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Official form guide
Form 940-SP: 940 (sp)
IRS Form 940‑SP is the Spanish version of the Employer’s Annual Federal Unemployment (FUTA) Tax Return. Employers filing aggregated returns must identify themselves. The form calculates reduced FUTA credit when state experience rates are below 5.4%.
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IRS Form 940-SP - 940 (sp)
IRS Form 940‑SP is the Spanish version of the Employer’s Annual Federal Unemployment (FUTA) Tax Return. Employers filing aggregated returns must identify themselves. The form calculates reduced FUTA credit when state experience rates are below 5.4%.
Risk Radar
Scan points- 1Failing to reduce the FUTA credit when a state experience rate is below 5.4% can increase tax owed.
- 2Leaving line 10 blank when a reduced credit calculation is required.
- 3Applying rounding inconsistently, mixing cents with whole‑dollar totals.
- 4Including penalties, interest, or voluntary contributions in line 3 amounts.
- 5Omitting any state experience rates that are below 5.4% from the worksheet.
Plain English
Form 940‑SP reports the employer’s federal unemployment tax for the year and determines any reduction in the FUTA credit based on state experience rates. Taxpayers can file it electronically and may use electronic funds withdrawal to pay any balance due.
Submission Date
- Filing date: 2025-11-25 08:10:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you must declare annually your Federal Unemployment Tax Act (FUTA) liability for 2025 (Instructions p.3).
- Do not use it when you are filing only a payment voucher (Form 940‑V) without the accompanying Form 940‑SP (Form p.3).
- Check Form 940‑V instead when you need to submit the payment amount for your FUTA tax (Form p.3).
Form selector
Use this form or another form?
Need to send payment with a voucher
Payment voucher must accompany the payment and the Form 940‑SP
✓ Verify payment amount matches voucher
Filing the annual FUTA tax return
Declares the employer’s FUTA tax for 2025
✓ Confirm EIN and legal name appear on every page
Correcting a previously filed return
Mark the "Enmendada" box to indicate an amended return
✓ Ensure prior year’s return is attached
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
EIN
Employer Identification Number · Form 940 (sp) header
Payment amount
Amount to pay on Form 940‑V · Form 940‑V payment voucher
Legal business name
Legal name of the business · Form 940 (sp) name field
Business address
Street, city, state, ZIP · Form 940 (sp) address fields
Class of declaration checkbox
Selection of a., b., c., or d. · Form 940 (sp) declaration section
Before you submit
- 1Verify the EIN is entered on every page of the form.
- 2Confirm the legal business name matches official records.
- 3Enter any trade name in the designated field, if applicable.
- 4Mark the appropriate class of declaration box (e.g., Enmendada, Empleador sucesor).
- 5Omit dollar signs and decimal points from all monetary entries.
- 6Use Courier 12‑point font if typing manually.
- 7Prepare Form 940‑V with the exact payment amount.
- 8Detach Form 940‑V and keep it separate from the main form.
- 9Do not staple the payment voucher to the Form 940‑SP.
- 10If e‑filing, confirm the electronic funds withdrawal option is selected correctly.
How to file this form
- 1Gather employer information and calculate the FUTA tax liability.
- 2Complete Form 940‑SP line by line, entering EIN, legal name, and address.
- 3Prepare Form 940‑V payment voucher with the exact payment amount.
- 4Detach Form 940‑V and enclose it with the payment and Form 940‑SP.
- 5Mail the package to the address specified in the Form 940 instructions.
- 6Retain copies of the filed Form 940‑SP and Form 940‑V as proof of filing.
Known limitations
- 1Aggregated return filers must use the “Only Aggregated Return Filers” section to identify themselves as an agent, certified professional employer organization (CPEO), or other third party. [Instructions p.1]
- 2Employers in a “state with credit reduction” must calculate a reduced FUTA credit using Schedule A (Form 940). [Instructions p.1]
- 3Relocation reimbursements and bicycle commuting reimbursements are subject to FUTA tax. [Instructions p.1]
- 4For tax years beginning after 2017 and before 2026, moving‑expense and bicycle‑commuting reimbursements are not excluded from employee income under sections 132 and 217. [Instructions p.1]
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
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Fillable formOpen in Editor->The 2025 edition of Form 940‑SP was revised on Nov 20, 2025 (Instructions p.1) and created on 6/24/25 (Form p.1).
