2021 Instructions for Form 940 IRS tax forms
CPEOs must generally file Form 940 and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, electronically. For more information about a CPEO''s requirement to file electronically, see Rev. Proc. 201714, 20173 426, available at /irb/ 201703_IRB#RP201714. Outsourcing payroll duties. Generally, as an employer,