# 940 form: fill out and sign online, free > Form 940 is the Internal Revenue Service's "Employer’s Annual Federal Unemployment (FUTA) Tax Return." In its words: "Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs." (IRS, About Form 940) Page: https://pdfinish.com/forms/940 Last updated: November 1, 2026 ## 940 at a glance - **Agency:** Internal Revenue Service (IRS) - **What it is for:** Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. - **Who fills it:** An employer, as the IRS describes it: “Only employers pay FUTA tax.” The form says “Read the separate instructions before you complete this form.” - **Who it goes to:** See “Where Do You File?” in the Instructions for Form 940. The form says to use the “Without a payment” address in those instructions if you pay your balance due by electronic funds transfer. - **Signature:** Part 7 of the form is “Sign here. You MUST complete both pages of this form and SIGN it.” It reads: “Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete…”. - **Revision:** 2025 - **Last checked:** November 1, 2026 - **Official form (PDF):** https://www.irs.gov/pub/irs-pdf/f940.pdf - **Official instructions:** https://www.irs.gov/instructions/i940 The IRS file includes Form 940-V, the payment voucher, as its last page. We keep the IRS file unchanged. ## How to fill it out 1. **Open the form.** Press Fill it now. The form opens in Finish PDF in your browser. Nothing is uploaded. 2. **Type in the boxes.** Click a box and type, or tick a checkbox. Add your signature in the Sign step and press Lock to put your entries into the page. 3. **Save your copy.** Name the file and download it. Your original blank form is never changed. ## Common questions ### Is there a 2026 Form 940? Form 940 is a calendar-year form. The IRS About Form 940 page links one current Form 940 PDF, and the file is marked “Form 940 for 2025” (read November 1, 2026; the IRS page was last reviewed September 11, 2026). This page carries that 2025 form. The IRS does not link a Form 940 for 2026 on that page yet. When it does, the IRS page will be the first place to show it. ### Is the 940 form free to fill out here? Free to start. Your 2 free uses in total need no account. Filling in a form and signing it are free; the file you download counts as one of your free uses. After that, start your 7-day free trial of Pro or buy Pro for $2.99 a month. ### Is my information uploaded? No. The form is filled in your browser and never uploaded, so what you type, including any Social Security number or other tax ID, stays on your device. We do not record what you type. ### Is this the latest version of Form 940? It is the version the agency listed as current when we last checked on 2026-11-01: 2025. We compare our copy with the agency's every week. If the agency updates the form, this page says so and points to the official link until we update ours. ### Can I sign the 940 electronically? Whether an electronic signature is accepted is up to whoever asked you for the form, unless the agency says otherwise. Check the agency's instructions at https://www.irs.gov/instructions/i940. PDFinish places a picture of your signature on the page; it is not a certificate-based digital signature. ### Where do I send the 940? In the agency's words: See “Where Do You File?” in the Instructions for Form 940. The form says to use the “Without a payment” address in those instructions if you pay your balance due by electronic funds transfer. Read the agency's instructions at https://www.irs.gov/instructions/i940. ### What do I put in each box of the 940? We do not tell you what to enter. The agency's own instructions explain each line: https://www.irs.gov/instructions/i940. ## Related forms - [Form 941](https://pdfinish.com/forms/941): 941 form - [Form W-2](https://pdfinish.com/forms/w-2): W-2 form - [Form SS-4](https://pdfinish.com/forms/ss-4): SS-4 form Also searched as: Form 940, 940 form, IRS Form 940, FUTA tax return, Employer’s Annual Federal Unemployment Tax Return. PDFinish is not affiliated with the IRS or any government agency. The forms are the agency's own, unchanged. General information, not tax, legal or immigration advice.