Department of the Treasury 2005 Internal Revenue Service

Instructions for

Form 940-EZ

Employer’s Annual Federal Unemployment

(FUTA) Tax Return

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions What’s New

Credit reduction state. The U.S. Department of Labor

Who May Use Form 940-EZ announced that the State of New York is a “credit

reduction state” for 2005. Employers in a credit reduction

state may not file Form 940-EZ because they are liable

for additional FUTA tax reportable on Form 940. See the

Instructions for Form 940 for additional information.

Credit card payments. Effective January 2006, you

may pay your FUTA tax shown on line 8 using a major

credit card. For information on paying your taxes with a

credit card, visit the IRS website at www.irs.gov and type

“e-pay” in the search box.

Payment of state unemployment taxes. A state

agency’s waiver of “de minimis” balances due on your

state unemployment tax returns will not affect the amount

or timeliness of your state unemployment contributions

for FUTA purposes.

Alternative signature method. Effective with returns

filed after June 30, 2005, corporate officers or duly

authorized agents may sign Form 940-EZ by rubber

stamp, mechanical device, or computer software

program. For details and required documentation, see

Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39 on

page 82 of Internal Revenue Bulletin 2005-28 at

www.irs.gov/pub/irs-irbs/irb05-28.pdf.

Reminders

Additional employment tax information. Visit the IRS

website at www.irs.gov and type “Employment Tax” in the

search box for a list of employment tax topics. For

telephone help, call the IRS toll free at 1-800-829-4933.

FUTA rate. The (net) FUTA rate of .8% (FUTA tax rate



Did you pay unemployment

contributions to only one

state?*

No 

Did you pay all state

unemployment contributions

by January 31, 2006?**

No 

Were all wages that were

taxable for FUTA tax also

taxable for your state’s

unemployment tax?

No 



You may use

Form 940-EZ.

Yes



Yes



Yes

You must use

Form 940.

The following chart will lead you to the right form

to use—

of 6.2% less state credit of 5.4%) is shown as .008 on

*Do not file Form 940-EZ if — line 6 of Form 940-EZ. If you qualify to file Form 940-EZ,

you are entitled to the full 5.4% state credit regardless of • You owe FUTA tax only for household work in a private your actual experience rate. home. See Household employers on page 2.

• You are a successor employer claiming a credit for Mailing address change. You may need to mail the

state unemployment contributions paid by a prior return to a different address than in previous years

employer. File Form 940. because the IRS has changed the filing location for

several areas. If an envelope was received with the tax • You pay contributions to a credit reduction state. See package, please use it. Otherwise, see Where To File Credit reduction state on this page. on page 2. **If you deposited all FUTA tax when due, you may

answer “Yes” if you paid all state unemployment Signature on Form 940-EZ. Only an authorized

contributions by February 10, 2006. individual may sign Form 940-EZ. See Signature

on page 6.

You can get Form 940 and the Instructions for Form State unemployment information. You must contact

940 by calling the IRS at 1-800-TAX-FORM your state unemployment tax office to receive your state

(1-800-829-3676) or by visiting the IRS website at reporting number, state experience rate, and details

www.irs.gov. about your state unemployment tax obligations.

Cat. No. 25947I
Electronic filing and payment. Now, more than ever paid to your household employees only if you paid cash

before, businesses can enjoy the benefits of filing and wages of $1,000 or more in any calendar quarter in 2004

paying their federal taxes electronically. Whether you rely or 2005. A household employee performs household

on a tax professional or handle your own taxes, IRS work in a private home, local college club, or local

offers you convenient programs to make it easier. Spend chapter of a college fraternity or sorority.

less time and worry on taxes and more time running your Generally, employers of household employees should business. Use e-file and Electronic Federal Tax Payment

System (EFTPS) to your benefit. file Schedule H (Form 1040) instead of Form 940 or Form

940-EZ. However, if you have other employees in • For e-file, visit www.irs.gov for additional information. addition to household employees, you can choose to • For EFTPS, visit www.eftps.gov or call EFTPS include the FUTA taxes for your household employees on Customer Service at 1-800-555-4477. the Form 940 or Form 940-EZ instead of filing Schedule Use the electronic options available from IRS and H (Form 1040). If you choose to include household make filing and paying taxes easier. employees on your Form 940 or Form 940-EZ, you must

also report social security, Medicare, and withheld federal

Photographs of Missing Children income taxes for your household employees on your

