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2012 Form 940

2012 Form 940
Form 940 for 2012:
Employer's Annual Federal Unemployment (FUTA) Tax Return
Department of the Treasury — Internal Revenue Service
850112
OMB No. 1545-0028
Employer identification number
(EIN)
Name (not your trade name)
Trade name (if any)
Address
Number Street Suite or room number
City State
ZIP code
Read the separate instructions before you complete this form. Please type or print within the boxes.
Type of Return
(Check all that apply.)
a. Amended
b. Successor employer
c. No payments to employees in
2012
d. Final: Business closed or
stopped paying wages
Instructions and prior-year forms are
available at www.irs.gov/form940.
Part 1: Tell us about your return. If any line does NOT apply, leave it blank.
1a If you had to pay state unemployment tax in one state only, enter the state abbreviation . 1a
1b
If you had to pay state unemployment tax in more than one state, you are a multi-state
employer . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Check here.
Complete Schedule A (Form 940).
2 If you paid wages in a state that is subject to CREDIT REDUCTION . . . . . . . . 2
Check here.
Complete Schedule A (Form 940).
Part 2: Determine your FUTA tax before adjustments for 2012. If any line does NOT apply, leave it blank.
3 Total payments to all employees . . . . . . . . . . . . . . . . . . . 3
.
4 Payments exempt from FUTA tax . . . . . . . 4
.
Check all that apply:
4a Fringe benefits
4b Group-term life insurance
4c Retirement/Pension
4d Dependent care
4e Other
5 Total of payments made to each employee in excess of
$7,000 . . . . . . . . . . . . . . . .
5
.
6 Subtotal (line 4 + line 5 = line 6) . . . . . . . . . . . . . . . . . . . . 6
.
7 Total taxable FUTA wages (line 3 – line 6 = line 7) (see instructions) . . . . . . . . 7
.
8 FUTA tax before adjustments (line 7 x .006 = line 8) . . . . . . . . . . . . .
8
.
Part 3: Determine your adjustments. If any line does NOT apply, leave it blank.
9
If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7 by .054 (line 7 × .054 = line 9). Go to line 12 . . . . . . . . . . .
9
.
10
If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940),
complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . . 10
.
11 If credit reduction applies, enter the total from Schedule A (Form 940) . . . . . . .
11
.
Part 4: Determine your FUTA tax and balance due or overpayment for 2012. If any line does NOT apply, leave it blank.
12 Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12) . . . . . . . . . 12
.
13 FUTA tax deposited for the year, including any overpayment applied from a prior year . 13
.
14 Balance due (If line 12 is more than line 13, enter the excess on line 14.)
• If line 14 is more than $500, you must deposit your tax.
• If line 14 is $500 or less, you may pay with this return. (see instructions) . . . . . . .
14
.
15 Overpayment (If line 13 is more than line 12, enter the excess on line 15 and check a box
below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
.
You MUST complete both pages of this form and SIGN it.
Check one:
Apply to next return.
Send a refund.
Next
For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher.
Cat. No. 11234O
Form
940 (2012)
2012 Form 940
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