Form 940
E184398
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Form 940 canonical | 4 |
| Employer's Annual Federal Unemployment (FUTA) Tax Return | 1 |
| Form 940 Schedule A | 1 |
| IRS Form 940 | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1620617 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 940 Context triple: [Form 941, relatedTo, Form 940]
-
A.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
-
B.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
C.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
D.
Form W-3
Form W-3 is a transmittal form used by employers to summarize and submit all employees’ W-2 wage and tax statements to the Social Security Administration.
-
E.
Form U4
Form U4 is the uniform registration form used by broker-dealer and investment adviser representatives in the United States to apply for and update their licensing and disclosure information with regulators.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 940 Target entity description: Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
A.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
-
B.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
C.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
D.
Form W-3
Form W-3 is a transmittal form used by employers to summarize and submit all employees’ W-2 wage and tax statements to the Social Security Administration.
-
E.
Form U4
Form U4 is the uniform registration form used by broker-dealer and investment adviser representatives in the United States to apply for and update their licensing and disclosure information with regulators.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
IRS tax form
ⓘ
United States federal tax form ⓘ |
| abbreviation | FUTA ⓘ |
| appliesTo |
employers that met FUTA wage or employee thresholds
ⓘ
employers that paid wages subject to FUTA ⓘ |
| category |
business tax form
ⓘ
employment tax form ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| dataCollected |
adjustments for state unemployment contributions
ⓘ
credit reduction state information ⓘ exempt payments from FUTA ⓘ total payments to all employees ⓘ |
| dueDateRule | due by January 31 following the end of the calendar year ⓘ |
| extendedDueDateRule | February 10 if all FUTA tax was deposited on time ⓘ |
| filingFrequency | annual ⓘ |
| filingMethod |
e-file through authorized providers
ⓘ
paper filing by mail ⓘ |
| governingBody |
U.S. Department of the Treasury
ⓘ
linked to:
United States Department of the Treasury
|
| hasComponent |
Form 940 Schedule A
ⓘ
linked to:
Form 940
|
| isRequiredFor | compliance with FUTA reporting requirements ⓘ |
| issuedBy | Internal Revenue Service ⓘ |
| language | English ⓘ |
| legalAuthority | Internal Revenue Code ⓘ |
| officialName |
Employer's Annual Federal Unemployment (FUTA) Tax Return
ⓘ
linked to:
Form 940
|
| publicationReference | IRS Instructions for Form 940 ⓘ |
| relatedForm |
Form 941
ⓘ
Form 944 ⓘ |
| relatedTo |
Federal Unemployment Tax Act
ⓘ
unemployment compensation system ⓘ |
| reports |
FUTA tax deposits made
ⓘ
FUTA tax due ⓘ FUTA taxable wages ⓘ balance of FUTA tax owed or overpaid ⓘ total payments to employees subject to FUTA ⓘ |
| requires |
employer identification number
ⓘ
employer name and address ⓘ state unemployment account information ⓘ |
| Schedule AUsedFor | multi-state FUTA wage allocation ⓘ |
| subjectTo |
IRS interest on underpayments
ⓘ
IRS penalties for late filing ⓘ IRS penalties for late payment ⓘ |
| supports | calculation of FUTA tax after state credits ⓘ |
| supportsProgram |
federal-state unemployment insurance system
ⓘ
state workforce agencies ⓘ |
| taxTypeReported | Federal Unemployment Tax Act tax ⓘ |
| taxYearBasis | calendar year ⓘ |
| usedBy | employers ⓘ |
| usedFor |
paying FUTA taxes
ⓘ
reporting FUTA tax liability ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 940 Description of subject: Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Form 940
linked to: Form 940
linked to: Form 940