Form 941, Employer’s Quarterly Federal Tax Return, or The Internal Revenue Service is a proud partner with the

National Center for Missing and Exploited Children. Form 943, Employer’s Annual Federal Tax Return for

Photographs of missing children selected by the Center Agricultural Employees.

may appear in instructions on pages that would otherwise See Pub. 926, Household Employer’s Tax Guide for be blank. You can help bring these children home by more information. looking at the photographs and calling 1-800-THE-LOST

(1-800-843-5678) if you recognize a child. Agricultural employers. File a FUTA tax return if either

1 or 2 below applies:

Purpose of Form 1. You paid cash wages of $20,000 or more to

Use Form 940-EZ to report your annual Federal farmworkers during any calendar quarter in 2004 or 2005

Unemployment Tax Act (FUTA) tax. FUTA tax, together or

with state unemployment systems, provides for payments 2. You employed 10 or more farmworkers during

some part of a day (whether or not at the same time) of unemployment compensation to workers who have lost during any 20 or more different weeks in 2004 or 20 or their jobs. Most employers pay both federal and state more different weeks in 2005. unemployment taxes. Only the employer pays FUTA

tax. Do not collect or deduct it from your employees’

wages. The tax applies to the first $7,000 you pay each Count wages paid to aliens admitted on a temporary

employee in a year after subtracting any exempt basis to the United States to perform farmwork, also

payments. The $7,000 amount is the federal wage base. known as “H-2(A)” visa workers, to determine if you meet

Your state wage base may be different. either 1 or 2 above. However, wages paid to “H-2(A)”

visa workers are not subject to FUTA tax.

When To File Indian tribal governments. Services rendered to a

File Form 940-EZ for 2005 by January 31, 2006. federally-recognized Indian tribal government (including

However, if you deposited all FUTA tax when due, you any subdivision, subsidiary, or wholly-owned business

may file on or before February 10, 2006. Your return will enterprise) after December 20, 2000, are exempt from

be considered timely filed if it is properly addressed and FUTA tax and no Form 940 or Form 940-EZ for 2005 is

mailed First Class or sent by an IRS-designated delivery required. However, the tribe must have participated in the

service by the due date. See Pub. 15 (Circular E), state unemployment system for the full year and be in

Employer’s Tax Guide, for a list of designated delivery compliance with applicable state unemployment law.

services. Also see Where To File below. Nonprofit organizations. Religious, educational,

Private delivery services cannot deliver items to charitable, etc., organizations described in section

P.O. boxes. 501(c)(3) and exempt from tax under section 501(a) are

CAUTION not subject to FUTA tax and are not required to file. !

State and local government employers. State or local

Who Must File government employers are not subject to FUTA tax and

are not required to file. Except as noted below, you must file Form 940-EZ if Test

1 or Test 2 below applies. Final return. If you will not have to file Form 940-EZ (or

 Test 1. You paid wages of $1,500 or more in any Form 940) in the future, check the box on the line below

line B(2) and complete and sign the return. If you start calendar quarter in 2004 or 2005. paying FUTA wages again, file Form 940-EZ (or Form Test 2. You had one or more employees for at least 940). some part of a day in any 20 or more different weeks in

2004 or 20 or more different weeks in 2005. Where To File

Count all regular, temporary, and part-time employees. In the list below, find the location where your legal A partnership should not count its partners. If a business residence, principal place of business, office, or agency changes hands during the year, each employer who is located. Send your return to the Internal Revenue meets Test 1 or 2 must file. For purposes of Test 1 or Service at the address listed for your location. No street Test 2 only, do not include wages paid by the prior (or address is needed. subsequent) employer.

Note. Where you file depends on whether or not you are Household employers. If you are a household including a payment. employer, you must pay FUTA tax on wages that you

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• Penalties, interest, or special administrative taxes not Exception for exempt organizations and government entities. If included in the contribution rate the state assigned to you are filing Form 940-EZ for an exempt organization or you; and government entity (federal, state, local, or Indian tribal), use the • Voluntary contributions you paid to get a lower following addresses, regardless of location: assigned rate.

Return without payment: Return with payment: Be sure to enter your state reporting number on P.O. Box 660351

Ogden, UT 84201-0047 Dallas, TX 75266-0351 line B(2) at the top of the form. The IRS needs CAUTION this to verify your state contributions.

!

