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Directory Results for 2015 Instructions for 940 Department of the Treasury Internal Revenue Service Employer 's Annual Federal Unemployment (FUTA) Tax Return act as an agent for an employer, the agent files Form 2678 with the IRS unless you are a state or - to 2015 Instructions For 945 Irs Tax Forms PDF 8e5d5933c1083c3d8a2d971daac5438b. 2015 Instructions For Form 945 Irs Tax Forms