Regla de plazo
Annual. January 31 following the end of the tax year.
Due date
January 31 following the end of the tax year.
Who it applies to
Businesses with employees.
Form and agency
Form 940 · Internal Revenue Service
Notes
Most employers also owe state unemployment tax; see the Utah Department of Workforce Services.
Fuentes
- IRS — About Form 940consultado el 17 oct 2026