Last reviewed: October 20, 2026

Form 940 due date and the 2026 FUTA wage base

Form 940 is the annual federal unemployment tax return. HR360 TechX does not file it and does not deposit FUTA tax.

Due date

Publication 509 lists Form 940 as due the last day of the first calendar month after the year ends. The IRS also says that if the due date falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Employers who deposited all FUTA tax on time can have the extra days described in Publication 15 and the Form 940 instructions, commonly to February 10. Sources: Publication 509 (2026) and Publication 15 (2026).

2026 rate

Publication 15 states that for 2026 the FUTA tax rate is 6.0% on the first $7,000 you pay each employee. A credit of up to 5.4% may apply for state unemployment taxes paid in full and on time, which leaves a 0.6% net rate when the maximum credit applies and the state is not a credit-reduction state. Do not assume the 0.6% rate if you paid the state tax late.

Rates for the new year

Do not budget a 2027 minimum wage from this page. FloridaCommerce has already published that the $15.00 Florida minimum wage effective September 30, 2026 stays in place through December 31, 2027: Florida minimum wage. Other states should be checked on the DOL consolidated table and the state labor department before January. Social Security’s 2027 wage base is not copied here because Publication 15 (2026) states the 2026 base of $184,500, not the following year.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.