Form 940-V,
Payment Voucher
Purpose of Form
Specific Instructions
Box 1—Employer Identification Number (EIN). If you
Complete Form 940-V if you're making a payment with
Form 940. We will use the completed voucher to credit
don't have an EIN, you may apply for one online. Go to
your payment more promptly and accurately, and to
IRS.gov and type “EIN” in the search box. You may also
improve our service to you.
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven't received your EIN by the due date of
Making Payments With Form 940
Form 940, write “Applied For” and the date you applied in
this entry space.
To avoid a penalty, make your payment with your 2016
Form 940 only if your FUTA tax for the fourth quarter
Box 2—Amount paid. Enter the amount paid with
(plus any undeposited amounts from earlier quarters) is
Form 940.
$500 or less. If your total FUTA tax after adjustments
Box 3—Name and address. Enter your name and
(Form 940, line 12) is more than $500, you must make
address as shown on Form 940.
deposits by electronic funds transfer. See When Must
You Deposit Your FUTA Tax? in the Instructions for Form
• Enclose your check or money order made payable to
940. Also see sections 11 and 14 of Pub. 15 for more
“United States Treasury.” Be sure to enter your EIN,
information about deposits.
“Form 940,” and “2016” on your check or money order.
Don't send cash. Don't staple Form 940-V or your
Use Form 940-V when making any payment with
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payment to Form 940 (or to each other).
Form 940. However, if you pay an amount with
• Detach Form 940-V and send it with your payment and
Form 940 that should've been deposited, you
CAUTION
Form 940 to the address provided in the Instructions for
may be subject to a penalty. See Deposit
Form 940.
Penalties in section 11 of Pub. 15.
Note: You must also complete the entity information
above Part 1 on Form 940.
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Detach Here and Mail With Your Payment and Form 940.
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940-V
Payment Voucher
OMB No. 1545-0028
2016
Department of the Treasury
Don't staple or attach this voucher to your payment.
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Internal Revenue Service
1 Enter your employer identification number (EIN).
Dollars
Cents
2
Enter the amount of your payment.
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Make your check or money order payable to “United States Treasury”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code.