Form 940 (2019)
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need it
to figure and collect the right amount of tax. Chapter
23, Federal Unemployment Tax Act, of Subtitle C,
Employment Taxes, of the Internal Revenue Code
imposes a tax on employers with respect to employees.
This form is used to determine the amount of the tax that
you owe. Section 6011 requires you to provide the
requested information if you are liable for FUTA tax under
section 3301. Section 6109 requires you to provide your
identification number. If you fail to provide this
information in a timely manner or provide a false or
fraudulent form, you may be subject to penalties.
You’re not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form or
instructions must be retained as long as their contents
may become material in the administration of any Internal
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or
give the information shown on your tax return to others
as described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions to
administer their tax laws. We may also disclose this
information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is:
Recordkeeping . . . . . . . . . . 9 hr., 19 min.
Learning about the law or the form . . 1 hr., 23 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . 1 hr., 36 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making
Form 940 simpler, we would be happy to hear from
you. You can send us comments from
www.irs.gov/FormComments. Or you can send your
comments to Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don’t send Form 940 to
this address. Instead, see Where Do You File? in the
Instructions for Form 940.