Free 2008 Form 940 (Schedule A) - Federal


File Size: 316.1 kB
Pages: 2
Date: November 12, 2008
File Format: PDF
State: Federal
Category: Tax Forms
Author: SE:W:CAR:MP
Word Count: 1,104 Words, 5,883 Characters
Page Size: 610.976 x 791.968 pts
URL

http://www.irs.gov/pub/irs-pdf/f940sa.pdf

Download 2008 Form 940 (Schedule A) ( 316.1 kB)


Preview 2008 Form 940 (Schedule A)
Schedule A (Form 940) for 2008:
Multi-State Employer and Credit Reduction Information
Department of the Treasury -- Internal Revenue Service -- Employer identification number (EIN)

860308
OMB No. 1545-0028

Name (not your trade name)

About this schedule:
You must fill out Schedule A (Form 940) if you were required to pay your state unemployment tax in more than one state or if you paid wages in any state that is subject to credit reduction. FOR 2008, THERE ARE NO STATES SUBJECT TO CREDIT REDUCTION. File Schedule A (Form 940) as an attachment to your Form 940. For more information, read the Instructions for Schedule A (Form 940) on the back.

Part 1: Fill out this part if you were required to pay state unemployment taxes in more than one state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands). If any states do NOT apply to you, leave them blank.
1 Check the box for every state in which you were required to pay state unemployment tax this year. For a list of state names and their abbreviations, see the Instructions for Schedule A (Form 940).

AK AL AR AZ CA

CO CT DC DE FL

GA HI IA ID IL

IN KS KY LA MA

MD MI MN MO ME

MS MT NC ND NE

NH NJ NM NV NY

OH OK OR PA RI

SC SD TN TX UT

VA VT WA WI WV

WY PR VI

Part 2: Fill out this part to tell us about wages you paid in any state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands) that is subject to credit reduction. If any lines do NOT apply, leave them blank.
2 If you paid wages in any of these states... 2ab 2cd 2ef 2gh 2ij [Name of State] Total taxable FUTA wages paid in [state] [Name of State] Total taxable FUTA wages paid in [state] [Name of State] Total taxable FUTA wages paid in [state] [Name of State] Total taxable FUTA wages paid in [state] [Name of State] Total taxable FUTA wages paid in [state] 2a 2c 2e 2g 2i

3

Total credit reduction (Lines 2b + 2d + 2f + 2h + 2j = line 3)

DO

OT N

. 008 . R2 FO . TE . E PL OM . C
.00x = line 2b .00x = line 2d .00x = line 2f 2b 2d 2f .00x = line 2h .00x = line 2j 2h 2j 3
Cat. No. 16997C

. . . . . .

Enter the amount from line 3 onto line 11 of Form 940.
Schedule A (Form 940) 2008

For Privacy Act and Paperwork Reduction Act Notice, see back of Form 940-V.

Instructions for Schedule A (Form 940) for 2008:
Multi-State Employer and Credit Reduction Information
Specific Instructions: Completing Schedule A (Form 940)

860408

Part 1: Fill out this part if you were required to pay state unemployment taxes in more than one state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands).
1. Check the box for every state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands) in which you were required to pay state unemployment taxes this year. Note. Make sure that you have applied for a state unemployment number for your business. If you do not have an unemployment account number from a state in which you paid wages, contact the state office to receive one. For a listing of states and contact information, see page 12 of the 2008 Instructions for Form 940. For ease of reference, here is a list of the states and their 2-letter postal abbreviations.
State Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Postal Abbreviation AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO State Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas U.S. Virgin Islands Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Postal Abbreviation MT NE NV NH NJ NM NY NC ND OH OK OR PA PR RI SC SD TN TX VI UT VT VA WA WV WI WY

Part 2: Fill out this part to tell us about wages you paid in any state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands) that is subject to credit reduction.
2. You are subject to credit reduction if you paid wages in any state listed. If you paid wages in any states that are subject to credit reduction, find the lines where the states are listed. In the first box, enter the total taxable FUTA wages that you paid in that state. (Note that the FUTA wage base for all states is $7,000.) Do not use your state unemployment wages here. Then multiply the total taxable FUTA wages by the number shown. Enter your answer in the box at the end of the line. 3. Total credit reduction To calculate the total credit reduction, line line line line line 2b 2d 2f 2h 2j

+

line 3 Then enter the amount from line 3 onto line 11 of Form 940. Example:
You paid wages to 3 employees in State A. State A is subject to credit reduction at a rate of .003 (.3%). Because you paid wages in a state that is subject to credit reduction, you must fill out Part 2 of Schedule A (Form 940). Since the FUTA wage base is $7,000 for each employee, the total FUTA wage base for you is $21,000.00.
$7,000.00 3 $21,000.00 FUTA wage base for each employee Number of employees you paid in State A Total FUTA wage base

In Part 2, State A is listed on line 2ab. In the box for 2a, write $21,000.00. Do not use your state unemployment wages here.
$21,000.00 .003 $63.00 Total taxable FUTA wages you paid in State A Credit reduction rate for State A shown on the form Total credit reduction. You would report this amount on line 2b.

DO NOT COMPLETE PART 2 FOR 2008. The U.S. Department of Labor has announced that there are no credit reduction states for tax year 2008.

In this case, you would write $63.00 on line 3 and then enter that amount on line 11 of Form 940.

Attach Schedule A (Form 940) to Form 940 when you file your return.

Page 2