Who must file Form 940?
763 views | Last modified 12/20/2021 6:18:16 AM EST | Added by 123PayStubs Team

Employers file Form 940 with the IRS to report the Employer’s Annual Federal Unemployment Tax (FUTA). Employers need to file Form 940 if they:

  1. Paid wages of at least $1,500 to an employee during the calendar year; or
  2. Have an employee working for the employer for 20 or more weeks in the calendar year.

If any of the conditions above met, you must file Form 940. With 123PayStubs, you can e-file Form 940 with the IRS easily and securely. 
 

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