What changed or needs a fresh check
- Edition date — confirm Nov 20, 2025 revision date (Instructions p.1).
- Fee — a charge may apply for electronic filing (Instructions p.3).
- Mailing address — send Form 940‑V and payment to the address shown in the Form 940 instructions (Form p.3).
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the filed Form 940‑SP and all supporting records. Not stated in the official source
- 2Keep the retained records for at least 4 years after the filing date. Not stated in the official source
- 3If filed electronically, expect an electronic filing acknowledgment from the IRS. Not stated in the official source
- 4To correct a mistake, submit an amended Form 940‑SP through the Modernized e‑File system. [Instructions p.1]
- 5Access the business tax account transcript for the tax year to verify the return was received. [Instructions p.1]
- 6If a refund is due, it will be issued by direct deposit unless the taxpayer elects to apply the excess to the next return on line 15b. [Instructions p.1]
Sources
- SRCInstructions p.1 — revision date Nov 20, 2025 and catalog number 93764V.
- SRCForm p.1 — creation date 6/24/25 for the 2025 edition.
- SRCInstructions p.3 — use Form 940 to declare annual FUTA tax.
- SRCForm p.3 — detach Form 940‑V and send with payment and Form 940 to the address in the instructions.
- SRCInstructions p.3 — a charge may be applied for electronic filing.
- SRCInstructions p.7 — ensure EIN appears on each page of the form.
- SRCInstructions p.7 — omit dollar signs and decimal points in monetary entries.
- SRCInstructions p.3 — do not use EFW for federal tax deposits.
- SRCInstructions p.3 — electronic filing information available at IRS.gov/EmploymentEfile.
Common confusion points
Do I need to type a $ before amounts?
Many tax forms require a dollar sign, but the instructions say to omit it.
→ Ensure no $ symbol appears in any monetary field.
Can I staple the payment voucher to the form?
Some filers think stapling is acceptable, yet the instructions say not to attach the voucher.
→ Keep Form 940‑V separate from the payment and main form.
What font should I use when typing?
The instructions specify Courier 12‑point for readability.
→ Use Courier 12‑point or the PDF’s editable fields.
Is there a fee for e‑filing?
The e‑file section mentions a possible charge.
→ Verify any e‑file fee on the IRS website before submitting.
When is electronic funds withdrawal (EFW) allowed?
Instructions state EFW cannot be used for federal tax deposits.
→ Use EFW only for paying the tax balance, not for deposits.
Do I need Form 940‑V if I pay by check?
The form instructions require the voucher to accompany any payment.
→ Include Form 940‑V with your check.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 940 (sp) — file an amended return by marking the "Enmendada" box.
Questions about IRS Form 940-SP
What is IRS Form 940-SP used for?
Form 940‑SP reports the employer’s federal unemployment tax for the year and determines any reduction in the FUTA credit based on state experience rates. Taxpayers can file it electronically and may use electronic funds withdrawal to pay any balance due.
Who must file IRS Form 940-SP?
Employers who file aggregated FUTA returns must file IRS Form 940‑SP.
What information does IRS Form 940-SP require?
The form collects total FUTA tax, state unemployment taxes paid, each state’s experience rate, and calculates any additional credit adjustments on lines 2 through 10.
Where do I file IRS Form 940-SP?
File electronically through the IRS Modernized e‑File system; see IRS.gov/EmploymentEfile for the Spanish e‑file option.
How do I complete IRS Form 940-SP?
First, round all dollar amounts to whole dollars per the rounding rules. Then enter wages and taxes on lines 1 and 2, calculate any credit reduction using the worksheet, and transfer the result to line 3 and line 10. Leave any zero‑value fields blank. Submit the completed form via e‑file and, if desired, use electronic funds withdrawal for payment. Do not attach the worksheet to the form; retain it for records.
What happens if IRS Form 940-SP is filed incorrectly?
If the credit reduction for a state experience rate below 5.4% is not applied, the employer’s FUTA credit is lowered, increasing the tax owed.
Do I need to type a $ before amounts?
Many tax forms require a dollar sign, but the instructions say to omit it. Ensure no $ symbol appears in any monetary field.
Can I staple the payment voucher to the form?
Some filers think stapling is acceptable, yet the instructions say not to attach the voucher. Keep Form 940‑V separate from the payment and main form.
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