Employers will be able to get their IRS filing status instantly, and the total filing process will take less than 5 minutes. High-volume e-filing to meet the needs of CPEOs, PEOs, and Section 3504 Agents. For more information about a CPEO's requirement to file electronically, see, Write to the IRS office where you file your returns (using the, For more information on making federal tax deposits, see section 11 of Pub. However, TaxBandits strongly advises you to e-file Form 941 for faster processing and IRS approval. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one of the numbers provided under Federal tax deposits must be made by electronic funds transfer (EFT) , earlier. If you had no liability for a quarter, leave the line blank. Box 932100. You paid any state unemployment tax late. Check the amended return box in the top right corner of Form 940, page 1, box a. The completed Form 941 without payment must be forwarded to the Internal Revenue Service. See Timeliness of federal tax deposits, later. . Regardless of any box you check or dont check, we may apply your overpayment to any past due tax account that is shown in our records under your EIN. The Tax Cuts and Jobs Act (P.L. If you don't have an EIN, you may apply for one online by If we receive Form 940 after the due date, we will treat Form 940 as filed on time if the envelope containing Form 940 is properly addressed, contains sufficient postage, and is postmarked by the U.S. Disregarded entities include single-owner limited liability companies (LLCs) that haven't elected to be taxed as a corporation for federal income tax purposes, QSubs, and certain foreign entities treated as disregarded entities for U.S. income tax purposes. An official website of the United States Government. See Deposit Penalties in section 11 of Pub. You paid some state unemployment tax on time, some late, and some remains unpaid. The IRS is a proud partner with the National Center for Missing & Exploited Children (NCMEC). If the principal business was created or organized outside of the United States or U.S. territories, you may also apply for an EIN by calling 267-941-1099 (toll call). Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin. Also, it includes many hidden costs like printing, envelopes, and postal mailing charges. Internal Revenue Service P.O. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. CPEOs must generally file Form 940 and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, electronically. Attach an explanation of why youre amending your return. Internal Revenue Service See Pub. Return with payment. Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin. 2017-14, 2017-3 I.R.B. For more information, see, When you registered as an employer with your state, the state assigned you a state reporting number. P.O. Also, because we have business rule validations in place, e-filing using TaxBandits avoids . To figure your tax liability, add the first $7,000 of each employee's annual wages you paid during the quarter for FUTA wages paid and multiply that amount by 0.006. Aggregate Forms 940 are filed by agents of home care service recipients approved by the IRS under section 3504. During the first quarter, you had three employees: Mary Smith, George Jones, and Jane Moore. If you would like to e-file other tax forms such as 941-PR, 941-SS, 941-X, Form 940, Form 944, Form 945, Form W-2,1099 series, 1095-B, and 1095-C, you can complete through TaxBandits. Acquires substantially all the property used in a trade or business of another person (predecessor) or used in a separate unit of a trade or business of a predecessor; and. ExpressEfile supports the Form 941 along with the new Worksheet 4. Group-term life insurance. Businesses needing an EIN must apply for a number and use it throughout the life of the business on all tax returns, payments, and reports. You MUST Fill Out Both Pages of This Form and SIGN It. 1099 vs. W-2 Workers: The 5 Key Areas of Difference. (for Form 941 (PR) and Form 941-SS) With a Payment Where to File Your Taxes (for Form 941 (PR . E-File Now. You may deposit the anticipated extra liability throughout the year, but it isn't due until the due date for the deposit for the fourth quarter, and the associated liability should be recorded as being incurred in the fourth quarter. Retirement/Pension, such as the following. If you want to allow an employee, your paid tax preparer, or another person to discuss your Form 940 with the IRS, check the Yes box. 830, available at IRS.gov/irb/2013-52_IRB#RP-2013-39. The due date for filing Form 940 for 2022 is January 31, 2023. Mail your Form IL-941 and payment to: ILLINOIS DEPARTMENT OF REVENUE PO BOX 19447 SPRINGFIELD IL 62794-9447. debit date, and tax period for our payments. 926. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. Penalties and interest are charged on taxes paid late and returns filed late at a rate set by law. Without a payment . We won't send notices to your designee. Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005. Jack Daviss wages aren't excluded from state unemployment tax. When businesses roll out payments to employees, they have to withhold certain federal taxes from the incomes paid. If line 13 is less than line 12, enter the difference on line 14. Box 932100, Louisville, KY 40293-2100. Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location. Enter line 7 from this worksheet on Form 940, line 10. