Complete the $2023-$Form $940$ for $[$YourLastName$]-$ABC Corp.

ABC CORP. operates in the U$.$S Virgin Islands.

Employer Identification Number $99-9999999.$

Address: $5047$ Kongens Gade

St$.$ Thomas, VI $00802$

Telephone: $1-340-555-0001$

ABC Corp. pays SUTA tax only in the U$.$S$.$ Virgin Islands.

You are the president of the company. You sign the form.

ABC Corp. allows its accountant, Jane Doe, to discuss the form with the IRS. Jane Doe's phone number is $340-555-1000$ and her five$-$digit PIN is $12345.$

Since Jane Doe will have given you instructions to deposit the FUTA tax owed before filing the return, show a zero liability on the form.

Total employee compensation for $2023$ was $$731,000.$ That amount included $$21,800$ in fringe benefits. Nine employees earned more than $$7,000$ that was subject to FUTA tax. Each exceeded the wage limit in the $1^{st}$ quarter. A tenth employee was hired in the fourth quarter and earned only $$5,700$ that was subject to FUTA tax. Note that all earnings subject to FUTA tax are also subject to SUTA tax.