12 Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12) 12 13 FUTA tax deposited for the year, including any overpayment applied from a prior year . 13 14 Balance due (If line 12 is more than line 13, enter the difference on line 14.) . If line 14 is more than $500, you must deposit your tax. . If line 14 is $500 or less, you may pay with this return. For more information on how to pay, see the separate instructions 14 15 Overpayment (If line 13 is more than line 12, enter the difference on line 15 and check a box below.) . 15 Check one: Apply to next return. > You MUST fill out both pages of this form and SIGN it. Send a refund. Next - For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher. Cat. No. 112340 Form 940 (20--)