taxes
•
Form 944, Employer’s ANNUAL Federal Tax Return
-11-
Page 12 of 12
Instructions for Form 940
11:58 - 2-AUG-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
State Unemployment Tax Agencies
The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. For the most
up-to-date addresses and telephone numbers for these agencies, visit the U.S. Department of Labor’s website at www.dol.gov.
State
Alabama . . . . . . . .
Alaska . . . . . . . . . .
Arizona . . . . . . . . .
Arkansas . . . . . . . .
California . . . . . . . .
Colorado . . . . . . . .
Connecticut . . . . . .
Delaware . . . . . . . .
District of Columbia
Florida . . . . . . . . . .
Georgia . . . . . . . . .
Hawaii . . . . . . . . . .
Idaho . . . . . . . . . .
Illinois . . . . . . . . . .
Indiana . . . . . . . . .
Iowa . . . . . . . . . . .
Kansas . . . . . . . . .
Kentucky . . . . . . . .
Louisiana . . . . . . .
Maine . . . . . . . . . .
Maryland . . . . . . . .
Massachusetts . . . .
Michigan . . . . . . . .
Minnesota . . . . . . .
Mississippi . . . . . . .
Missouri . . . . . . . .
Montana . . . . . . . .
Nebraska . . . . . . . .
Nevada . . . . . . . . .
New Hampshire . . .
New Jersey . . . . . .
New Mexico . . . . . .
New York . . . . . . .
North Carolina . . . .
North Dakota . . . . .
Ohio . . . . . . . . . . .
Oklahoma . . . . . . .
Oregon . . . . . . . . .
Pennsylvania . . . . .
Puerto Rico . . . . . .
Rhode Island . . . . .
South Carolina . . . .
South Dakota . . . . .
Tennessee . . . . . .
Texas . . . . . . . . . .
Utah . . . . . . . . . . .
Vermont . . . . . . . .
Virginia . . . . . . . . .
Virgin Islands . . . . .
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Washington .
West Virginia
Wisconsin . .
Wyoming . . .
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Telephone
(334) 242-8467 . . . . . . . . . . . . . .
(800) 448-3527 . . . . . . . . . . . . . .
(602) 248-9396 . . . . . . . . . . . . . .
(501) 682-3253 . . . . . . . . . . . . . .
(888) 745-3886 . . . . . . . . . . . . . .
(800) 480-8299 . . . . . . . . . . . . . .
(860) 263-6550 . . . . . . . . . . . . . .
(302) 761-8484 . . . . . . . . . . . . . .
(202) 698-7550 . . . . . . . . . . . . . .
(800) 482-8293 . . . . . . . . . . . . . .
(404) 232-3301 . . . . . . . . . . . . . .
(808) 586-8913 . . . . . . . . . . . . . .
(208) 332-6318 or (800) 448-2977 .
(312) 793-1900 . . . . . . . . . . . . . .
(317) 232-7436 . . . . . . . . . . . . . .
(515) 281-5339 . . . . . . . . . . . . . .
(785) 296-5000 . . . . . . . . . . . . . .
(502) 564-6838 . . . . . . . . . . . . . .
(225) 342-2944 . . . . . . . . . . . . . .
(207) 287-3176 . . . . . . . . . . . . . .
(800) 492-5524 . . . . . . . . . . . . . .
(617) 626-5050 . . . . . . . . . . . . . .
(313) 456-2180 . . . . . . . . . . . . . .
(651) 296-6141 . . . . . . . . . . . . . .
(601) 961-7755 . . . . . . . . . . . . . .
(573) 751-3340 . . . . . . . . . . . . . .
(406) 444-3834 . . . . . . . . . . . . . .
(402) 471-9899 . . . . . . . . . . . . . .
(775) 687-4545 . . . . . . . . . . . . . .
(603) 228-4033 . . . . . . . . . . . . . .
(609) 633-6400 . . . . . . . . . . . . . .
(505) 841-8582 . . . . . . . . . . . . . .
(800) 225-5829 . . . . . . . . . . . . . .
(919) 733-7396 . . . . . . . . . . . . . .
(800) 472-2952 . . . . . . . . . . . . . .
(614) 466-2319 ext. 2000 . . . . . . .
(405) 557-7170 . . . . . . . . . . . . . .
(503) 947-1488, option 5 . . . . . . .
(717) 787-7679 . . . . . . . . . . . . . .
(787) 754-5262 or (787) 754-5263
(401) 222-3696 . . . . . . . . . . . . . .
(803) 737-3075 . . . . . . . . . . . . . .
(605) 626-2312 . . . . . . . . . . . . . .
(615) 741-2486 . . . . . . . . . . . . . .
(512) 463-2700 . . . . . . . . . . . . . .
(801) 526-9400 . . . . . . . . . . . . . .
(802) 828-4344 . . . . . . . . . . . . . .
(804) 786-1485 . . . . . . . . . . . . . .
(340) 776-3700 St. Thomas
(340) 773-1994 St. Croix . . . . . . .
(360) 902-9360 . . . . . . . . . . . . . .
(304) 558-2675 . . . . . . . . . . . . . .
(608) 261-6700 . . . . . . . . . . . . . .
(307) 235-3217 . . . . . . . . . . . . . .
-12-
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Web Address
www.dir.state.al.us
www.labor.state.ak.us
www.de.state.az.us
www.state.ar.us/esd
www.edd.cahwnet.gov
www.coworkforce.com
www.ctdol.state.ct.us
www.delawareworks.com
www.dcnetworks.org
www.floridajobs.org
www.dol.state.ga.us
www.hawaii.gov/labor
www.cl.idaho.gov
www.ides.state.il.us
www.in.gov
www.iowaworkforce.org/ui
www.dol.ks.gov
www.oet.ky.gov
www.ldol.state.la.us
www.state.me.us/labor
www.dllr.state.md.us
www.detma.org
www.michigan.gov/uia
www.uimn.org/ui
www.mesc.state.ms.us/tax
www.dolir.mo.gov
http://dli.state.mt.us
www.dol.state.ne.us
www.detr.state.nv.us
www.nhes.state.nh.us
www.state.nj.us
https://uiclaims.state.nm.us
www.labor.state.ny.us
www.ncesc.com
www.jobsnd.com
www.jfs.ohio.gov/ouc
www.oesc.state.ok.us
http://egov.oregon.gov/EMPLOY/UI
www.dli.state.pa.us
www.dlt.ri.gov/ui
www.sces.org/ui
www.state.sd.us
www.state.tn.us
www.twc.state.tx.us
www.jobs.utah.gov/ui
www.det.state.vt.us
www.vec.virginia.gov
www.vidol.gov
http://access.wa.gov
http://www.wvbep.org/bep/uc
www.dwd.state.wi.us
http://doe.state.wy.us
| File Type | application/pdf |
| File Modified | 2006-10-25 |
| File Created | 2006-08-02 |