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2017 Instructions for Form 940

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. tions/I940/ 2017 /A/XML/Cycle07/source(Ini t. & Date) _____Page 1 of 15 15:55 - 16-Nov- 2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 940 Employer's Annual Federal Unemployment (FUTA) Tax ReturnDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to Form 940 and its Instructions , such as legislation enacted after they were published, go to 's NewNew certification program for professional employer organizations.

Page 2 of 15 Fileid: … tions/I940/2017/A/XML/Cycle07/source 15:55 - 16-Nov-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before print

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