Connecticut, Delaware, District of Columbia, Illinois, Indiana,

Kentucky, Maine, Maryland, Massachusetts, Michigan, New Depositing FUTA Tax

Hampshire, New Jersey, New York, North Carolina, Ohio, When to deposit. Although Form 940-EZ covers a Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,

West Virginia, Wisconsin calendar year, you may have to make deposits of the tax

before filing the return. Generally, deposit FUTA tax Return without payment: Return with payment: quarterly if your FUTA tax exceeds $500. Determine your P.O. Box 105659

Cincinnati, OH 45999-0047 Atlanta, GA 30348-5659 FUTA tax for each of the first three quarters by

multiplying by .008 that part of the first $7,000 of each

employee’s annual wages you paid during the quarter. Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,

Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, If your FUTA tax for any of the first three quarters of

Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, 2005 (plus any undeposited amount of $500 or less from

North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, any earlier quarter) is over $500, deposit it by the last day Utah, Washington, Wyoming of the first month after the end of the quarter. If it is $500

Return without payment: Return with payment: or less, carry it to the next quarter; a deposit is not

P.O. Box 660351 required. If your FUTA tax for the fourth quarter (plus any

Ogden, UT 84201-0047 Dallas, TX 75266-0351 undeposited amount from any earlier quarter) is over

$500, deposit the entire amount by January 31, 2006. If it Puerto Rico, U.S. Virgin Islands is $500 or less, you can either make a deposit or pay it

Return without payment: Return with payment: with your Form 940-EZ by January 31, 2006. (If you

P.O. Box 80105 deposit it by January 31, 2006, you may file Form 940-EZ Philadelphia, PA 19255-0047 Cincinnati, OH 45280-0005 by February 10, 2006.)

The deposit due dates are shown in the following If the location of your legal residence, principal place of business, chart.

office, or agency is not listed above—

All Returns: If undeposited FUTA tax is over $500 on— Deposit it

Philadelphia, PA 19255-0047 by—

March 31 .............................. April 30

June 30 ............................... July 31

Amended Returns September 30 ........................... October 31

December 31 ........................... January 31 Use a new Form 940-EZ to amend a previously filed

Form 940-EZ. Check the “Amended Return” box

above Part I. If any deposit due date falls on a Saturday, Enter all amounts that should have been

on the original return, and sign the form. Attach an Sunday, or legal holiday, you may deposit on the

explanation of the reasons for the amended return. File next business day.

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the amended return with the Internal Revenue Service How to deposit. If you choose not to enroll in EFTPS address where you would have filed the original return and are not required to use the Electronic Federal Tax without payment. Do not mail an amended Form 940-EZ Payment System (EFTPS) (see Electronic deposit (even if it includes a payment) to a P.O. box location. requirement below), you may use Form 8109, Federal

Tax Deposit Coupon, when you make each tax deposit. If you were required to file Form 940 but filed Form

940-EZ instead and you must correct an error, file the The IRS will pre-enroll you in EFTPS when you apply

amended return on Form 940. See the Instructions for for an employer identification number (EIN). Follow the

Form 940. instructions in your EIN Package to activate your

enrollment and begin making your tax deposits.

Credit for Contributions Paid For new employers, if you would like to receive a

Federal Tax Deposit (FTD) coupon booklet call to a State Fund 1-800-829-4933. (Allow 5 to 6 weeks for delivery.) You get a credit for amounts you pay to a state (including You must make your deposits with an authorized the District of Columbia, Puerto Rico, and the U.S. Virgin financial institution (for example, a commercial bank that Islands) unemployment fund by January 31, 2006 (or is qualified to accept federal tax deposits). To avoid a February 10, 2006, if that is your Form 940-EZ due date). possible penalty, do not mail deposits directly to the IRS. This credit is reflected in the FUTA tax rate of .008 shown Records of your deposits will be sent to the IRS for on line 6. See FUTA rate on page 1. crediting to your business accounts.

