What this notice is about
You are not required to file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.
We received your Form 940; however, you are not required to file. We have determined that you¡¯re an exempt organization under section 501(e), 501(f), or 501(k) of the Internal Revenue Code and therefore, you¡¯re exempt from federal unemployment tax.
What you need to do
- Destroy any Forms 940 you received. Do not make tax deposits for federal unemployment tax.
- Contact your state to find out if you¡¯re required to make contributions under the state unemployment compensation law.
- Review Publication 15, (Circular E), Employer¡¯s Tax Guide.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the .
- See if you qualify for help from a .
- You can request a copy of your notice or letter in Braille or large print.
- If you can¡¯t find what you need online, call the telephone number on your notice or letter.