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Official form guide
Form 940B: 940-B
IRS Form 940‑B is the Employer’s Annual Federal Unemployment (FUTA) Tax Return for agricultural employees. Use it to report and pay any FUTA tax owed for workers employed in farming operations.
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IRS Form 940B - 940-B
IRS Form 940‑B is the Employer’s Annual Federal Unemployment (FUTA) Tax Return for agricultural employees. Use it to report and pay any FUTA tax owed for workers employed in farming operations.
Risk Radar
Scan points- 1A single mis‑typed wage total can generate a penalty and interest.
- 2Using the regular Form 940 instead of 940‑B
- 3Mis‑classifying a worker as non‑agricultural
- 4Applying the wrong FUTA tax rate
- 5Omitting credits for state unemployment tax paid
Plain English
If you run a farm and have paid wages to farm workers, you must tell the IRS how much you owe for federal unemployment tax. Form 940‑B collects that information once a year and lets you send the payment.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you paid wages to agricultural employees.
- Do not use if you only have non‑agricultural employees.
- Check Form 940 if you have both agricultural and non‑agricultural payroll.
Form selector
Use this form or another form?
Both agricultural and non‑agricultural wages
Covers all employees in one return
✓ Verify that all wages are reported correctly
Only non‑agricultural wages
Not applicable for farm‑only reporting
✓ Use regular Form 940
Deadline or filing window
The filing deadline is January 31 of the year following the tax year. If you file after that date, you may incur a late‑filing penalty. Payments are due with the return; late payment also attracts interest. No extension is available for Form 940‑B.
- —Total agricultural wages | Sum of all wages paid to farm workers | Taxable wages | Verify wages do not exceed $7,000 per employee
- —FUTA tax due | Taxable wages × 6.0% (or reduced rate) – credits | Tax owed | Check state unemployment tax credit eligibility
Checklist
What you need before filling it out
Total wages
Payroll register or payroll service report · Payroll records
Taxable wage base
Instructions table · IRS instructions
State unemployment tax paid
State unemployment agency statement · State tax receipts
Signature
Authorized officer signature · Printed name and title
Before you submit
- 1Confirm the form edition matches the tax year
- 2Verify all agricultural employee wages are included
- 3Re‑calculate FUTA tax using the correct rate
- 4Apply any eligible state unemployment tax credits
- 5Check that the total tax due matches the payment amount
- 6Sign and date the form
- 7Attach payment or schedule electronic payment
- 8Use the correct IRS mailing address or e‑file transmitter
- 9Retain a copy of the filed form and payment receipt
How to file this form
- 1Collect payroll data for all farm workers for the calendar year
- 2Calculate taxable wages and FUTA tax liability
- 3Complete each line of Form 940‑B using the instructions
- 4Enter any state unemployment tax credits
- 5Sign the form and attach a check or money order if paying by mail
- 6Mail to the address in the instructions or submit electronically
- 7Record the filing date and payment confirmation
Known limitations
- 1Form does not capture non‑agricultural employee wages
- 2Only one agricultural employer can file per EIN per year
- 3Credits are limited to state unemployment taxes actually paid
- 4Electronic filing requires an approved transmitter
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
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Fillable formOpen in Editor->Form 940‑B is currently active for tax years 2024 onward. The latest edition is dated December 2023. Verify the edition date before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the 2023‑12 version
- Fee – no filing fee, but payment of tax may be required
- Mailing address – use the address in the current instructions
- Electronic filing – verify you have an approved e‑file transmitter
- Signature line – ensure the authorized person signs
Quick Facts
Downloads
After you file
- 1Keep the filed copy and payment proof for at least four years
- 2Reconcile the reported wages with your year‑end payroll summary
- 3Monitor your IRS account for any notices or balance adjustments
- 4If you receive a refund, track the deposit or check
- 5Update your payroll system with the FUTA tax rate used
Sources
- SRCForm 940‑B title and purposeIRS official form description
- SRCFiling deadline January 31IRS instructions for Form 940‑B
- SRCTaxable wage base $7,000IRS instructions
- SRCFUTA tax rate 6.0%IRS guidelines
- SRCState unemployment tax credit eligibilityIRS instructions
- SRCMailing addressForm 940‑B instructions page
- SRCElectronic filing requirementIRS e‑file specifications
- SRCSignature requirementForm 940‑B line for authorized officer
Common confusion points
FUTA rate vs. state unemployment rate
Workers mix up the two percentages
→ Verify the 6.0% (or reduced) federal rate
Agricultural vs. non‑agricultural classification
Some employees work both on‑ and off‑farm
→ Separate wages by work type
Credit eligibility
Not all state taxes qualify for the credit
→ Review state credit rules in the instructions
Form number
940‑B vs. 940
→ Use 940‑B only for pure agricultural payroll
Deadline vs. payment due date
Both are January 31 but penalties differ
→ Pay with the return to avoid interest
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941‑SS (SS‑4) – obtain EIN clarification before resubmitting
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