“Contributions” are payments that a state requires an Electronic deposit requirement. You must make

employer to make to its unemployment fund for the electronic deposits of all depository taxes (such as

payment of unemployment benefits. However, employment tax, excise tax, and corporate income tax)

contributions do not include: using EFTPS in 2006 if:

• Any payments deducted or deductible from your • Your total deposits of such taxes in 2004 were more

employees’ pay; than $200,000 or

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• You were required to use EFTPS in 2005. Part I. Taxable Wages If you are required to use EFTPS and use Form 8109

instead, you may be subject to a 10% penalty. If you are and FUTA Tax

not required to use EFTPS, you may participate Line 1 — Total payments. Enter the total payments voluntarily. To enroll in or get more information about (before any deductions) you made during the calendar EFTPS, call 1-800-555-4477; or to enroll online, visit the year for services of employees, even if the payments are EFTPS website at www.eftps.gov. not taxable for FUTA tax. Include salaries, wages,

For deposits made by EFTPS to be on time, you commissions, fees, bonuses, vacation allowances, and

must initiate the transaction at least one business amounts paid to temporary or part-time employees; the

CAUTION day before the date the deposit is due. value of goods, lodging, food, clothing, and noncash !

fringe benefits; employer contributions to a 401(k) plan,

payments to a Health Savings Account (HSA) or Archer Not Liable for FUTA Tax? MSA, payments under adoption assistance programs, If you receive Form 940-EZ and are not liable for FUTA and employer contributions to SIMPLE retirement tax for 2005, write “Not Liable” across the front of the accounts (including elective salary reduction form, sign the form, and return it to the IRS. If you will contributions); section 125 (cafeteria) plan benefits; and not have to file Form 940-EZ (or Form 940) in the future, sick pay (including third-party sick pay if liability is

see Final return on page 2. transferred to the employer).

Penalties and Interest For details on sick pay, see Pub. 15-A, Employer’s

Supplemental Tax Guide. Report amounts deferred Avoid penalties and interest by making tax deposits when under a nonqualified deferred compensation plan at the due, filing a correct return, and paying all taxes when later of (a) when services are performed or (b) when due. There are penalties for late deposits, insufficient there is no substantial risk of forfeiture of the rights to the deposits, failure to deposit using EFTPS (when required), deferred amount. For details, see Regulations section and late filing unless you can show reasonable cause. 31.3306(r)(2)-1. (Section 409A, added by the American There are also penalties for willful failure to pay tax, and Jobs Creation Act of 2004, provides new rules for for filing false or fraudulent returns. recognition of nonqualified deferred compensation for

taxable years beginning after December 31, 2004. See How To Get Forms and Publications section 5 of Pub. 15-A, Employer’s Supplemental Tax You can get most IRS forms and publications by Guide, for more information.) Also, include tips of $20 or accessing the IRS website at www.irs.gov or by calling more in a month reported to you by your employees. the IRS at 1-800-TAX-FORM (1-800-829-3676). Your method of payment does not determine whether

payments are wages. Thus, you may pay wages hourly,

daily, weekly, monthly, or yearly. You may pay wages for Specific Instructions piecework or as a percentage of profits. You may pay You must complete lines A and B and Part I. If your wages in cash or some other way, such as goods, FUTA tax (line 6) is over $500, you must also complete lodging, food, or clothing. For items other than cash, use Part II. Please remember to sign Form 940-EZ. their fair market value when paid.

Employer’s name, address, calendar year, and Line 2 — Exempt payments. The amounts reported on employer identification number (EIN). If you are not line 2 are exempt from FUTA tax. For FUTA tax using a preaddressed Form 940-EZ, type or print your purposes, “wages” and “employment” do not include name, trade name, address, calendar tax year, and EIN every payment and every kind of service an employee on the form. Enter your name, address, calendar tax may perform. In general, payments excluded from wages year, and EIN here, even if you must complete Form and payments for services excepted from employment 940-V(EZ), Payment Voucher. If you are using a are not subject to FUTA tax. Do not enter payments preaddressed Form 940-EZ and your address as shown over $7,000 for each employee that you enter on is incorrect, cross it out and make the necessary line 3. corrections.

Employer identification number (EIN). You may deduct exempt payments from total If you do not

have an EIN, you can apply for one on Form SS-4, payments only if you explain them on line 2. Amounts

Application for Employer Identification Number, or by that may be exempt from your state’s unemployment tax

visiting the IRS website at www.irs.gov/smallbiz. may not be exempt from FUTA tax. For example, If you do

not have an EIN by the time your return is due, write corporate officers’ wages are not exempt from FUTA

“Applied For” and the date you applied in the space tax even though your state may exempt those wages

shown for the number. from its unemployment tax.

