Employer's Annual Federal Unemployment (FUTA) / Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo

IRC section 3301 imposes a tax on employers based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax.

The latest form for Employer's Annual Federal Unemployment (FUTA) / Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo expires 2024-01-31 and can be found here.

Employer's Annual Federal Unemployment (FUTA) Tax Return

Federal Enterprise Architecture: General Government - Taxation Management

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