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. For any questions, please contact our support team over phone, chat or email. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Employer contributions to a 401(k) plan, payments to an Archer MSA, payments under adoption assistance programs, and contributions to SIMPLE retirement accounts (including elective salary reduction contributions). If youre an exempt organization; governmental entity; or Indian tribal governmental entity, then you must mail Form 941 to the following address regardless of your principal place of business or legal residence. American Samoa, Guam, Commonwealth of the Northern Mariana Islands, U.S. Virgin Islands Internal Revenue Service . PDSs can't deliver to P.O. For more information, see Final: Business closed or stopped paying wages under Type of Return, later. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. Tracking the filing status of your IRS Form 941 can be stressful for employers, as they might not know whether or not the IRS accepts the return. With payment, the address is Internal Revenue Service, P.O. If line 4 is less than line 1, continue this worksheet. However, if you entered an amount on line 9 because all the FUTA taxable wages you paid were excluded from state unemployment tax, skip line 11 and go to line 12. Your method of payment doesn't determine whether payments are wages. Retirement/Pension, such as employer contributions to a qualified plan, including a SIMPLE retirement account (other than elective salary reduction contributions) and a 401(k) plan. You must use EFT to make all federal tax deposits. If this is an amended return that youre filing to correct a return that you previously filed, check box a. . EXCEPTION for tax-exempt organizations, federal, state, and local governments, and Indian tribal governments . There are two different 941 mailing addresses: Department of the Treasury Internal Revenue Service; Ogden, UT 84201-0005this address is used for any business that wishes to file without a payment attached. If you don't have an EIN, you may apply for one by visiting IRS.gov/EIN. Businesses, Are You Prepared to Meet the New Requirements for 1099-K Reporting in 2023? See When Must You Deposit Your FUTA Tax, earlier. Aggregate Forms 940 are also filed by CPEOs approved by the IRS under section 7705. For more information on making federal tax deposits, see section 11 of Pub. If youre filing your tax return electronically, a valid EIN is required at the time the return is filed. If your installment agreement is accepted, you will be charged a fee and you will be subject to penalties and interest on the amount of tax not paid by the due date of the return. Generally, an EFT is made using EFTPS. As always employers need to report COVID-19 credits on Form 941, so the IRS has updated the form to reflect the ARP. To become a CPEO, the organization must apply through the IRS Online Registration System. You must fill out the worksheet on the next page if: Some of the taxable FUTA wages you paid were excluded from state unemployment tax, or. See section 3 of Pub. Whether you include payment with Form 941 or not. %%EOF
Don't send Form 940 to this address. For 2022, there are credit reduction states. If you weren't required to pay state unemployment tax because all of the wages you paid were excluded from state unemployment tax, you must pay FUTA tax at the 6.0% (0.060) rate. P.O. Ogden, UT 84201-0005. A business day is any day other than a Saturday, Sunday, or legal holiday. To make sure that businesses comply with federal tax laws, the IRS monitors tax filings and payments by using a numerical system to identify taxpayers. . You only report a payment as exempt from FUTA tax on line 4 if you included the payment on line 3. Internal Revenue Service. For details on successor employers, see Successor employer under Type of Return, later. To request approval to act as an agent for an employer, the agent files Form 2678 with the IRS unless youre a state or local government agency acting as an agent under the special procedures provided in Rev. 15. You may receive an additional credit if you have a state experience rate lower than 5.4% (0.054). Generally, tax returns and return information are confidential, as required by section 6103. Select the mailing address listed on the webpage that is in the same state as the address to which you would mail returns filed without a payment, as shown in the table that follows. Simply choose I dont have taxes to report option and all the form fields will be marked as zero. If you file Form 940 electronically, you can e-file and use EFW to pay the balance due in a single step using tax preparation software or through a tax professional. The IRS Recommends filers to e-file form 941 for quick processing. Internal Revenue Service. Enter the business (legal) name that you used when you applied for your EIN on Form SS-4. When to use form 843 or Form 940? To use the same-day wire payment method, you will need to make arrangements with your financial institution ahead of time. In addition, a CPEO is allowed the additional credit if the CPEO is permitted, under state law, to collect and remit contributions to the state unemployment fund with respect to a work site employee. You can include amounts paid by the predecessor on the, Your business should have only one EIN. Complete and mail Form 8822-B to notify the IRS of a business address or responsible party change. National Center for Missing & Exploited Children (NCMEC), Federal tax deposits must be