Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
employers
|
| gptkbp:category |
gptkb:tax_law
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:date |
January 31
|
| gptkbp:filingMethod |
gptkb:newspaper
annual electronic |
| gptkbp:firstIssueDate |
1979
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 940
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:officialName |
gptkb:Employer's_Annual_Federal_Unemployment_(FUTA)_Tax_Return
|
| gptkbp:publicLawNumber |
940
|
| gptkbp:purpose |
Report and pay federal unemployment taxes
|
| gptkbp:relatedTo |
gptkb:Form_941
gptkb:Form_944 |
| gptkbp:requires |
employer paid $1,500 or more in wages in any calendar quarter
employer had one or more employees for at least some part of a day in 20 or more different weeks |
| gptkbp:taxStatus |
gptkb:Federal_Unemployment_Tax_Act_(FUTA)
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-940
|
| gptkbp:bfsParent |
gptkb:Federal_Unemployment_Tax_Act
|
| gptkbp:bfsLayer |
5
|