Form 940-B: Request for Verification of Credit Information Shown on Form 940

Form 940-B is a request from the Internal Revenue Service to a state agency. It lists the state credit information an employer showed on its Form 940 for a calendar year and asks the state to confirm it against the state's own records.

The form says: "The Form 940 filed with the IRS by the employer named above indicates the following information for the calendar year shown." It then lists, by state, the state reporting number, taxable payroll, experience rate period, experience rate and contributions actually paid to the state. The state agency is asked to complete the certification, show any differences and any contributions paid after February 1, and fax or mail the form back to the IRS service center's FUTA liaison.

The form is addressed to the state agency, not to the employer named on it, and the PDF has no instruction page. You can view and fill the PDF free in your browser on this page and download it without an account.

What's on Form 940-B

Employer details

Name and address of employer, date, calendar year and employer identification number.

Columns 1 to 6: Form 940 information

State in which employees performed services, state reporting number, taxable payroll as defined in the state act, experience rate period from and to, experience rate, and contributions actually paid to the state.

Reply details

A fax number, or mail to the Director, Internal Revenue Service Center, Attention: FUTA Liaison, and space for other remarks.

State records section

Columns for the state's figures: state reporting number, experience rate period, state taxable wages, experience rate, and contributions paid before February 1, February 1 through February 10, and after February 10.

Certification

A statement that, except as shown, the state's records agree with columns 2 to 6 and all contributions were paid before February 1, with the name of the state, the name of the state officer and the date.

How Form 940-B is filled out

1
IRS: employer and columns 1 to 6
The IRS enters the employer's name, address and EIN, the date, the calendar year and the Form 940 figures in columns 1 to 6.
2
IRS: reply details
The IRS fills in the fax number or service center mailing details and the name of the FUTA liaison.
3
State: compare records
The state agency checks columns 2 to 6 against its records and shows any differences in the lower section.
4
State: contribution dates
The state shows contributions by when they were paid: before February 1, February 1 through February 10, or after February 10.
5
State: certify and return
A state officer enters the state's name, the officer's name and the date, then faxes or mails the form back to the IRS.

Why fill Form 940-B on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

Fill the form right in your browser, no software to install
Free to fill and free to download, with no account
The official blank straight from the IRS, not a copy someone retyped
Works on a phone, tablet or computer

Where it goes and what the PDF contains

Where it goes

Back to the IRS by fax or mail to the Director, Internal Revenue Service Center, Attention: FUTA Liaison. The fax number and attention name are blank on the PDF.

Contributions after February 1

The form asks the state agency to show any differences from its records and any contributions paid after February 1.

Two copies

The PDF holds two copies of the same page. The first is marked Part 1, State Agency copy.

No instructions

The PDF has no instruction page, and no separate instructions are linked for it.

Who completes Form 940-B?

The IRS service center
The IRS fills in the employer's name, address and EIN, the calendar year and the Form 940 information in columns 1 to 6, and asks for the reply to go to the Director, Internal Revenue Service Center, Attention: FUTA Liaison.
The state agency
The form says: "State Agency: Please complete the certification below and fax or mail it back to us." A state officer certifies the records and adds the state's name and the date.
The employer named on the form
The employer is the subject of the request. Its Form 940 entries are what the state is asked to check, and the form has no place for the employer to sign.
Not filed by employers
The form starts from a Form 940 the employer already filed with the IRS. Nothing on Form 940-B asks the employer to complete or send it.

Form 940-B passes between the IRS and a state agency. It is not a form employers or individuals file.

Official sources and the blank

Official IRS form page
The agency’s own page for Form 940-B.
Blank PDF
The official blank form, to print or fill by hand.

Do it all with indox

View all 94 tools

Questions about Form 940-B

Do employers file Form 940-B?

No. The form is a request from the IRS to a state agency about a Form 940 the employer already filed. The state agency completes the certification and returns it.

What does the state agency certify?

That, except as shown, its records agree with the entries in columns 2 through 6, and that all contributions were paid before February 1.

Where does the state send it?

By fax or mail to the Director, Internal Revenue Service Center, Attention: FUTA Liaison, using the details the IRS enters on the form.

Which contribution dates does it track?

Contributions paid before February 1, February 1 through February 10, and after February 10.

Are there instructions for Form 940-B?

No instructions are printed on the PDF, and no separate instructions are linked to it.

Form 940-B: Request for Verification of Credit Information Shown on Form 940