Form 940 (1983)

Page 4

PART V.—Computation of Tentative Credit (Complete if You Checked the “No” Box in Either Question A or B on Page 1—See Instructions)

Name ] State reporting number(s) (State ex-| Contributionsif Contributions ‘Additional credit | Contributions
Of | asshownonemployer's | cag gan@ble Payal 4 | State expenence rate period [perience |ratenadbeen 27%| payableatexpenence | (col. minus cl.7)| actually paid to
State | State contribution returns 4 rate (col. 3x2.7%) rate (col. 3x col. 5) | IfOorless, enter 0. State
1 2 3 From— To— 5 6 7 8 9
10 Totals... >

11 Total tentative credit (add line 10, columns 8 and 9—see instructions for limitations) .

> I

to temporary or part-time employees, and the
value of goods, lodging, food, and clothing. Enter
the amount before any deductions.

How the payments are made is not important
in determining if they are wages. Thus, you may
pay wages for piecework or as a percentage of
profits, and you may pay wages hourly, daily,
weekly, monthly, or yearly. You may pay wages in
cash or some other way, such as goods, lodging,
food, or clothing. For items other than cash, use
the fair market value at the time of payment.

Line 2—Exempt payments.—""Wages" and
“employment” as defined for FUTA purposes do
not include every payment and every kind of
service an employee may perform. In general,
payments excluded from wages and payments for
services excepted from employment are not
subject to tax. You may deduct these payments
from total payments only if you explain them on
line 2.

Enter such items as the following:

(1) Agricultural labor if you (a) did not pay
cash wages of $20,000 or more for such labor for
any calendar quarter in 1982 and 1983 AND did
not employ 10 or more farmworkers during any
part of a day during any 20 different weeks in
1982 or 1983, (b) paid wages to aliens admitted
to the United States on a temporary basis to
perform farmwork before 1986.

(2) Benefit payments for sickness or injury
under a worker's compensation law, insurance
plan, and certain employer plans.

(3) Household service if you did not pay
cash,wages of $1,000 or more in any calendar
quarter in 1982 and 1983.

(4) Certain family employment.

(5) Certain fishing activities.

(6) Noncash payments for farmwork or
household services in a private home that are

included on line 1. Only cash wages to these
workers are taxable.

(7) Value of certain meals and lodging.
(8) Any other exempt service or pay.

For more detailed information, see Circular E,
Employer's Tax Guide

Line 3.—Enter the total of the amounts you
paid each employee in excess of $7,000. For
example, if you have 10 employees whom you.
paid $8,000 each during the year, enter $80,000
on line 1 and $10,000 on line 3. The $7,000
wage limitation is for FUTA purposes only. Do not
use the State wage limitation for this entry.

Line 5—Total taxable wages.—If any part of
these wages is exempt from State unemployment
taxes, you must fill out Parts Ill and V, even if you
checked questions A and B “Yes.”

Line 6.—Enter any wages included on line 5
subject to the unemployment compensation laws
of the states listed. (If in doubt, ask your local IRS
office.) Multiply the wages by the appropriate

rate. This adjustment is required by Internal
Revenue Code section 3302(c)(2). If no wages
are subject, enter “none” on line 7.

Part Il.—Tax Due or Refund

Use this part if you made payments to only one State by
the due date of Form 940, and all your wages shown on line 5
of Part | are subject to the State’s unemployment fund taxes,
The tax rate of 008 gives you credit for your payments to
your State’s unemployment fund.

Part IIl.—Tax Due or Refund
Use this part if you do not qualify for Part I

Line 3.—Enter the smaller of (1) line 11, Part
V—Total tentative credit, or (2) line 2, Part
II—2.7% of taxable FUTA wages. This is the
maximum credit allowable for your payments to
the State unemployment fund.

Line 4.—Enter the amount from line 7, Part l.
Subtract this amount from line 3, Part Ill. The
result on line 5 is your allowable credit for
payments to the State.

Part IV.—Record of Federal Tax Liability

Complete this part if your total tax (line 3, Part
Nor line 6, Part Ill) is over $100. To figure your
FUTA tax liability for each of the first 3 quarters
of 1983, multiply by .008 that part of the first
$7,000 of each employee's annual wages you
paid during the quarter. Enter this amount under
that quarter.

Your liability for the 4th quarter is the total
tax (line 3, Part il or line 6, Part Ill) minus your
liability for the first 3 quarters of the year. If
this plus any undeposited amount from earlier
quarters is over $100, deposit the entire amount
by January 31 ina qualified depositary. If it is
$100 or less, you can either make a deposit or
pay it with your Form 940 by January 31.

The total liability must equal your total tax.
Otherwise, you may be assessed a failure to
deposit penalty computed on your average
liability.

If the amount subject to deposit (plus any
undeposited amount of $100 or less for any
earlier quarter) is more than $100, deposit it by
the last day of the first month following the close
of the quarter.

If you deposited the proper amounts, following
these rules, the balance due with Form 940 will
never be more than $100.

Deposit Federal unemployment tax in an
authorized financial institution or the Federal
Reserve bank for your area. To avoid a possible
penalty, do not mail deposits directly to IRS.
Records of your deposits will be sent to IRS for
crediting to your business accounts.

Beginning January 1, 1984, new coupon
forms will be used for depositing taxes. In
December 1983, IRS will send you a Federal
Tax Deposit Coupon Book (Form 8109) con-
taining 15 coupons for depositing all types of

U.S. GOVERNMENT PRINTING OFFICE :

taxes. Indicate the type of tax on the coupon
(940 in this case) and include a coupon with
each deposit you make.

Taxpayers who willfully claim credit for
deposits not made are subject to fines and other
criminal penalties.

Part V.—Computation of Tentative
Credit

Complete this schedule if: (1) You made payments to the
unemployment fund of more than one State; (2) You did not
make your State payments by the due date of Form 940; or
(3) Any wages subject to Federal unemployment tax were
exempted from State unemployment taxes. If you have a
State experience rate lower than 2.7% for all or part of the
year, use columns 1 through 9. If you have no experience
rate, use columns 1, 2, 3, and 9 only. If you have a rate of
2.7% or higher, use columns 1, 2, 3, 4, 5, and 9 only. If you
were granted an experience rate for only part of the year or
the rate was changed during the year, enter in the
appropriate columns the period each separate rate applied to,
your payroll rate, and required contributions for each period.

Column 1.—Enter the name of the State or
States (including Puerto Rico and the U.S. Virgin
islands) that you were required to pay
contributions to.

Column 2.—Enter the State reporting
number that was assigned to you when you
registered as an employer with each State.

Column 3.—Enter the taxable payroll on
which you must pay taxes to the unemployment
fund of each State in column 1. If your experience
rate is zero, enter the amount of wages that you
would have had to pay on if the rate had not been
granted,

Columns 4 and 5.—Your State experience
rate is the rate at which the State taxes your
payroll for State unemployment purposes. This
rate may be adjusted from time to time based on
your “experience” with the State fund, that is,
unemployment compensation paid to your former
employees and other factors. If you do not know
your rate, contact your State unemployment
security agency.

Column 8.—Subtract the amount in column 7
from column 6. If zero or less, enter ‘‘0."’

Column 9.—Enter the amount of
contributions actually paid into the State fund. Do
not include any special assessments, surtaxes,
surcharges, etc., used by the State to pay interest
on unrepaid advances from the Federal
government.

Line 11.—Add the total of line 10, columns 8
and 9. The allowable credit for State contributions
you make after the due date (or extended due
date) for filing Form 940 may not be more than
90% of the credit that would have been allowed if
you had paid the State contributions by the due
date.

