IRS Instructions for Form 940
E697235
IRS Instructions for Form 940 is the official IRS guidance document that explains how employers should complete and file Form 940, the annual federal unemployment (FUTA) tax return.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IRS Instructions for Form 940 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7941387 — 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: IRS Instructions for Form 940 Context triple: [Form 940, publicationReference, IRS Instructions for Form 940]
-
A.
Form 940
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
B.
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.
-
C.
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.
-
D.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
-
E.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
- 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: IRS Instructions for Form 940 Target entity description: IRS Instructions for Form 940 is the official IRS guidance document that explains how employers should complete and file Form 940, the annual federal unemployment (FUTA) tax return.
-
A.
Form 940
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
B.
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.
-
C.
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.
-
D.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
-
E.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
IRS publication
ⓘ
United States federal government document ⓘ tax form instruction ⓘ |
| appliesToForm | Form 940 ⓘ |
| availableFrom | IRS website ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| describes | annual federal unemployment tax return ⓘ |
| explains |
FUTA tax rates
ⓘ
FUTA wage base ⓘ credit for state unemployment tax ⓘ credit reduction states ⓘ e-file options for Form 940 ⓘ electronic federal tax payment system ⓘ how to complete Form 940 ⓘ how to compute FUTA tax ⓘ how to correct a previously filed Form 940 ⓘ how to file Form 940 ⓘ how to make FUTA tax deposits ⓘ how to report FUTA tax liability ⓘ interest on underpayments ⓘ penalties for late filing ⓘ penalties for late payment ⓘ recordkeeping requirements for FUTA ⓘ rules for Indian tribal governments ⓘ rules for state and local government employers ⓘ rules for tax-exempt organizations ⓘ special rules for agricultural employees ⓘ special rules for household employees ⓘ when Form 940 is due ⓘ where to file Form 940 ⓘ who must file Form 940 ⓘ |
| format | PDF ⓘ |
| includesSection |
definitions of key terms
ⓘ
how to figure your FUTA tax ⓘ line-by-line instructions ⓘ when you are not liable for FUTA tax ⓘ where to get help ⓘ who must pay FUTA tax ⓘ |
| issuedBy | Internal Revenue Service ⓘ |
| language | English ⓘ |
| legalStatus | official IRS guidance ⓘ |
| regulates | reporting of FUTA tax by employers ⓘ |
| relatedTo |
FUTA tax law
ⓘ
Form 940 ⓘ |
| subject |
employer payroll tax compliance
ⓘ
federal unemployment tax ⓘ |
| targetAudience |
employers
ⓘ
payroll professionals ⓘ tax practitioners ⓘ |
| updated | annually ⓘ |
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: IRS Instructions for Form 940 Description of subject: IRS Instructions for Form 940 is the official IRS guidance document that explains how employers should complete and file Form 940, the annual federal unemployment (FUTA) tax return.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.