Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
employers
|
| gptkbp:category |
employment tax
|
| gptkbp:coversYear |
previous calendar year
|
| gptkbp:date |
January 31
|
| gptkbp:filingMethod |
gptkb:newspaper
annually electronic |
| gptkbp:firstIssueDate |
1972
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS 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:relatedTo |
gptkb:IRS_Form_941
|
| 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 any 20 or more different weeks in a year |
| gptkbp:taxStatus |
gptkb:Federal_Unemployment_Tax_Act_(FUTA)
|
| gptkbp:usedFor |
reporting and paying federal unemployment taxes
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-940
|
| gptkbp:bfsParent |
gptkb:IRS_Form_941
|
| gptkbp:bfsLayer |
5
|