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Tax products CD-ROM. Some forms and instructions also available in: United States. Internal Revenue Service. Reproducible copies of federal tax forms and Check out Form 940 instructions and the steps required to file a Federal Unemployment Tax Return. Discover the FUTA Tax Rate in 2021. IRS Form 940 is a form used by employers to record and remit the Federal Unemployment Tax Act (FUTA) tax when they pay more than $1,500 of wages to Here are instructions for getting information from Patriot Software to complete your Form 940.Instructions for Form 940. Employer's Annual Federal Unemployment (FUTA) Tax Return taxes by credit card, see Pub. 15 (Circular E) or visit the IRS. Seasonal employers, household employers, and farm employers may be exempt from the Form 941 filing requirement. See Internal Revenue Service, Instructions for