Form 940 OTC payment voucher

Form 940-V,
Payment Voucher
Purpose of Form

Specific Instructions

Complete Form 940-V, Payment Voucher, if you are
making a payment with Form 940, Employer's Annual
Federal Unemployment (FUTA) Tax Return. We will use
the completed voucher to credit your payment more
promptly and accurately, and to improve our service to
you.

Box 1—Employer Identification Number (EIN). If you do
not have an EIN, you may apply for one online. Go to
IRS.gov and click on the Apply for an EIN Online link
under Tools. You may also apply for an EIN by calling
1-800-829-4933, or you can fax or mail Form SS-4,
Application for Employer Identification Number. If you
have not received your EIN by the due date of Form 940,
write "Applied For" and the date you applied in this entry
space.
Box 2—Amount paid. Enter the amount paid with
Form 940.
Box 3—Name and address. Enter your name and
address as shown on Form 940.

To avoid a penalty, make your payment with your 2012
Form 940 only if your FUTA tax for the fourth quarter
(plus any undeposited amounts from earlier quarters) is
$500 or less. If your total FUTA tax after adjustments
(Form 940, line 12) is more than $500, you must make
deposits by electronic funds transfer. See When Must
You Deposit Your FUTA Tax? in the Instructions for Form
940. Also see sections 11 and 14 of Pub. 15 (Circular E),
Employer's Tax Guide, for more information about
deposits.
Caution. Use Form 940-V when making any payment with
Form 940. However, if you pay an amount with Form 940
that should have been deposited, you may be subject to a
penalty. See Deposit Penalties in section 11 of
Pub. 15 (Circular E).

Form



d

• Enclose your check or money order made payable to
the "United States Treasury." Be sure to enter your EIN,
"Form 940," and "2012" on your check or money order.
Do not send cash. Do not staple Form 940-V or your
payment to Form 940 (or to each other).
• Detach Form 940-V and send it with your payment and
Form 940 to the address provided in the Instructions for
Form 940.
Note. You must also complete the entity information
above Part 1 on Form 940.

Detach Here and Mail With Your Payment and Form 940.

940-V

Department of the Treasury
Internal Revenue Service

1 Enter your employer identification number (EIN).

d

Payment Voucher
a Do

2

2012
Dollars

Make your check or money order payable to “United States Treasury”

3

OMB No. 1545-0028

not staple or attach this voucher to your payment.

Enter the amount of your payment. a
Enter your business name (individual name if sole proprietor).
Enter your address.

Enter your city, state, and ZIP code.



Making Payments With Form 940

Cents