Page 195 - BusinessStructures & Forms

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Employer Identification Number change. See Pub. 1635 to see if you also need to apply
(EIN), Name, Trade Name, and for a new EIN.
Address Address or responsible party change. Complete and
mail Form 8822-B to notify the IRS of an address or
responsible party change. Don’t mail Form 8822-B with
Enter Your Business Information at the Top of your Form 940. For a definition of "responsible party," see
the Form the Instructions for Form SS-4.
Enter your EIN, name, and address in the spaces Type of Return
provided. You must enter your name and EIN here and on
page 2. Enter the business (legal) name that you used Review the box at the top of the form. If any line applies to
when you applied for your EIN on Form SS-4. For you, check the appropriate box to tell us which type of
example, if you’re a sole proprietor, enter “Ronald Smith” return you’re filing. You may check more than one box.
on the Name line and “Ron's Cycles” on the Trade Name
line. Leave the Trade Name line blank if it is the same as Amended. If this is an amended return that you’re filing to
your Name. correct a return that you previously filed, check box a.
If you pay a tax preparer to fill out Form 940, make sure Successor employer. Check box b if you're a successor
employer and:
the preparer shows your business name exactly as it
• You’re reporting wages paid before you acquired the
appeared when you applied for your EIN. business by a predecessor who was required to file a
Employer identification number (EIN). To make sure Form 940 because the predecessor was an employer for
that businesses comply with federal tax laws, the IRS FUTA tax purposes, or
monitors tax filings and payments by using a numerical • You’re claiming a special credit for state unemployment
system to identify taxpayers. A unique nine-digit EIN is tax paid before you acquired the business by a
assigned to all corporations, partnerships, and some sole predecessor who wasn't required to file a Form 940
proprietors. Businesses needing an EIN must apply for a because the predecessor wasn't an employer for FUTA
number and use it throughout the life of the business on all tax purposes.
tax returns, payments, and reports. A successor employer is an employer who:
Your business should have only one EIN. If you have • Acquires substantially all the property used in a trade or
more than one and aren't sure which one to use, write to business of another person (predecessor) or used in a
the IRS office where you file your returns (using the separate unit of a trade or business of a predecessor; and
Without a payment address under Where Do You File, • Immediately after the acquisition, employs one or more
earlier) or call the IRS at 800-829-4933 (toll free). If you're people who were employed by the predecessor.
outside the United States, call 267-941-1000 (toll call). No payments to employees in 2022. If you’re not liable
If you don't have an EIN, you may apply for one by for FUTA tax for 2022 because you made no payments to
visiting IRS.gov/EIN. You may also apply for an EIN by employees in 2022, check box c. Then, go to Part 7, sign
faxing or mailing Form SS-4 or SS-4PR to the IRS. If the the form, and file it with the IRS.
principal business was created or organized outside of the
United States or U.S. territories, you may also apply for an Final: Business closed or stopped paying wages. If
EIN by calling 267-941-1099 (toll call). If you haven’t this is a final return because you went out of business or
received your EIN by the due date of Form 940, write stopped paying wages and you won't be liable for filing
“Applied For” and the date you applied in the space Form 940 in the future, check box d. Complete all
shown for the number. applicable lines on the form, sign it in Part 7, and file it with
the IRS. Also attach a statement to your return showing
If you’re filing your tax return electronically, a valid the name of the person keeping the payroll records and
! EIN is required at the time the return is filed. If a the address where those records will be kept.
CAUTION valid EIN isn't provided, the return won't be
accepted. This may result in penalties. Disregarded entities. A disregarded entity is required to
file Form 940 using its name and EIN, not the name and
Always be sure the EIN on the form you file exactly EIN of its owner. An entity that has a single owner and is
TIP matches the EIN that the IRS assigned to your disregarded as separate from its owner for federal income
business. Don't use a social security number tax purposes is treated as a separate entity for purposes
(SSN) or individual taxpayer identification number (ITIN) of payment and reporting federal employment taxes. If the
on forms that ask for an EIN. Filing a Form 940 with an entity doesn't currently have an EIN, it must apply for one
incorrect EIN or using the EIN of another's business may using one of the methods under Employer identification
result in penalties and delays in processing your return. number (EIN), earlier. Disregarded entities include
single-owner limited liability companies (LLCs) that
Tell Us if You Change Your Business Name, haven't elected to be taxed as a corporation for federal
income tax purposes, QSubs, and certain foreign entities
Business Address, or Responsible Party treated as disregarded entities for U.S. income tax
Notify the IRS immediately if you change your business purposes. Although a disregarded entity is treated as a
name, business address, or responsible party. separate entity for employment tax purposes, it isn't
Name change. Write to the IRS office where you filed subject to FUTA tax if it is owned by a tax-exempt
your return (using the Without a payment address under organization under section 501(c)(3) and isn't required to
Where Do You File, earlier) to notify the IRS of any name file Form 940. For more information, see Disregarded

Instructions for Form 940 (2022) -7-