1983 0 ~ 420-493 (151)


940 Employer’s Annual Federal OMB No. 1545-0028
Form
enactment of the Treasu Unemployment (FUTA) Tax Return 1 9 8 3
mer
internal Revenue Service > For Paperwork Reduction Act Notice, see page 2.
IName (as distinguished from trade name) Calendar Year 7 FF
1983 D
tflngorrect. » Trade name, if any Employer identification number FP
necessary i}
change. ‘Address and ZIP code T
L a]

A Did you pay all required contributions to your State unemployment fund by the due date of Form 940? .
Ifyou check the ‘‘Yes"” box, enter amount of contributions paid to your State unemployment fund. .
B_ Are you required to pay contributions to only one State?

If you checked the “Yes” box, (1) Enter the name of the State where you are required to pay contributions
(2) Enter your State reporting number(s) as shown on State unemployment tax return .

PART !.—Computation of Taxable Wages and Credit Reduction (To Be Completed by All Taxpayers)

1 Total payments (including exempt payments) during the calendar year for services of employees». 1
‘Amount paid

2 Exempt payments. (Explain each exemption shown, attaching additional sheets if

necessary) > .
2
3 Payments for services in excess of $7,000. Enter oniy the excess over the first $7,000
gas fo Incvidual employees exclusive of exempt amounts entered on tine 2, Do not use _—_—_———————
tate wage limitation. : Ce ee ee LS

4° Total exempt payments (add lines 2 and 3 fone : .
5 Total taxable wages (subtract line 4 from line 1). (Ifany portion is is exempt from State contributions, see e instructions)» L_5
6 Credit reduction for unrepaid advances to the States listed. Enter the wages included on line 5 above for each State and multiply by the rate shown.

@ ®) Mi 222222 2--- X.006 -22 2222-22. (m) VT Leelee eee X,006 oe.
(b) (h)
© 0)
@ oO
10} (WPA oie 2 - X007 ----- eee O00
0) 0)

7__ Total credit reduction (add lines 6(a) through 6(p) and enter on line ee PLT
PART II.—Tax Due or Refund (Complete if You Checked the “Yes” Boxes in Both Items A and B Above)
1 FUTA tax. Multiply the wages on line 5, Part I, by .008 and enter here

2 Enteramountfromline7,Partl 6
3 TotalFUTAtax(addiinesland2) . . . . . Lo
4 Less: Total FUTA tax deposited for the year from your records So
5 Balance due (subtract line 4 from line 3—if over $100, see Part IV instructions) PaytoIRS. . 2 1. °
6

P

ajar} altar fe

Overpayment (subtract line 3 from line 4). Check if to be:L_] Applied to next return, orl_| Refunded...
ART Il!.—Tax Due or Refund (Complete if You Checked the “No” Box in Either Item A or "item B Above. Also complete Part V)

Gross FUTA tax. Multiply the wages on line 5, Part I, by .035 ee wee ee 1
Maximum credit. Multiply the wages on line 5, Part |, by .027. 2
Enter the smalier of the amount on line 11, Part V, or line 2, Part Ill . 3

1
2
3
4 Enter amount from line 7, Part!

5 Credit allowable (subtract line 4 from line 3)
6 Total FUTA tax (subtract line 5 from line 1) .
7
8
Q
P

Less: Total FUTA tax deposited for the year from your records... ra
Balance due (subtract line 7 from line 6—if over $100, see Part IV instructions). Pay: toIRS . . rd
Overpayment (subtract line 6 from line 7).Check if to be: |_| Applied to next return, or|_] Refunded. >
ART IV.—Record of Quarterly Federal Tax Liability for Unemployment Tax (Do not include ‘State liabi
Quarter First Second Third Fourth Total for Year
Liability for quarter,

If you will not have to file returns in the future, write “Final” here (see general instruction "Who MustFile”) , . . .

Under penalties of perjury, I declare that | have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, tis true, correct, and
complete, and that no part of any payment made to a State unemployment fund claimed as a credit was or is to be deducted from the payments to employees.

{wlolutalals

Date > Signature Title (Owner, etc.)

