What it means
The IRS shows no Form 940 (annual unemployment tax return) for the year named.
Respond within
30 days from the date on the notice
What to send
The Form 940, or the response form if none was required.
When to get help
Not usually.

What the letter says

A business with employees is expected to file Form 940 annually. The IRS has none for the year.

What to do

File it if required. If you had no employees, or the business closed, say so on the response form with the date.

What to gather

  • The notice
  • Payroll records for the year
  • Business closure paperwork if applicable

Write back

The Missed deadline explanation tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.

Before you send anything

This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, Understanding your CP59 notice
  3. IRS, Understanding your CP3219N notice