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Web making payments with form 940 to avoid a penalty, make your payment with your 2022 form 940 only if your futa tax for the fourth quarter (plus any undeposited amounts. Web cpeos must generally file form 940 and schedule r (form 940), allocation schedule for aggregate form 940 filers, electronically. Form 940, employer's annual federal unemployment tax return. Futa is different from fica as employees don’t contribute.
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