Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure
and collect the right
amount of tax. Chapter 23, Federal Unemployment Tax Act, of Subtitle C, Employment Taxes, of the Internal Revenue Code imposes
a tax on employers with
respect to employees. This form is used to determine the amount of the tax that you owe. Section 6011 requires you to provide
information if you are liable for FUTA tax under section 3301. Section 6109 requires you to provide your employer identification
number (EIN). If you
fail to provide this information in a timely manner, you may be subject to penalties and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows
or requires the IRS to
disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose
your tax information to the
Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia for use in administering
their tax laws.
We may also disclose this information to Federal and state agencies to enforce Federal nontax criminal laws and to combat
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
7 hr., 8 min.; Learning about the law or form, 1 hr., 5 min.; Preparing and sending the form to the IRS, 1hr., 5 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Tax Products Coordinating Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send
Form 940-EZ to this office. Instead, see Where To File on page 2.