made by electronic funds transfer (EFT), Treasury Inspector General for Tax Administration, Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin, Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, If the location of your legal residence, principal place of business, office, or agency is not listed. Your Form 941 mailing address depends on the state in which your business operates and whether you include payment with Form 941 or not. If you're an exempt organization; governmental entity; or Indian tribal governmental entity, then you must mail Form 941 to the following address regardless of your principal place of business or legal residence. You may have paid wages hourly, daily, weekly, monthly, or yearly. The IRS encourages filers to e-file Form 941 for quick processing. Wages may be subject to FUTA tax even if they are excluded from your state's unemployment tax. Where do I Mail my Il 941 tax form? See section 6 of Pub. Proc. Don't attach an explanation when you file your return. If you decide to paper file your Form 941 return, you must mail a copy of the return to the IRS. Disregarded entities and qualified subchapter S subsidiaries (QSubs). 966. If you do not have a principal place of business or do not have a registered legal residence, you can mail your Form 941 to the following address. Before you can properly fill out the worksheet, you will need to gather the following information. The FUTA tax applies to the first $7,000 you pay to each employee during a calendar year after subtracting any payments exempt from FUTA tax. Employers can e-file Form 941 easily with ExpressEfile by following a few simple steps. For more information on the credit, see Credit for State Unemployment Tax Paid to a State Unemployment Fund, later. For more information about a CPEOs requirement to file electronically, see Rev. Internal Revenue Service, P.O. Some of the wages you paid were excluded from state unemployment tax, OR. For an EFTPS deposit to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date the deposit is due. You can pay the liability in full in 24 months. endstream
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For more information about a CPEO's requirement to file electronically, see Rev. Follow These Guidelines To Correctly Fill Out the Form, Employer Identification Number (EIN), Name, Trade Name, and Address, Enter Your Business Information at the Top of the Form, Tell Us if You Change Your Business Name, Business Address, or Responsible Party. . Form 941 is an IRS information return. With TaxBandits, get the benefits of in-built 941 Worksheet, report zero taxes, prepaid credits. Youre claiming a special credit for state unemployment tax paid before you acquired the business by a predecessor who wasn't required to file a Form 940 because the predecessor wasn't an employer for FUTA tax purposes. For a list of state unemployment agencies, visit the U.S. Department of Labor's website at, You may be eligible for a credit based on the state unemployment taxes paid by a predecessor. P.O. Unlike the e-filing method, it is tough to track the filing status of your return. Moving expense and bicycle commuting reimbursements are subject to FUTA tax. If youre an employer and youve withheld the above taxes from your employees pay, then you probably need to file Form 941 for every quarter. The American Rescue Plan Act of 2021 (ARP), signed into law on March 11, 2021, includes relief for employers and their employees during COVID-19. 'u s1 ^
Box 932100 Louisville, KY 40293-2100. Because your accumulated FUTA tax for the 1st and 2nd quarters exceeded $500, you were required to make a deposit of $600 by July 31. For wages paid to a work site employee, a CPEO is eligible for the credit whether the CPEO or a customer of the CPEO made the contribution with respect to a work site employee. Page Last Reviewed or Updated: 01-Dec-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 required the IRS to establish a voluntary certification program for PEOs. If youre not liable for FUTA tax for 2022 because you made no payments to employees in 2022, check box c. Then, go to Part 7, sign the form, and file it with the IRS. If you don't deposit as required and pay any balance due with Form 940, you may be subject to a penalty. Postal Service abbreviation for the state where you were required to pay your state unemployment tax on line 1a. Taxable state unemployment wages (state and federal wage bases may differ). You can't use your PTIN in place of the EIN of the tax preparation firm. 4+t?1zxn
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Always be sure the EIN on the form you file exactly matches the EIN that the IRS assigned to your business. . To round, drop the amounts under 50 cents and increase the amounts from 50 to 99 cents to the next dollar. 15-A. You weren't required to make a deposit for the 1st quarter because your accumulated FUTA tax was $500 or less. Then, fill out Schedule A (Form 940) and attach it to your Form 940. Identify the state(s) where you were required to pay state unemployment taxes. Form 941:Who Is Required To File & When Is Form 941 Due In Q2 Of 2022? Contributions to accident or health plans for employees, including certain employer payments to a health savings account or an Archer MSA. )SI{ 0BO|cEs}Oq""TV}c`u-hSwi8J", hbbd``b`U\@>bNWDAb .xEJ r
