![]() For details, see "Successor employer" in the Instructions for Form 940. However, don't include any wages paid by the predecessor employer on your Form 940 unless you're a successor employer. If a business was sold or transferred during the year, each employer who meets one of the above conditions must file Form 940. If your business is a partnership, don't count its partners. Count all full-time, part-time, and temporary employees. You had one or more employees for at least some part of a day in any 20 or more different weeks in 2022 or 20 or more different weeks in 2023.You paid wages of $1,500 or more to employees in any calendar quarter during 2022 or 2023, or.Under the general test, you're subject to FUTA tax on the wages you pay employees who aren't household or agricultural employees and must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return for 2023 if: ![]() There are three tests used to determine whether you must pay FUTA tax: a general test, a household employees test and an agricultural employees (farmworkers) test. Form 1042, Annual Withholding Tax Return for U.S.Most employers pay both a federal (FUTA) and a state unemployment tax.Form 1042-T, Annual Summary and Transmittal of Forms 1042-S.Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns.Form 1099-NEC, Nonemployee Compensation.Form 1096, Annual Summary and Transmittal of U.S.Form W-2C, Corrected Wage and Tax Statement.Form W-3C, Transmittal of Corrected Wage and Tax Statements.Form W-3, Transmittal of Wage and Tax Statements.Informational Returns to Furnish to Payees and to File to the Appropriate Governmental Agency: Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits.Form W-9, Request for Taxpayer Identification Number and Certification.Form W-4P, Withholding Certificate for Pension or Annuity Payments.Form W-4, Employee's Withholding Certificate. ![]()
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