Form 940 Federal Unemployment Tax Annual Report

IRS Form 940 is the federal unemployment tax annual report form. It calculates the employer's federal unemployment tax liability, adjusts for any state unemployment taxes paid, and then calculates the unemployment tax due.

Free - Apply for a 94X eFile PIN (what is the PIN for?)

An employer needs to enter a signature PIN to file form 941/944 or 940 to the IRS electronically. An employer can apply a “Business Taxpayer PIN” for free here. We will transmit the application to the IRS electronically and the IRS will process and mail a letter with a 10-digit PIN to the employer in a few weeks.

If you are a tax professionals filing for your clients, you can apply a “Reporting Agent PIN” from the IRS directly.

FREE PIN Application

Apply Now

eSmart Payroll Easy & Affordable Pricing

eSmart Payroll has been providing IRS and State authorized E-File for the past 15 years with the most competitive price and reliable services.

Federal Payroll Report Forms

State Payroll Report Forms

More Information on Pricing

Other Ways to File Form 940

Batch Filing 940

Complete multiple Form 940s in a batch. Recommended if you have a lot of forms to file. Learn More