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.

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Form 940 Online

Enter IRS Form 940 data online

eSmart Payroll's online application allows users to quickly fill out returns online and submit them for e-file.

Form 940 is filed annually to the federal government for payroll taxes.


Form 940 E-File

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Multiple Form 940s in Batch

Upload Form 940 data to file many forms.

Send the Form 940 information in .txt or .csv file to prepare and e-file a large number of Form 940s.


Form 940 Batch Upload

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Form 940 Upload Template

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Form 940 Payroll Filing Methods

  Online Upload Mapping
How to enter data? Enter data directly, completely online Prepare data in text or Excel, then map the coloumns online
Data e-filed to IRS? Yes Yes
E-file status? Online Online
How to print copies? Online, after checkout Download PDF copies after checkout
Cost? (e-file charge is the same for all) Based on number of forms, volume discount E-file charge and PDF file charge separately, print/mail options
Generally used for? One at a time, small number of forms (<30, e.g.) Hundreds or thousands of forms in a tab delimited text file
Pros? Simple, direct, no software to download, file to upload, etc. Easy for many forms, print/mail service options
Cons? Manual data entry, not ideal for large number of records Need data in .txt or .csv format
  Online Upload Mapping