IRS Instruction 940 Spanish – IRS Forms, Instructions, Pubs 2026 – In today’s diverse workforce, accessibility to tax information is crucial. For Spanish-speaking employers in the United States, Puerto Rico, and the U.S. Virgin Islands, the IRS provides a Spanish version of Form 940 instructions, known as IRS Instruction 940 Spanish or “Instrucciones para el Formulario 940.” This guide covers the Employer’s Annual Federal Unemployment (FUTA) Tax Return in Spanish, helping employers navigate their federal unemployment tax obligations efficiently. Whether you’re a small business owner or managing payroll for a larger entity, understanding these instructions ensures compliance and avoids penalties. In this SEO-optimized article, we’ll break down the key details using trusted sources from the IRS, including filing requirements, deadlines, and updates for the 2025 tax year.
What is Form 940 and Its Purpose?
Form 940 is the Employer’s Annual Federal Unemployment (FUTA) Tax Return. It allows employers to report and pay their annual FUTA tax, which funds unemployment compensation for workers who have lost their jobs. Combined with state unemployment tax systems, FUTA provides essential support for unemployed individuals. Importantly, only employers pay FUTA tax—it’s not deducted from employee wages.
The Spanish version, Form 940 (sp), and its instructions (i940sp) are identical in content to the English versions but translated for better accessibility. All employers, including those in Puerto Rico and the U.S. Virgin Islands, can file using the Spanish form. The purpose is to calculate the FUTA tax on the first $7,000 of wages paid to each employee annually, after subtracting exempt payments.
Who Must File Form 940?
Not every employer needs to file Form 940. You must file if you answer “yes” to either of these questions for the 2024 or 2025 calendar years:
- Did you pay wages of $1,500 or more to employees in any calendar quarter?
- Did you have one or more employees for at least some part of a day in any 20 or more different weeks? (This includes full-time, part-time, and temporary workers, but excludes partners in partnerships.)
Special rules apply:
- Household employers: File if you paid $1,000 or more in cash wages in any quarter for domestic employees.
- Agricultural employers: File if you paid $20,000 or more in cash wages in any quarter or employed 10 or more farmworkers for at least 20 weeks.
- Indian tribal governments: Exempt if participating in the state unemployment system.
- Tax-exempt organizations (section 501(c)(3)): Generally exempt, unless paying wages on behalf of non-exempt entities.
- State or local government employers: Exempt.
If no wages were paid in 2025, check box “c” on the form and file anyway. If your business closed or stopped paying wages, check box “d” for a final return.
Filing Deadlines for the 2025 Tax Year
For the 2025 tax year, the due date for filing Form 940 is February 2, 2026. However, if you deposited all FUTA taxes when due, you have until February 10, 2026, to file. Deposits are considered timely if postmarked by the U.S. Postal Service or a private delivery service on or before the due date. If the deadline falls on a weekend or holiday, file on the next business day.
FUTA tax deposits are required quarterly if your liability exceeds $500. Deadlines are:
- April 30 (Q1)
- July 31 (Q2)
- October 31 (Q3)
- January 31 (Q4, which is January 31, 2026, for 2025)
Electronic filing is encouraged, and mandatory electronic payments apply for balances due under Executive Order 14247.
FUTA Tax Rate and Credits Explained
The standard FUTA tax rate is 6.0% (0.060) on the first $7,000 of wages per employee. However, employers can claim a credit of up to 5.4% (0.054) for timely state unemployment taxes paid, reducing the effective federal rate to 0.6% (0.006).
Exempt payments (not subject to FUTA) include:
- Employer contributions to health plans or qualified retirement plans.
- Certain fringe benefits.
Note: Moving expense reimbursements and bicycle commuting reimbursements are subject to FUTA tax for 2025, as exclusions remain suspended.
Credit Reduction States for 2025
Some states face FUTA credit reductions if they have outstanding federal loans for unemployment benefits. For 2025:
- California: 1.2% credit reduction (effective rate increases by $84 per employee).
- U.S. Virgin Islands: 4.5% credit reduction.
Employers in these jurisdictions must use Schedule A (Form 940) to calculate the reduction and report it on line 11. Connecticut and New York avoided reductions by repaying loans before November 10, 2025.
If you’re a multi-state employer or in a credit reduction state, check line 1b or line 2 and attach Schedule A.
Step-by-Step Guide to Completing Form 940 (Spanish Version)
The form is divided into parts for ease:
- General Information: Enter your EIN, business name, trade name, and address. Use Courier 12-point font if typing.
- Type of Return: Check boxes for amended (a), successor employer (b), no payments (c), or final (d).
- Part 1: Indicate if you’re in one state (1a) or multiple (1b). Check if in a credit reduction state (2).
- Part 2: Report total payments (line 3), exempt payments (line 4a-4e), amounts over $7,000 per employee (line 5), subtotal (6), taxable FUTA wages (7), and tax before adjustments (8 = 7 x 0.006).
- Part 3: Adjustments for excluded wages (9), state tax credits (10; use worksheet if partial), and credit reductions (11).
- Part 4: Total tax after adjustments (12), deposits (13), balance due (14), or overpayment (15a). Opt for refund or credit (15b), with direct deposit available (15c-15e).
- Part 5: If tax > $500, report quarterly liabilities (16a-16d; total on 17).
- Parts 6-7: Authorize third-party designee and sign.
For aggregate filers (e.g., agents under section 3504 or CPEOs), identify yourself and attach Schedule R.
Round to whole dollars consistently if elected. Amend using the same form, checking box “a,” and attach an explanation.
Recent Changes and Updates for 2025
Key updates include:
- New identifiers for aggregate returns (e.g., section 3504 agents or CPEOs).
- Direct deposit for refunds via Executive Order 14247 (starting March 25, 2025).
- Mandatory electronic payments for balances due.
- Electronic transcripts available for 2023 and later via IRS business accounts.
- Permanent suspension of moving and bicycle reimbursement exclusions post-2025 (per Public Law 119-21).
- Electronic amended filing via Modernized e-File (MeF).
All deposits must use EFTPS, IRS Direct Pay, or business accounts.
Where to Download the Spanish Version
Download the latest IRS Instruction 940 Spanish (for 2025) directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/i940sp.pdf. The form itself is at https://www.irs.gov/pub/irs-pdf/f940sp.pdf, and Schedule A (Spanish) at https://www.irs.gov/pub/irs-pdf/f940sasp.pdf. These were revised on November 25, 2025.
For mailing, addresses vary by location and payment status (e.g., Kansas City for no payment, Louisville for with payment). Electronic filing is preferred to avoid delays.
Tips for Avoiding Penalties
- Deposit and pay on time.
- File accurately and electronically.
- Keep records for at least four years.
- If amending, explain changes clearly.
By following IRS Instruction 940 Spanish, employers can ensure smooth compliance with FUTA requirements. For personalized advice, consult a tax professional or visit IRS.gov for more resources. This guide is based on the most current information as of February 12, 2026.