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When To File

any subdivision, subsidiary, or wholly-owned business

enterprise) after December 20, 2000 are exempt from

File Form 940-EZ for 2001 by January 31, 2002.

FUTA tax (and no Form 940 or 940-EZ for 2001 is

However, if you deposited all FUTA tax when due, you

required), subject to the tribe’s compliance with

may file on or before February 11, 2002. Your return will

applicable state law. For procedures on amending a 2000

be considered timely filed if it is properly addressed and

Form 940 or 940-EZ, see Announcement 2001-16, I.R.B.

mailed First Class or sent by an IRS designated delivery

2001-8, February 20, 2001. You can find Announcement

service by the due date. See Circular E, Employer’s Tax

2001-16 on page 715 of Internal Revenue Bulletin 2001-8

Guide (Pub. 15), for a list of designated delivery services.

at Also see code section 3309(d).

Also see Where To File below.

Nonprofit organizations. Religious, educational,

Private delivery services cannot deliver items to

charitable, etc., organizations described in section

P.O. boxes.

501(c)(3) and exempt from tax under section 501(a) are

CAUTION

not subject to FUTA tax and are not required to file.

Who Must File

State and local government employers. State or local

government employers are not subject to FUTA tax and

Except as noted below, you must file if Test 1 or Test 2

are not required to file.

below applies.

Test 1. You paid wages of $1,500 or more in any

Where To File

calendar quarter in 2000 or 2001.

In the list below, find the location where your legal

Test 2. You had one or more employees for at least

residence, principal place of business, office, or agency

some part of a day in any 20 or more different weeks in

is located. Send your return to the Internal Revenue

2000 or 20 or more different weeks in 2001.

Service at the address listed for your location. No street

Count all regular, temporary, and part-time employees.

address is needed.

A partnership should not count its partners. If a business

changes hands during the year, each employer who

Note: Where you file depends on whether or not you are

meets Test 1 or 2 must file. For purposes of Test 1 or

including a payment.

Test 2 only, do not include wages paid by the prior (or

subsequent) employer.

Exception for exempt organizations and government entities.

Household employers. File a FUTA tax return only if

If you are filing Form 940-EZ for an exempt organization or

you paid total cash wages of $1,000 or more (for all

government entity (Federal, state, local, or Indian tribal), use the

household employees) in any calendar quarter in 2000 or

following addresses, regardless of location:

2001 for household work in a private home, local college

club, or local chapter of a college fraternity or sorority.

Return without payment:

Return with payment:

Individuals, estates, and trusts that owe FUTA tax for

P.O. Box 660351

household work in a private home, in most cases, must

Ogden, UT 84201-0047

Dallas, TX, 75266-0351

file Schedule H (Form 1040), Household Employment

Taxes, instead of Form 940 or 940-EZ. See the

Connecticut, Delaware, District of Columbia, Illinois, Indiana,

Instructions for Household Employers.

Kentucky, Maine, Maryland, Massachusetts, Michigan, New

Hampshire, New Jersey, New York, North Carolina, Ohio,

In some cases, such as when you employ both

Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,

household employees and other employees, you may

West Virginia, Wisconsin

choose to report social security, Medicare, and withheld

Federal income taxes for your household employee(s) on

Return without payment:

Return with payment:

P.O. Box 105659

Form 941, Employer’s Quarterly Federal Tax Return, or

Cincinnati, OH 45999-0047

Atlanta, GA 30348-5659

Form 943, Employer’s Annual Tax Return for Agricultural

Employees, instead of on Schedule H. If you choose to

report on Form 941 or 943, you must use Form 940 or

Alabama, Alaska, Arizona, Arkansas, California, Colorado,

Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana,

940-EZ to report FUTA tax.

Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada,

Agricultural employers. File a FUTA tax return if either

New Mexico, North Dakota, Oklahoma, Oregon, South Dakota,

1 or 2 below applies:

Tennessee, Texas, Utah, Washington, Wyoming

1. You paid cash wages of $20,000 or more to

Return without payment:

Return with payment:

farmworkers during any calendar quarter in 2000 or 2001

P.O. Box 660351

Ogden, UT 84201-0047

Dallas, TX 75266-0351

2. You employed 10 or more farmworkers during

some part of a day (whether or not at the same time)

Puerto Rico, U.S. Virgin Islands

during any 20 or more different weeks in 2000 or 20 or

Return without payment:

Return with payment:

more different weeks in 2001.

P.O. Box 80105

Philadelphia, PA 19255-0047

Cincinnati, OH 45280-0005

Count wages paid to aliens admitted on a temporary

basis to the United States to perform farmwork, also

known as workers with “H-2(A)” visas, to see if you meet

If the location of your legal residence, principal place of business,

either 1 or 2 above. However, wages paid to H-2(A) visa

office, or agency is not listed above —

workers are not subject to FUTA tax.

All Returns:

Indian tribal governments. Services rendered to a

Philadelphia, PA 19255-0047

federally-recognized Indian tribal government (including

-2-

Instructions For Form 940-Ez - Employer'S Annual Federal Unemployment (Futa) Tax Return - Internal Revenue Service - 2001 Page 2

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