Form 940

Use this skill when an employer (sole proprietor, single-member LLC, partnership, S corporation, C corporation, or other business with W-2 employees) must prepare Form 940, the Employer's Annual Federal Unemployment (FUTA) Tax Return, including Schedule A (Form 940) for multi-state employers and employers in a credit reduction state. Triggers on phrases like "Form 940", "FUTA return", "federal unemployment tax", "FUTA tax due", "Schedule A Form 940", "credit reduction state", "California FUTA credit reduction", "FUTA deposit", "$7,000 FUTA wage base", "S-corp FUTA", "amend Form 940", "late state unemployment tax FUTA credit". Do NOT use for: household employers reporting a nanny or housekeeper on their Form 1040 — use schedule-h; Social Security, Medicare, and income tax withholding returns — use form-941; state unemployment (SUTA) wage reports — state forms, out of scope; agricultural employers' Form 943; aggregate filers (section 3504 agents, CPEOs) who need Schedule R (Form 940); independent contractor payments — use form-1099-nec.

mkdir -p ~/.claude/skills/form-940
curl -L https://claudskills.com/skills/form-940/SKILL.md \
  -o ~/.claude/skills/form-940/SKILL.md

@misc{form-940-2026,
  author    = {jupid-tax},
  title     = {Form 940 [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/form-940/}
}