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Massachusetts 2025 IRS 940: What You Should Know

It is not a final “paper” publication. Dec 8, 2025 — This is a standard reference document, the “reference” form for the IRS. Form 940, Employer's Annual Federal Unemployment Tax Act (FTA) tax information, will be used to report your annual Federal Unemployment Tax Act (FTA) tax on a tax return. Form 940, Employer's Annual Federal Unemployment Tax Act (FTA) tax information, can be used by the taxpayers who are filing the 940 information returns for the first time or who need a copy of a 940 return. For Form 940—Payment and Taxes With Department of Unemployment Assistance (DUE)  June 18, 2025 — This is a draft of a “Payment and Taxes with Department of Unemployment Assistance (DUE) Publication, an IRS publication explaining how to file your Form 940 with DUE. Find mailing addresses by state and date for filing Form 940. Nov 8, 2025 — This is the “Payment and Taxes with State Unemployment Tax Systems (STATS)” publication explaining how to file and pay your taxes with your state's unemployment tax system. This Publication may be used by the taxpayers who are filing the Form 940 or who need a copy of a 940 return. For Form 940—Employer's Annual Federal Unemployment Tax Act (FTA) tax information, use Form 940-ES with the date of birth.

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