Form 940 (1983)


Form 940 (1983) Page 2
PART V.—Computation of Tentative Credit (Complete if You Checked the “No” Box in Either Question A or B on Page 1—See Instructions)
Name | State reporting number(s)| State ex-| Contributions if Contributions Additional credit Contributions
af | se shown on employers (es qpable payroll act) State experience rate period —_| perience | rate had been 27% | payable at experience | (col, 6minuscol.7)| actually paid to
State | State contribution returns 4 rate (col.3x2.7%) | rate (col. 3x col. 5) | IfOorless, enter 0. State
1 2 3 From— To— 5 6 7 8 9
10 Totals id
11 Total tentative credit (add line 10, columns 8 and 9—see instructions for limitations) > I

Highlights

Changes for 1983.—Public Law 97-248
increased the wage base to $7,000 and increased
the tax rate to 3.5% for 1983 and 1984.

For deposit purposes, multiply by .008 that
part of the first $7,000 of each employee's
annual wages that you paid during the quarter.
Follow the deposit rules in Part IV on page 4.

Special assessments (surcharges, surtax-
es,etc.) by a State to pay the interest on Title
XII loans to a State from the Federal govern-
ment are not includible as “contributions.”
Contact your State unemployment agency if
you are not sure whether your payments to the
fund include these charges.
TS

1, Household Employers: You do not have to
file this form unless you paid cash wages of
$1,000 or more for household work in any
calendar quarter in 1982 or 1983.

2. Household and Other Employers Who File
Form 940: If your total Federal unemployment
(FUTA) tax for 1983 is not more than $100, you
do not have to deposit the tax. If you do not have

to deposit FUTA tax and you:
(a) made all required payments to your State
unemployment fund,
() are required to make payments to the
unemployment fund of only one State, and
(©) paid wages subject to Federal
unemployment tax that are also subject to
State unemployment tax,
complete Parts | and Il. Otherwise, complete
Parts |, Ill, and V.

3. Employers Who Are Required to Deposit
FUTA Tax: If you meet tests (a), (b), and (c)
above, complete Parts |, {!, and IV. Otherwise,
complete Parts |, Ill, IV, and V.

General Instructions

Paperwork Reduction Act Notice.—We ask
for this information to carry out the Internal
Revenue laws of the United States. We need it to
ensure that taxpayers are complying with these
laws and to allow us to figure and collect the right
amount of tax. You are required to give us this
information.

Purpose of Form.—Use it for the annual
reporting of tax under FUTA. This tax is paid only
by the employer. The gross tax rate is 3.5%
(.035) on the first $7,000 of wages paid to each
employee during 1983.

Who Must File.—in general, every employer
who during 1982 or 1983 (a) paid wages of
$1,500 or more in any calendar quarter or (b) had
one or more employees for some part of a day in
any 20 different weeks must file. Count all
regular, temporary, and part-time employees. A
partnership should not count its partners. If there
is a change in ownership or other transfer of
business during the year, each employer who
meets tests (a) or (b) above must file. Neither
should report wages paid by the other.
Organizations described in Code section
501(c)(3) do not have to file.

As an agricultural or household employer, you
must file Form 940 if any of the following apply to
you:

(1) You paid cash wages of $20,000 or more
to farmworkers during any calendar quarter in
1982 or 1983.

(2) You employed 10 or more farmworkers
during some part of a day (whether or not at the
same time) for at least one day during any 20
different weeks in 1982 or 1983. Count aliens
admitted to the U.S. on a temporary basis to
perform farmwork to determine if you meet either
of the above tests. However, wages paid to these
aliens are not subject to FUTA tax prior to 1986.

(3) You paid cash wages of $1,000 or more in
any calendar quarter in 1982 or 1983 for
household work ina private home, local college
club, ora local chapter of a college fraternity or
sorority. Note: See Form 942 for a definition of
household work in a private home.

If you receive Form 940 and are not liable for
Federal unemployment tax for 1983, write ‘Not
Liable” across the front and return it to IRS. If you
will not have to file returns after this, write
“Final” on the line above the signature line.

