The IRS recently released the 2024 940 Form and Instructions (Employer’s Annual Federal Unemployment (FUTA) Tax Return). There are two notable changes. First, the IRS began accepting amended form 940 electronically through the Modernized e-File (MeF). Amendments by paper will still be accepted. Second, the 940 due date for filers that paid all FUTA taxes on time will fall on February 10, 2025, two days earlier than last year. The due date for other filers is January 31, 2025.
The 2024 940 can be found here.
The 2024 940 Instructions can be found here.
