How we certify FUTA
FUTA covers unemployment, training and job-seeking services across the United States. Each year, we look at the wages you report to the IRS on either:
- Form 940.
- Form 1040 Schedule H.
We compare them to wages you report to Washington for unemployment insurance purposes. We use this to certify:
- Your tax rate.
- The amount of taxable wages.
- The amount of taxes each employer paid for two years prior. (For example, we sent 2013 data to the IRS in 2015.)
If we find discrepancies, we are unable to certify FUTA. If this happens, the IRS either contacts us for a recertification or you directly. You can request a recertification from us to get this information to the IRS.
How to avoid issues with FUTA
Most problems happen when you do not notify us of either a change in your:
- Business structure or entity.
- Federal Employer Identification Number (EIN).
Your EIN needs to match what we have in our tax and wage files. If there is no match, then we charge you the maximum FUTA rate, depending on your tax payments to the state.
Request FUTA certification or recertification
Requests for FUTA certification or recertification in Washington need to be in writing. They should include all the following:
- Your name.
- A phone number to contact you.
- The year that you are recertifying.
- The first page of the IRS notice you received, if applicable.
You can submit your request using one of the methods below.
Email your request
Email us at EmployerAccountsTaxESD@esd.wa.gov.
Mail your request
Send mail to:
Employment Security Department
UI Tax and Wage Administration/Employer Accounts
PO Box 9046
Olympia, WA 98507-9046
Learn more about FUTA taxes
Visit the IRS webpage about Form 940. The IRS will post about anything affecting Form 940, such as future legislation.