Who Must File Form 940?
If you answer “Yes” to either of these questions, you must file Form 940:
(i) Did you pay wages of $1,500 or more to employees in any calendar quarter during 2016 or 2017?
(ii) Did you have one or more employees work for 20 or more different weeks, for at least some part of the day, in 2016 or 2017?
Last modified 05 Jan 2018 05:01 EST