IRS Form 940 reports an employer's annual Federal Unemployment Tax Act (FUTA) tax. The due date for filing Form 940 is January 31. However, if all FUTA tax was deposited when it was due, Form 940 may be filed by February 10. If the due date for a filing return falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next business day.
Please note that an employer's FUTA tax may be affected if their home state is considered to be a credit reduction state. For more information, see the following page in the Zenefits Help Center.