Line A. Enter the amount of your state unemployment Enter payments such as the following on line 2. contributions for 2005 that you paid by January 31, 2006 These payments also must be entered on line 1. (or February 10, 2006, if that is your Form 940-EZ due 1. Agricultural labor if you did not meet either 1 or 2 date). If your state has given you a zero percent under Agricultural employers on page 2 and all payments experience rate so there are no required contributions, to “H-2(A)” visa workers. enter “0% Rate.” 2. Benefit payments for sickness or injury under a Line B(1). Enter the state where you paid state workers’ compensation law. unemployment contributions. If you paid to more than 3. Household service if you did not pay total cash one state, you must file Form 940. wages of $1,000 or more in any calendar quarter in 2004

Line B(2). Enter your state reporting number. If you do or 2005.

not know your state unemployment account number, 4. Certain family employment. (See section 3 in

contact your state unemployment tax office. Pub.15 (Circular E).)

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5. Certain fishing activities. (See Pub. 595, Tax You may pay the amount shown on line 8 using

Highlights for Commercial Fishermen.) EFTPS. You also have the option of paying the

6. Noncash payments for farmwork or household balance shown on line 8 with a major credit card.

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services in a private home. (Only cash wages paid to For more information on credit card payments, visit the

these workers are taxable.) IRS website at www.irs.gov and type “e-pay” in the

search box. 7. Value of certain meals and lodging. (See section 5

in Pub.15 (Circular E).) If you pay using EFTPS or a credit card, file your

8. Cost of group-term life insurance. return using the “Return without payment” address under

the Where To File chart on page 3. (Do not complete or 9. Payments attributable to the employee’s file Form 940-V(EZ), Payment Voucher.) contributions to a sick-pay plan.

10. Employer contributions to a SIMPLE retirement Line 9 — Overpayment. If the amount on line 9 is

account (other than elective salary reduction under $1, we will send a refund or apply it to your next

contributions) and employer contributions to a 401(k) return only on written request.

plan.

11. Employer payments to a Health Savings Account Part II. Record of Quarterly Federal

(HSA) or Archer MSA. Unemployment Tax Liability 12. Benefits excludable under a section 125 Complete this part only if your FUTA tax on line 6 is (cafeteria) plan. over $500. To figure your FUTA tax for each quarter, 13. Certain statutory employees. (See section 1 in multiply by .008 that part of the first $7,000 of each Pub. 15-A.) employee’s annual wages you paid during the quarter. 14. Services performed by an inmate of a penal Enter the result in the space for that quarter. Your “Total institution. for year” must equal your total FUTA tax shown on

15. Employer reimbursements (including payments to a line 6.

third party) for qualified moving expenses, to the extent Record your FUTA tax liability based on when you pay such expenses would otherwise be deductible by the wages, not when you make a tax deposit. For example, if employee. (See Pub. 521, Moving Expenses.) you pay wages on March 29, your FUTA tax on those 16. Any other exempt service or pay. wages is $700, and you deposit the $700 on April 30, you

would record that $700 in the first quarter, not in the

second. For more information, see section 15 in Pub.15

(Circular E) or section 15 in Pub. 51 (Circular A), Example. You had ten employees and paid each

Agricultural Employer’s Tax Guide. employee $4,000 in the first quarter, $5,000 in the

second quarter, $5,000 in the third quarter, and $5,000 in

Line 3 — Payments of more than $7,000 for services. the fourth quarter. (None of the payments were exempt

Enter the total of amounts over $7,000 you paid to each from FUTA tax.) For the first quarter, multiply .008 x

$40,000 (the amount paid to the employees), and enter employee during 2005 after subtracting any exempt

payments shown on line 2 $320 in the space for the first quarter. For the second . For example, you had 10 quarter, multiply .008 only by $30,000 ($3,000 for each employees and paid each $9,000 during the year, employee — the amount remaining to reach the $7,000 including $500 of exempt payments per employee. Enter maximum amount subject to FUTA tax for each $15,000 on line 3, computed as follows: employee), and enter $240 in the space for the second

quarter. Because you paid each employee more than Total payments (10 x $9,000) ............ $90,000 $7,000 by the end of the second quarter, enter zero in

