Form 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return is due By January 31. If the fourth quarter FUTA liability, PLUS any deposited FUTA tax from a previous quarter is $500 or less, you can either deposit the tax or pay the tax with your Form 940 filed by January 31. When the deposit due date falls on a Saturday, Sunday, or legal holiday, you may deposit the tax by the next business day.
This video will show how to fill out this form if you pay tax in California ( click on the link)