Any business who paid wages of $1,500 or more to employees in any calendar quarter in 2024 or 2025 or a business that had one or more employees for at least some part of a day in any 20 or more different weeks in 2024 or 20 or more different weeks in 2025.
Form 940 must be filed annually by the last day of January following the tax year. If the due date falls on a weekend or holiday, the form is due the next business day.
Click here to learn more about the Form 940 due date information.