Less: Exempt payments (10 x $500) ....... ($5,000) the space for the third and fourth quarters. Enter $560 in

the “Total for year” space. Less: Total wage base amount (10 x $7,000) ($70,000) Third-Party Designee. If you want to allow any Amount reported on line 3 ............. $15,000 individual, corporation, firm, organization, or partnership

to discuss your 2005 Form 940-EZ with the IRS, check

the “Yes” box in the “Third-Party Designee” section of

Only the first $7,000 paid to each employee is subject the return. Also, enter the name, phone number, and any

to FUTA tax. Do not use the state wage base for this five numbers the designee chooses as his or her

entry. The state wage base may be different from the personal identification number (PIN). The authorization

federal wage base of $7,000. Do not include any exempt applies only to the tax form upon which it appears.

payments from line 2 in figuring the $7,000. By checking the “Yes” box, you are authorizing the

IRS to call the designee to answer any questions relating

Line 8 — Balance due. Make your check or money to the information reported on your tax return. You are

order payable to the “United States Treasury.” Write your also authorizing the designee to:

EIN, “Form 940-EZ,” and “2005” on your check or money • Exchange information concerning your tax return with

order. Enter the amount of the payment on Form the IRS, and

940-V(EZ) at the bottom of Form 940-EZ. If the employer • Request and receive written tax return information

information is not preprinted on the payment voucher, relating to your tax return including copies of specific

enter the requested information. (Make certain that the notices, correspondence, and account transcripts.

entity information above line A is also properly You are not authorizing the designee to receive any completed.) refund check, bind you to anything (including additional

tax liability), or otherwise represent you before the IRS. If

If the amount on line 8 is under $1, you do not have to you want to expand the designee’s authorization or

pay it. For payments over $500, see Depositing FUTA desire automatic issuance of copies of notices, see Pub.

Tax on page 3. 947, Practice Before the IRS and Power of Attorney.

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The Third-Party Designee authorization is employer identification number (EIN). If you fail to provide

substantially equivalent to Form 8821, Tax Information this information in a timely manner, you may be subject

Authorization, but automatically expires one year from to penalties and interest.

the due date (without regard to extensions) for filing your You are not required to provide the information 2005 Form 940-EZ. If you or your designee desire to requested on a form that is subject to the Paperwork terminate the authorization prior to the end of the one Reduction Act unless the form displays a valid OMB year period, a written statement conveying your wish to control number. Books or records relating to a form or its revoke the authorization should be submitted to the IRS instructions must be retained as long as their contents Service address where the return was filed or would have may become material in the administration of any Internal been filed without payment. Revenue law.

Signature. Form 940-EZ must be signed as follows: Generally, tax returns and return information are • Sole proprietorship – The individual owning the confidential, as required by section 6103. However,

business. section 6103 allows or requires the IRS to disclose or • Corporation (including a limited liability company give the information shown on your tax return to others

(LLC) treated as a corporation) –The president, vice as described in the Code. For example, we may disclose

president, or other principal officer. your tax information to the Department of Justice for civil • Partnership (including an LLC treated as a and criminal litigation, and to cities, states, and the

partnership) or unincorporated organization – A District of Columbia for use in administering their tax

responsible and duly authorized member or officer having laws. We may also disclose this information to other

knowledge of its affairs. countries under a tax treaty, to federal and state • Single member limited liability company (LLC) agencies to enforce federal nontax criminal laws, or to

treated as a disregarded entity – The owner of the federal law enforcement and intelligence agencies to

limited liability company (LLC). combat terrorism. • Trust or estate – The fiduciary. The time needed to complete and file this form will

The return may also be signed by a duly authorized vary depending on individual circumstances. The

agent of the taxpayer if a valid power of attorney has estimated average time is: Recordkeeping, 7 hr., 8 min.;

been filed. Learning about the law or form, 1 hr., 5 min.;

Preparing and sending the form to the IRS, 1hr., 5

min. Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the If you have comments concerning the accuracy of

Internal Revenue laws of the United States. We need it to these time estimates or suggestions for making this form

figure and collect the right amount of tax. Chapter 23, simpler, we would be happy to hear from you. You can

Federal Unemployment Tax Act, of Subtitle C, write to: Internal Revenue Service, Tax Products

Employment Taxes, of the Internal Revenue Code Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111

Constitution Ave., NW, IR-6406, Washington, DC, 20224. imposes a tax on employers with respect to employees.

This form is used to determine the amount of the tax that Do not send Form 940-EZ to this office. Instead, see

you owe. Section 6011 requires you to provide the Where To File on page 2.

requested information if you are liable for FUTA tax under

section 3301. Section 6109 requires you to provide your

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