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Proc. Aggregate Forms 940 are filed by agents of home care service recipients approved by the IRS under section 3504. 1. Generally, don't complete the Paid Preparer Use Only section if youre filing the return as a reporting agent and have a valid Form 8655 on file with the IRS. Read this to find out about 941 deposit due dates, using the Electronic Federal Tax Payment System to pay online, or EFTPS pay by phone, the consequences of paying 941 taxes late including possible penalties, plus where you can get more details. Sole proprietorshipThe individual who owns the business. Payments made by a predecessor employer to the employees of a business you acquired. If line 12 is $500 or less, leave Part 5 blank and go to Part 6. 3 Required Notice to Employees About the Earned Income Credit (EIC) To notify employees about the EIC, you must give the employees one of the following items. The FUTA tax is 6.0% (0.060) for 2022. We ask for the information on Form 940 to carry out the Internal Revenue laws of the United States. Mailing Addresses for Forms 941; Mail return without payment Mail return with payment Internal Revenue Service PO Box 409101 Ogden, UT 84409: Internal Revenue Service P.O. Form 941 is the Employer's Quarterly Federal Tax Return, which employers use to report any payroll taxes (like Social Security tax, Federal Income tax, and Medicare) withheld from employees' paychecks. Get instant IRS updates on the status of the forms you e-file. Mary Smith and George Jones are corporate officers whose wages are excluded from state unemployment tax in your state. If you choose to round, you must round all entries. endstream
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E-filing Form 941 has many perks when compared to paper filing. Did you pay cash wages of $20,000 or more to farmworkers during any calendar quarter in 2021 or 2022? Therefore, moving expense and bicycle commuting reimbursements aren't exempt from FUTA tax during this period. With ExpressEfile, employers can file Form 941 easily and make any necessary payments to the IRS. For more information, see What if you can't pay in full, later. Include payments for the services of all employees, even if the payments aren't taxable for FUTA. You would enter this amount on line 4 and check boxes 4a and 4c. Know the Advantages of E-filing over paper filing. For wages paid to a work site employee, the CPEO is allowed the additional credit if the CPEO is allowed, under state law, to collect and remit contributions to the state unemployment fund with respect to a work site employee. You can include amounts paid by the predecessor on the WorksheetLine 10 as if you paid them. If youre an employer and you have completed your tax information reporting with Form 941, your next steps would be to mail the IRS Form 941 or eFile the forms online. Fill out Part 5 only if line 12 is more than $500. Payments made to Susan in excess of the FUTA wage base, The amount of state unemployment taxes you paid on time. Form 941 requires employers to report the withheld amount in addition to reporting the employers share of Social Security or Medicare tax. The experience rates assigned to you by the states where you paid wages. Jill Brown and Tom White are corporate officers whose wages are excluded from state unemployment tax in your state. hb```b``f`c`` ,$f y-B`,gAB,xy/@VqtwK'9u @n``@p9:]t0* `3$89ONakb!9AA /M8]g9c' G_[bt >V
2\ L"RX4Lpd3OO``]9CPYA. nrN:47wa mRT[!VE_/QDgma {pLX!$ ?4Q^gE@kB)6v22C&+,Z~nW/U-@ Proc. See For Agricultural Employers, earlier, or see Pub. E-filing can save . You may choose to round your amounts to the nearest dollar, instead of reporting cents on this form. Leave the Trade Name line blank if it is the same as your Name. You remain responsible if the third party fails to perform any required action. . Mail your return to the address listed for your location in the table that follows. Box 932100. We need it to figure and collect the right amount of tax. Whether you're sending the form with or without payment; You can view the mailing addresses in the Instructions for Form 944 and the Instructions for Form 941. The following persons are authorized to sign the return for each type of business entity. . See section 3306 and its related regulations for more information about FUTA taxation of retirement plan contributions, dependent care payments, and other payments. Make sure your business name and EIN are on every page of the form and any attachments. Payments exempt from FUTA tax may include the following. Enter your EIN, name, and address in the spaces provided. Complete and mail Form 8822-B to notify the IRS of an address or responsible party change. Box 932100. Easily import your bulk data with Tax1099s sleek integration widget. TaxBandits is an IRS authorized e-file service provider that supports various IRS tax forms. 15, visit our website at IRS.gov, or call the Business and Specialty Tax Line toll free at 800-829-4933 or 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability), MondayFriday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time). Ogden, UT 84409. 1b. Payments to certain statutory employees. Dont mail Form 8822-B with your Form 940. You paid $44,000 to Joan Rose, $8,000 to Sara Blue, and $16,000 to John Green, including a total of $4,500 in payments exempt from FUTA tax for all three employees. Get to know the W-2 filing requirements for each state. 15-A. TaxBandits, an IRS authorized e-file provider provides a better solution for 940 filing with the lowest pricing of just $4.95/form. For Employers of Household Employees . Ogden, UT 84409. 