Due Date.—Form 940 for 1983 is due by
January 31, 1984. However, if you made timely
deposits in full payment of the tax due, your due
date is February 10, 1984.

Where to File. —
Ityour principal File with the Internal
business, office, or Revenue Service
agency is located in Center at

iNew Jersey, New York Gity and
‘counties of Nassau, Rockland,
Suffolk and Westchester

New York (all other counties),
Connecticut, Maine,
Massachusetts, New Hampshire,
Rhode Island, Vermont

Delaware, District of Columbia,
Maryland, Pennsylvania

‘Alabama, Florida, Georgia,
Mississippi, South Carolina

Michigan, Ohvo

‘Arkansas, Kansas, Louisiana,
New Mexico, Oklahoma, Texas

‘Alaska, Arizona, Colorado,
Idaho, Minnesota, Montana,
Nebraska, Nevada, North Dakota,
Oregon, South Dakota, Utah,
Washington, Wyoming.

Miinois, lowa,

Missouri, Wisconsin
California, Hawaii
Kentucky, North
, Tennessee,
Virgina, West Virginia

Holtsville, NY 00501

‘Andover, MA 05501

Philadelphia, PA 19255,

Atlanta, GA 31101

Cincinnati, OH 45999

Austin, TX 73301

Ogden, UT 84201

Kansas City, MO 64999
Fresno, CA 93888

‘Memphis, TN 37501

If you have no legal residence or principal place of
business in any IRS district, or if your principal place of
business is in Puerto Rico or the U.S. Virgin Islands, file
Form 940 with the Internal Revenue Service Center,
Philadelphia, PA 19255.

Employer's Name, Address, and
Identification Number.—Use the preaddressed
Form 940 mailed to you. If you must use a
nonaddressed form, type or print your name,
trade name, address, and employer identification
number on it.

See Publication 583, Information for Business
Taxpayers, for details on how to make tax
deposits, file a return, etc., if these are due before
you receive your number.

Penalties and Interest.—Avoid penalties and
interest by making tax deposits when due and
filing a correct return and paying the proper
amount of tax when due. The law provides
penalties for late deposits and late filing unless
you show reasonable cause for the delay. If you
are late, attach an explanation to the return. The
law also provides a penalty of 25% of the
overstatement if, without reasonable cause, you
overstate the amount you deposited.

There are also penalties for willful failure to
pay tax, keep records, make returns, and for filing
false or fraudulent returns,

Credit for Contributions Paid into State
Funds.—You can claim credit for amounts you
pay into a certified State (including Puerto Rico
and the U.S. Virgin Islands) unemployment fund
by the due date of Form 940,

“Contributions” are payments that State law
requires you to make to an unemployment fund
because you are an employer. These payments
are ‘‘contributions”’ only to the extent that they
are not deducted or deductible from the
employees’ pay.

You may not take credit for voluntary
payments or for penalties or interest payments to
a State. Nor may you take credit for any special
assessment, surtax, surcharge, etc. by the State
for paying interest on unrepaid Title XII loans from
the Federal government.

If you have been granted an experience rate
lower than 2.7% (.027) by a State for the whole or
part of the year, you are entitled to an additional
credit. This credit is equal to the difference
between actual payments and the amount you
would have been required to pay at 2.7%.

The total credit allowable may not be more
than 2.7% of taxable FUTA wages.

Special Credit for Successor Employers.—If
you are claiming special credit as a successor
employer, see Code section 3302(e) or Circular E
for the conditions that you must meet.

Specific Instructions

All filers must complete Questions A, B, and Part | and
‘must sign the return.

Use Part II if you pay contributions to only one State
unemployment fund, you made all State payments by the due
date of Form 940, and all of the FUTA wages are subject to
the State's unemployment fund taxes. Otherwise, skip Part II
and complete Parts Ill and V.

Complete Part IV if your total tax for the year is more
than $100.

