555 timer 40khz IR:

parts:
U1 555 Timer IC

R1 47 ohm resistor

R2 470 ohm resistor

R3 5k variable resistor

C1 0.0047uf ceramic capacitor

LED1,LED2 Infrared LED's

This circuit oscillates two infrared LED's at 40 khz. To make sure it is transmitting IR
light, you can get a little tool from radio shack for about $5. It is a small sheet of plastic
about 1" by 3" with a special strip of material, that when exposed to IR light glows (it's
actually kinda cool..) A way to check for 40khz IR light is to build a circuit that lights an
led when 40khz light is detected. You can get the schematic by clicking here.

http://www.reconnsworld.com/ir_ultrasonic_555timer40khzir.html
 40khz IR tester:

parts:
R1 270 ohm resistor

L1 Visible LED

S1 On/Off Switch

Sharp GP1U5X IR Detect Module (or 
IR Module
compatible)

Use this circuit to test if the light coming from your 40khz IR emitter is really emitting
the right frequency. The schematic says to use a GP1U5X ir module, but probably any
40khz detector module will work.. I used a GP1U26X module.