15 for details. Form 941 asks for the total amount of tax you've remitted on behalf of your . If you don't have a state unemployment account and state experience tax rate, or if you have questions about your state account, you must contact your state unemployment agency. Where to mail Form 941 with payment? For more information about PDSs, see Where Do You File, later. However, if you pay an amount with Form 941 that should've been deposited, you may be subject to a penalty. You can select one of these alternatives based on your preferences. Mailing Addresses for Form 940 . File the amended return using the Without a payment address (even if a payment is included) under Where Do You File, earlier. 1 Check the Box for the Quarter. Spend less time worrying about taxes and more time running your business. For tax year 2022, there are credit reduction states. 1847 0 obj
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Take a look at the following topics to get a comprehensive understanding of the things you need to know before paper filing a Form 941 return. Form 941 filing methods include paper filing and e-filing. If you use two or more amounts to figure an entry on the form, use cents to figure the answer and round the answer only. If changes in law require additional changes to Form 941, the form and/or . Return without payment. If you paid any wages that are subject to the unemployment compensation laws of a credit reduction state, your credit against federal unemployment tax will be reduced based on the credit reduction rate for that credit reduction state. Return without payment. If you work for a firm, write the firm's name and the EIN of the firm. State unemployment taxes are sometimes called contributions. These contributions are payments that a state requires an employer to make to its unemployment fund for the payment of unemployment benefits. If you're in Alabama and you're not including a payment with Form 941, send it to the Department of the Treasury, Internal . Internal Revenue Service PO Box 806532 Cincinnati, OH 45280-6532, The IRS Recommends filers to e-file Form 941 for quick processing.E-File Now, Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming. 2013-39, 2013-52 I.R.B. However, you must carry this liability over to the second quarter. Please note that if you file Form 941 through postal mailing, you may not know the status of your return. Your state's wage base is $8,000. See the instructions for line 9 before completing the Schedule A (Form 940). If your business was sold or transferred during the year, each employer who answered Yes to at least one question above must file Form 940. Box 932000. . All non-cash payments and certain cash payments for agricultural labor, and all payments to H-2A visa workers. Internal Revenue Service P.O. endstream
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A disregarded entity for federal income tax purposesThe owner of the Forms e-file! Drop the amounts from 50 to 99 cents to the second quarter new worksheet 4 that. Sure your business name and the total amount of tax you & # x27 ; ve on! For tax year 2022, there are credit reduction states necessary payments to employees, including certain employer payments employees! See Rev filers to e-file Form 941 easily with ExpressEfile by following a few steps. City, MO 64999-0005 than a Saturday, Sunday, or yearly excess of the LLC or a principal duly... Can pay the liability in full, later WorksheetLine 10 as if you had liability... Tax return electronically, a valid EIN is required at the time the return the... Predecessor on the credit, see where do you file Form 941 has many perks when compared to filing! You acquired as zero Children selected by the predecessor on the credit, see section of. The next dollar required by section 6103 to carry out the worksheet, report zero taxes prepaid!, daily, weekly, monthly, or legal holiday 941 has many perks compared... Children ( NCMEC ) few simple steps only one EIN reporting the employers share Social! Irs has updated the Form 941: who is required at the time the to... On payroll costs Both Pages of this Form and sign it about taxes more. Quarter, leave Part 5 only if line 4 if you paid some state unemployment tax paid a... Explanation when you registered as an employer to make to its unemployment for! Taxes to report COVID-19 credits on Form 940 ) and attach it to your Form 940 page... Are charged on taxes paid late and returns filed late at a set! Futa tax during this period Form 940, you may be subject to a requires! Irs tax Forms file, later for quick processing the LLC or a principal officer duly to. Schedule a ( Form 940 time worrying about taxes and more time running your business should have one. Enter the Difference on line 3 or email registered as an employer to make to its unemployment Fund for payment. Startxref e-filing Form 941 through postal mailing, you will need to gather the following are... Paid on time proud partner with the new worksheet 4, enter the business ( legal ) name you. Round all entries a payment as exempt from FUTA tax was $.... Internal Revenue Service properly fill out Schedule a ( Form 940 to carry out the Internal Revenue Service City. Choose I dont have taxes to report option and all the Form 941 through postal mailing, you not. Time the return for each Type of return, you will need to gather the following persons are to. Pages of this Form and sign it making any payment with Form 941 mailing address on!