An individual can find the instructions for the 2013 IRS Form 940 on the Internal Revenue Service website. The IRS website is the only site on which the instructions are available.
To access the 2013 Form 940, click the Forms & Pubs button on the IRS homepage, then click the Prior Year tab and the Find All Prior Year Forms & Pubs button. Type "Inst 940" into the Find box, and click the Find button. Search below the Revision Year heading on the right side of the list for 2013, and click the Inst 940 link in that row for a PDF version of the instructions.