What is Form 940?
The annual federal unemployment (FUTA) tax return for 2025. Employers report total payments to employees, work out the tax on the first $7,000 of each employee's wages, adjust for state unemployment tax, and show the balance due or overpayment, with the liability by quarter when it's over $500. Includes the Form 940-V payment voucher.
What’s on Form 940
The 2025 edition has 3 pages. FileIt asks for it in 8 parts, and it is signed by Employer:
- Employer and type of returnEmployer
- Aggregate return filers onlyEmployer
- Parts 1 to 4: FUTA tax for 2025Employer
- Part 5: FUTA tax liability by quarter (only if line 12 is more than $500)Employer
- Part 6: Third-party designeeEmployer
- Part 7: Sign hereEmployer
- Paid preparer use onlyPaid preparer
- Form 940-V payment voucherEmployer
Fill out Form 940 online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 69 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form 940 now — it’s freeOfficial sources
- Blank form (PDF), published by Internal Revenue Service (IRS): https://www.irs.gov/pub/irs-pdf/f940.pdf
- Official instructions and guidance: https://www.irs.gov/forms-pubs/about-form-940
- Edition shown on this page: 940 for 2025 (created 6/2/25) (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts.