Form 940 (sp), Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version), is the Spanish-language edition of the return the Internal Revenue Service (IRS) uses to collect the Federal Unemployment Tax Act (FUTA) tax from employers for tax year 2025. Employers in any state, including Puerto Rico and the U.S. Virgin Islands, may choose to file it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the original form and the Spanish instructions at irs.gov.
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What is 940 (sp)?
Form 940 (sp), Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version), is the IRS form on which an employer reports its annual FUTA tax for 2025, adjusts it for state unemployment tax paid, and shows the balance due or the overpayment.
FUTA tax, together with state unemployment tax systems, provides funds for unemployment compensation to workers who have lost their jobs. Only employers pay it: the IRS instructions say not to collect or deduct FUTA tax from employees' wages. The form is printed in Spanish, and the IRS publishes matching Spanish instructions (Instrucciones para el Formulario 940).
The return runs in seven parts: Part 1 (your return and states), Part 2 (FUTA tax before adjustments), Part 3 (adjustments), Part 4 (tax, balance due or overpayment), Part 5 (quarterly liability), Part 6 (third-party designee) and Part 7 (signature). The same PDF carries Form 940-V, the payment voucher used when you pay a balance with a check or money order.
Related attachments are separate: Schedule A (Form 940) for multi-state employers and credit reduction states, and Schedule R (Form 940) for aggregate filers. Employers of household employees generally file Schedule H (Form 1040) instead, as the instructions explain.
Who needs to file 940 (sp)?
You must file if you answer "yes" to either of these questions for 2024 or 2025: you paid wages of $1,500 or more to employees in any calendar quarter, or you had one or more employees for at least part of a day in 20 or more different weeks (partners do not count in a partnership). If you sold or transferred your business during the year, each employer that answered yes to either question files.
Special groups under the IRS instructions:
- Household employers: FUTA tax applies only if you paid cash wages of $1,000 or more in a calendar quarter in 2024 or 2025, and you generally file Schedule H (Form 1040) instead. If you also have other kinds of employees, you may include household wages on Form 940.
- Farm employers: file if you paid $20,000 or more in cash wages to farm workers in a quarter, or employed 10 or more farm workers in 20 or more different weeks.
- Not required: employees of a state or local government, and employees of a federally recognized Indian tribe that meets the instructions' conditions. Section 501(c)(3) organizations are generally not subject to FUTA tax.
Who signs: the owner of a sole proprietorship, a partner or other authorized officer, a corporate officer, the owner of a single-member disregarded LLC, or a trustee. A duly authorized agent may sign with a valid power of attorney or Form 8655 on file.
When to file 940 (sp)
The 2025 Form 940 is due February 2, 2026. If you deposited all of your FUTA tax when it was due, you may file by February 10, 2026. If a due date falls on a Saturday, Sunday or legal holiday, you may file on the next business day.
A paper return counts as timely if the envelope is properly addressed, has enough postage and is postmarked by the due date, or if it is sent by an IRS-approved private delivery service by that date.
Deposits can come earlier: if your FUTA tax is more than $500 for a quarter (carrying forward smaller amounts), deposit it by the last day of the month after the quarter ends. For the fourth quarter, an amount over $500 is due by February 2, 2026; $500 or less may be deposited or paid with the return.
Use the 2025 form to amend a 2025 return; for an earlier year, use that year's version. For a final return, check box d.
Documents you need
- Schedule A (Form 940): attach if you checked line 1b (employer in multiple states) or line 2 (wages paid in a credit reduction state).
- Schedule R (Form 940): attach if you file an aggregate Form 940 as a section 3504 agent, a CPEO or another third party.
- Form 940-V, Comprobante de Pago: send with your check or money order only if you pay the balance that way; do not staple it to the payment or the return.
- Written statement for a final return (box d checked): name the person keeping the payroll records and the address where they are kept.
- Explanation of why you are amending, for an amended return (box a checked); on e-file, include it as an attachment.
- Form 8655 or a valid power of attorney: only if an authorized agent signs for you.
How to fill out 940 (sp)
Enter your EIN, name and address
At the top of page 1, enter your EIN, the legal business name (not the trade name) and your address. Use the trade name line only if it differs from the legal name, and repeat the name and EIN at the top of page 2.
Check the return type boxes
Check any of the boxes a through d that apply: Enmendada (amended), Empleador sucesor (successor employer), Ningún pago hecho a los empleados en 2025 (no payments to employees in 2025) or Final (business closed or stopped paying wages). You may check more than one.
Identify yourself as an aggregate filer
Only aggregate filers use the section Sólo Declarantes de Declaraciones Agregadas. Check one filer type: section 3504 agent, CPEO or other third party.
Complete Part 1 state information
On line 1a, enter the two-letter abbreviation if you paid state unemployment tax in one state, or check line 1b if you paid in more than one. Check line 2 if you paid wages in a credit reduction state; for 1b or 2, complete and attach Schedule A (Form 940).
Report wages and exempt payments
On line 3, enter total payments to all employees, including payments not subject to FUTA tax. On line 4, enter exempt payments and check the boxes 4a to 4e that apply, only if the payments are included in line 3.
Calculate taxable FUTA wages and tax
Line 5: payments to each employee above the wage base, after exempt payments. Line 6 is line 4 plus line 5; line 7 is line 3 minus line 6; on line 8, multiply line 7 by the rate printed on the form.
Figure your Part 3 adjustments
Use line 9 only if all FUTA taxable wages were excluded from state unemployment tax; then leave lines 10 and 11 blank. Otherwise, complete the instructions' worksheet for line 10 if some wages were excluded or state tax was paid late, and enter the Schedule A total on line 11 if a credit reduction applies.
Compute total tax and balance
Line 12 is lines 8 + 9 + 10 + 11. Line 13 is FUTA tax deposited for the year, including overpayment applied from a prior year. If line 12 is greater, enter the difference on line 14.
Choose payment or refund option
Over $500 on line 14 must be deposited; $500 or less may be paid with the return. For an overpayment, enter it on line 15a, check one box on line 15b (apply to next return or refund), and for a refund give routing number, account type and account number on lines 15c to 15e.
Report quarterly liability in Part 5
Complete Part 5 only if line 12 is more than $500. Enter the liability for each quarter on lines 16a to 16d (not deposits), and copy line 12 onto line 17.
Add a third-party designee if wanted
In Part 6, check Sí (Yes) to let an employee, paid preparer or other person discuss the return with the IRS. Enter the person's name, phone number and a 5-digit PIN, or check No.
Review, sign and download the PDF
In Part 7, sign, print your name and title, and enter the date and daytime phone number; a paid preparer completes the preparer section. Check both pages, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit 940 (sp)
You can file Form 940 (sp) electronically or on paper. The IRS encourages e-filing.
- Electronically: go to IRS.gov/EmploymentEfile and click Español. A fee may be charged for e-filing, and a valid EIN is required.
- By mail: the address depends on whether you include a payment. With a payment, send it to Internal Revenue Service, P.O. Box 932000, Louisville, KY 40293-2000. Without a payment, use the table in the IRS instructions: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0046 (Connecticut through Wisconsin row); Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0046 (Alabama through Wyoming row, and tax-exempt or government entities anywhere); Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 (Puerto Rico, U.S. Virgin Islands, or a location not listed).
- Private delivery service: it cannot deliver to P.O. boxes. Use the IRS street addresses at IRS.gov/PDSstreetAddresses.
- Payment: with a check or money order, attach Form 940-V; make it payable to "United States Treasury" and write your EIN, "Formulario 940" and "2025" on it. Send no cash and do not staple. If you pay by EFT or card, use the no-payment address and omit Form 940-V.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving lines 1a and 1b blank when some wages were subject to state unemployment tax; you must complete one even if your state rate was zero.
- Completing lines 10 or 11 after entering an amount on line 9; if line 9 applies, leave lines 10 and 11 blank.
- Entering FUTA tax deposits instead of the tax owed on lines 16a to 16d; those lines report liability by quarter, not amounts deposited.
- Making the line 17 total differ from line 12; the instructions say the yearly total must equal line 12.
- Using a Social Security number or ITIN in the EIN space; the EIN must match the number the IRS assigned.
- Leaving the business name and EIN off page 2, or signing only one page; both pages must be completed and the form signed.
- Mailing a return with a payment to a no-payment address, or sending a private delivery service package to a P.O. box.
- Including moving expense or bicycle commuting reimbursements on line 4; the instructions say not to treat them as exempt for 2025.
- Stapling Form 940-V to the check or return, or sending cash with it.
Frequently asked questions
What is Form 940 (sp)?
Form 940 (sp) is the Spanish-language version of the IRS Form 940, the employer's annual Federal Unemployment (FUTA) tax return. Employers use it to report FUTA tax for 2025, adjust it for state unemployment tax paid, and show any balance due or overpayment.
When is Form 940 (sp) due for 2025?
February 2, 2026. If you deposited all your FUTA tax on time, you have until February 10, 2026. When a due date falls on a weekend or legal holiday, you may file on the next business day.
Do I have to file Form 940 (sp)?
Yes, if you paid wages of $1,500 or more in any calendar quarter in 2024 or 2025, or had employees in 20 or more different weeks in either year. Household and farm employers have separate tests, and state and local government employees are exempt.
Can any employer use the Spanish version instead of Form 940?
Yes. The IRS instructions say all employers, including those in Puerto Rico and the U.S. Virgin Islands, have the option to file Form 940 (sp). It is the same return in Spanish, and the IRS publishes matching Spanish instructions.
Where do I mail Form 940 (sp)?
It depends on your location and on whether you include a payment. With a payment, mail to Internal Revenue Service, P.O. Box 932000, Louisville, KY 40293-2000. Without one, use the address for your state in the table in the IRS instructions.
How do I pay the FUTA tax I owe?
If line 14 is more than $500, you must deposit by EFT. If it is $500 or less, you may deposit, pay by EFT, pay by card, use EFW when e-filing, or send a check or money order with Form 940-V. Card processors and some providers charge fees.
How do I amend a Form 940 (sp)?
Use a 2025 form to amend a 2025 return and check box a. Complete all amounts that should have been on the original, sign it, and attach an explanation. Unless you e-file, mail it to the no-payment address.
Can I fill out Form 940 (sp) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or pay the return; you submit it to the IRS by e-file or mail.
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