How To Register For Federal Unemployment Tax

You can pay taxes for form 940 electronically using eftps.

How to register for federal unemployment tax. The form must be completed even if the entity is not liable so that the division can follow up at a time when liability may have been achieved or eliminate the entity from further follow ups. Federal pandemic unemployment compensation fpuc is a temporary program that provides an extra 600 a week on top of your regular unemployment insurance benefit. Only the employer pays futa tax. The first page of form 940 is shown here and the second page is shown next. It will specify the legal basis for your liability the date your ui coverage starts your tax rate and your arizona ui employer account number be sure to include this account number on any correspondence with des.

Before you register you must obtain a federal employer identification number fein from the internal revenue service irs. If you are self employed visit the self employed individuals tax center page for information about your tax obligations. You can also obtain an application by calling the irs at 800 829 3676. If you need an fein you can download an application form ss4 or apply online at the irs web site. Understand the various types of taxes you need to deposit and report such as federal income tax social security and medicare taxes and federal unemployment futa tax.

Most employers pay both a federal and a state unemployment tax. The division uses the unemployment tax registration to determine whether an entity is liable for unemployment tax as a new or successor employer. For a list of state unemployment tax agencies visit the u s. It is not deducted from the employee s wages. If your state collects this tax you will need to register with your state.

To 3 00 p m tty relay for deaf and hard of hearing. Department of labor s contacts for state ui tax information and assistance. 1 800 593 7660 customer service available mon fri 8 00 a m. All businesses with employees must get a federal employer id number ein to be used for all employment taxes. This id number qualifies as the registration for your business and federal unemployment insurance payments.

For more information refer to the instructions for form 940. Contacts for unemployment benefits. On paper employers can register by completing one of the two forms below. If you are determined liable to pay ui taxes a determination of unemployment insurance liability uc 016 or uc 015a will be mailed to you by des.