What is Schedule A (940 Form)?

Schedule A (940 Form) is a document that accompanies Form 940, which is used by employers to report their annual federal unemployment tax liabilities. Schedule A provides detailed information about the employer's state unemployment tax liabilities and credits.

What are the types of Schedule A (940 Form)?

There are two main types of Schedule A (940 Form): State Certification and State Filing. The State Certification section is used to report the state unemployment tax liabilities, while the State Filing section is used to report any adjustments or credits.

State Certification
State Filing

How to complete Schedule A (940 Form)

To complete Schedule A (940 Form), follow these steps:

01
Gather all necessary information, including state unemployment tax liabilities and any credits or adjustments.
02
Fill out the State Certification section with accurate information about state tax liabilities.
03
Complete the State Filing section, making sure to report any adjustments or credits correctly.
04
Double-check all information for accuracy and review the form before submission.

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Video Tutorial How to Fill Out Schedule A (940 Form)

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Questions & answers

You can e-file any of the following employment tax forms: 940, 941, 943, 944 and 945. Benefits to e-filing: It saves you time. It is secure and accurate.
When to File? The due date for filing the Form 940 is January 31. However, if you deposited all FUTA tax when due, you have until February 10 to file. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day.
You must use Schedule A (Form 940) if you paid wages to employees in more than one state or if you paid wages in any state that's subject to credit reduction.
Form 940 is filed once a year, regardless of whether the business has laid off any workers and has been notified by the state that employment benefits have been claimed. It can be filed on paper or electronically.
Mailing Addresses for Forms 940 Mail return without payment Mail return with payment Internal Revenue Service P.O. Box 409101 Ogden, UT 84409Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-20004 more rows • Sep 15, 2022
You're encouraged to file Form 940 electronically. Go to IRS.gov/EmploymentEfile for more information on electronic filing. If you file a paper return, where you file depends on whether you include a payment with Form 940. Mail your return to the address listed for your location in the table that follows.