Part l.—Computation of Taxable Wages
and Credit Reduction

Line 1—Total payments.—Enter the total
payments you made to employees during the
calendar year, even if they are not taxable.
Include salaries, wages, commissions, fees,
bonuses, vacation allowances, amounts paid

(instructions continued on page 4.)


940 Employer’s Annual Federal
Form Unemployment (FUTA) Tax Return

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0028

1983

Calendar Year

1983
Employer identification number

YOUR
COPY

A Did you pay all required contributions to your State unemployment fund by the due date of Form 940? .
If you check the “Yes” box, enter amount of contributions paid to your State unemployment fund . 2...
B Are you required to pay contributions to only one State?

Ifyou checked the “Yes” box, (1) Ente the name of the State where you are required to pay contributions
(2) Enter your State reporting number(s) as shown on State unemployment tax return ,

PART |.—Computation of Taxable Wages and Credit Reduction (To Be Completed! by All Tamayo)

1 Total payments (including exempt payments) during the calendar year for services of employees

1

Amount paid

2 Exempt payments. (Explain each exemption shown, attaching additional sheets if

3 Payments for services in excess of $7,000. Enter only the excess over the first $7,000
Bald to dividual employees exclusive ‘of exempt amounts entered on line 2. Do not use
tate wage limitation re nenrnnn rrr

4 Total exempt payments (add lines 2 and 3)
5 Total taxable wages (subtract line 4 from line 1). (If any portion is exempt from State contributions, see instructions)

5

6 Credit reduction for unrepaid advances to the States listed. Enter the wages included on line 5 above for each State and multiply by the rate shown.

(a) () MI x.006
(b) (nh) MN x.006
(©) @) N x .006
@ @ OH x.006
(0) (kK) PA x.007
() WR

Total credit reduction (add lines 6(a) through 6(p) and enter on line 2, Part

>| 7

|

fant \.—Tax Due or Refund (Complete if You Checked the “Yes” Boxes in Both Items A and B Above)

FUTA tax. Multiply the wages on line 5, Part |, by .008 and enter here
Enter amount from line 7, Part |

Total FUTA tax (add lines 1 and 2) .

Less: Total FUTA tax deposited for the year from your records

Balance due (subtract line 4 from line 3—if over $100, see Part IV instructions). Pa to IRS.

>
Overpayment (subtract line 3 from line 4). Check if to be:|_] Applied to next return, orl_! Refunded...» >

Anhwne

ala] plwlr |e

PART IIl.—Tax Due or Refund (Complete if You Checked the “No” Box in Either Item A or item B Above. Also complete Part V)

Gross FUTA tax. Multiply the wages on line 5, Part I, by .035.

1

Maximum credit. Multiply the wages on line 5,Partl,by.027.. . . . . . . . [2
Enter the smaller of the amount on line 11, Part V, or line 2, Part Ill .

Enter amount from line 7, Part |
Credit allowable (subtract line 4 from line 3)

Less: Total FUTA tax deposited for the year fromyourrecords . . . soe ee ee

Balance due (subtract line 7 from line 6 —if over $100, see Part IV instructions). PaytolRS. . . . 2...
Overpayment (subtract line 6 from line 7).Check if to be: L_] Applied to next return, or _| Refunded. . | >

CNIS

9

1
2
3
4
5
6 Total FUTA tax (subtract line 5 from line 1) .
7
8
9
P,

‘ART IV.—Record of Quarterly Federal Tax Liability for Unemployment Tax (Do not include State liabilit

Quarter First Second Third Fourth

Total for Year

Liability for quarter |

If you will not have to file returns in the future, write “Final” here (see general instruction “Who Must File”) .

>

Keep This Copy for Your Records—You must keep this copy and a copy of each For More Information—See Publication 15, Circular E, Employer's Tax Guide,
related schedule or statement for a period of 4 years after the date the tax is due and Publication 539, Employment Taxes, for more detailed information.
or paid, whichever is later. These copies must be available for inspection by the Household employers should see Publication 503, Child and Disabled

Internal Revenue Service. Dependent Care.