940

Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
97
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 940 online
Page 1 of form 940

Form 940 (sp): Employer's Annual Federal Unemployment (FUTA) Tax Return, Spanish Version

Form 940 (sp) is the Spanish version of Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, for 2025. Its Spanish title is "Formulario 940 para 2025: Declaración del Impuesto Federal Anual del Empleador del Impuesto Federal para el Desempleo (FUTA)". The lines, check boxes and the Form 940-V payment voucher at the end are all in Spanish. The English edition is Form 940.

The Instructions for Form 940 say all employers, including employers in Puerto Rico and the U.S. Virgin Islands, have the option to file Form 940 (sp). The About Form 940 page says only employers pay FUTA tax, and that it is not collected or deducted from employees' wages.

The form tells filers to read the separate instructions first, and to complete both pages and sign. You can fill out the PDF free in your browser on this page and download the result without an account.

Top of page 1 of Form 940 (sp): Employer's Annual Federal Unemployment (FUTA) Tax Return, Spanish Version, as printed by IRS

What's on Form 940 (sp)

Encabezado y Clase de Declaración

EIN, legal name, trade name and address, and the type of return: amended, successor employer, no payments to employees in 2025, or final.

Parte 1: Infórmenos sobre su declaración

Tell us about your return: the state abbreviation for one state (line 1a), multi-state employer (1b) and credit reduction state (2).

Partes 2 y 3: impuesto y ajustes

Lines 3 to 8 figure FUTA tax before adjustments, with line 8 as line 7 x 0.006. Lines 9 to 11 are the adjustments, with line 9 as line 7 x 0.054.

Parte 4: saldo o pago en exceso

Total FUTA tax, deposits, the balance due, and an overpayment applied to the next return or refunded by direct deposit on lines 15a to 15e.

Partes 5, 6 y 7

Quarterly liability on lines 16a to 17 when line 12 is more than $500, a third-party designee with a 5-digit PIN, and the signature and paid preparer block.

Formulario 940-V: Comprobante de Pago

The payment voucher on the last page, with its own Spanish instructions, for a balance due paid by check or money order.

The part titles are in Spanish. Each item gives the English meaning.

How to fill out Form 940 (sp)

  1. 1

    Business details

    Enter the EIN, the legal business name (not the trade name), any trade name and the address. The name and EIN repeat at the top of page 2.

  2. 2

    Type of return

    Check every box that applies under "Clase de Declaración". An aggregate filer also checks one filer type.

  3. 3

    Parte 1

    Enter the state abbreviation on line 1a, or check 1b and complete Schedule A (Form 940). Check line 2 for wages paid in a credit reduction state.

  4. 4

    Partes 2 a 4

    Total all payments, subtract exempt payments (boxes 4a to 4e) and amounts over $7,000 per employee, then figure the tax, adjustments and the balance or overpayment. Lines that do not apply stay blank.

  5. 5

    Parte 5

    Only if line 12 is more than $500, enter the FUTA tax liability for each quarter, not the amount deposited. Line 17 equals line 12.

    Parte 5 on page 2 of Form 940 (sp): Employer's Annual Federal Unemployment (FUTA) Tax Return, Spanish Version, as printed by IRS
  6. 6

    Partes 6 y 7

    Choose whether a designee may talk with the IRS about the return, then sign, print name and title, date it and give a daytime phone.

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Deadline, payments and where it goes

Due date for 2025

The instructions give February 2, 2026, or February 10, 2026 for an employer that deposited all FUTA tax when due.

Deposits

Line 14 says a balance over $500 is deposited, while $500 or less can be paid with the return. The voucher page says deposits go by electronic funds transfer through EFTPS, IRS Direct Pay or the IRS business tax account.

Paying by check

With Form 940-V, the check or money order is made payable to "United States Treasury" and shows the EIN, "Formulario 940" and "2025". No cash, and no stapling the voucher or payment to the return.

Where it goes

The instructions encourage e-filing. A paper return goes to an address based on location and whether a payment is included. For Puerto Rico and the U.S. Virgin Islands without a payment: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.

No EIN yet

The voucher instructions say to write "Applied For" (Solicitado) and the application date if the EIN has not arrived by the Form 940 due date.

Related forms

Who files Form 940 (sp)?

  • Employers choosing Spanish

    The instructions say any employer, including one in Puerto Rico or the U.S. Virgin Islands, may file Form 940 (sp).

  • Employers meeting the 2025 tests

    The instructions name wages of $1,500 or more in any calendar quarter of 2024 or 2025, or one or more employees in 20 or more different weeks in either year.

  • Multi-state and credit reduction employers

    Lines 1b and 2 send an employer that paid state unemployment tax in more than one state, or wages in a credit reduction state, to Schedule A (Form 940).

  • Aggregate return filers

    The "Sólo Declarantes de Declaraciones Agregadas" boxes are for a section 3504 agent, a certified professional employer organization (CPEO) or another third party.

  • Paid preparers

    A paid preparer fills in the "Para Uso Exclusivo del Preparador Remunerado" block with a PTIN and firm details.

An employer completes it and files it with the IRS. The instructions set out who has to file; the form identifies the employer by EIN and legal business name.

Official sources and the blank

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Questions about Form 940

What language is Form 940 (sp) in?

Spanish. The 2025 return, its payment voucher and the voucher instructions are in Spanish. The English edition is Form 940.

Who may file the Spanish version?

The Instructions for Form 940 say all employers, including employers in Puerto Rico and the U.S. Virgin Islands, have the option to file Form 940 (sp).

When is Schedule A needed?

Lines 1b and 2 say to complete "Anexo A (Formulario 940)", Schedule A, for a multi-state employer or for wages paid in a credit reduction state.

What rates are printed on the form?

Line 8 multiplies line 7 by 0.006. Line 9 uses 0.054 when all taxable FUTA wages were excluded from state unemployment tax.

Is FUTA tax taken from employee pay?

No. The About Form 940 page says only employers pay FUTA tax and not to collect or deduct it from employees' wages.

When is the 2025 return due?

The instructions give February 2, 2026, or February 10, 2026 for an employer that deposited all FUTA tax when due.