Schedule A (Form 940) PDF Details

For each state with a credit reduction rate greater than zero, enter the FUTA taxable wages, multiply by the reduction rate, and enter the credit reduction amount.

Excluded wages: don't include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax.

Which wages: the credit reduction applies only to FUTA taxable wages that were also subject to state unemployment tax.

Other states: if any states don't apply to you, leave them blank.

Total: add up all of the Credit Reduction boxes and enter the amount in the Total Credit Reduction box. Then enter the total credit reduction on Form 940, line 11.

QuestionAnswer
Form NameSchedule A (Form 940)
Form Length2 pages
Fillable?Yes
Fillable fields546
Avg. time to fill out60+ min
Edition2025
Issuing agencyDepartment of the Treasury, Internal Revenue Service
Matches the agency's fileYes, checked October 9, 2026
Other namesSchedule A (Form 940), Schedule A Form 940, Form 940 Schedule A, 940 Schedule A, Multi-State Employer and Credit Reduction Information
Official sourceSchedule A (Form 940) (Rev 2025), Department of the Treasury, Internal Revenue Service

Please rate Irs Form 940 Schedule A 2025, Created 11-12-25

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