Wednesday, March 13, 2019

QuickAlerts - Technical - Form 940 in Modernized e-File (MeF) for Tax Year 2018

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QuickAlerts for Tax Professionals March 13, 2019 

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Subject:  Form 940 in Modernized e-File (MeF) for Tax Year 2018


Attention: Form 940 Software Developers, Return Transmitters, and Authorized IRS e-file Providers/EROs

The IRS is receiving electronically filed Forms 940 where filers are incorrectly leaving Lines 1a and 1b, and Line 9 blank yet there is a positive amount on Line 7. Per Form 940 instructions: you may leave lines 1a and 1b blank only if all the wages you paid to all employees in all states were excluded from state unemployment tax. If you leave lines 1a and 1b blank, and line 7 is more than zero, you must complete line 9 because all the taxable FUTA wages you paid were excluded from state unemployment tax.     

Questions or comments may be directed to the e-help Desk at 1-866-255-0654.

 

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