When is the deadline to file the Form 940 Amendment?

Last modified 4/12/2023 4:42:37 AM EST

It's important for employers to note that there is no specific deadline to file the Form 940 Amendment. You can file a 940 Amendment as soon as you discover an error or omission to avoid potential penalties or interest charges for underpayment of FUTA taxes.

However, in general, you must file the amendment within three years of the date you filed the original Form 940 or within two years of the date you paid the FUTA tax for the year, whichever is later.