860312
Schedule A (Form 940) for 2024:
Multi-State Employer and Credit Reduction Information                                                                           OMB No. 1545-0029
Department of the Treasury — Internal Revenue Service

                                                                                                                                See the 
Employer identification number (EIN)                   —                                                                        instructions on 
                                                                                                                                page 2. File this 
                                                                                                                                schedule with 
Name (not your trade name)                                                                                                      Form 940.

Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. 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. Don’t include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax 
(see the instructions for Step 2). If any states don’t apply to you, leave them blank. 
Postal       FUTA                 Reduction            Credit Reduction     Postal             FUTA                   Reduction Credit Reduction     
Abbreviation Taxable Wages           Rate                                   Abbreviation     Taxable Wages      Rate
AK                         .                                     .            NC                       .                                 .
AL                         .                                     .            ND                       .                                 .
AR                         .                                     .            NE                       .                                 .
AZ                         .                                     .            NH                       .                                 .
CA                         .                                     .            NJ                       .                                 .
CO                         .                                     .            NM                       .                                 .
CT                         .                                     .            NV                       .                                 .
DC                         .                                     .            NY                       .                                 .
DE                         .                                     .            OH                       .                                 .
FL                         .                                     .            OK                       .                                 .
GA                         .                                     .            OR                       .                                 .
HI                         .                                     .            PA                       .                                 .
IA                         .                                     .            RI                       .                                 .
ID                         .                                     .            SC                       .                                 .
IL                         .                                     .            SD                       .                                 .
IN                         .                                     .            TN                       .                                 .
KS                         .                                     .            TX                       .                                 .
KY                         .                                     .            UT                       .                                 .
LA                         .                                     .            VA                       .                                 .
MA                         .                                     .            VT                       .                                 .
MD                         .                                     .            WA                       .                                 .
ME                         .                                     .            WI                       .                                 .
MI                         .                                     .            WV                       .                                 .
MN                         .                                     .            WY                       .                                 .
MO                         .                                     .            PR                       .                                 .
MS                         .                                     .            VI                       .                                 .
MT                         .                                     .
Total  Credit  Reduction.    Add  all  amounts  shown  in  the      Credit  Reduction  boxes.  Enter  the 
total here and on Form 940, line 11 .                . . . . . .  . .       . . .        . . . . . . . .                                .
For Paperwork Reduction Act Notice, see Page 2.                                 Cat. No. 16997C                     Schedule A (Form 940) 2024 

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Instructions for Schedule A (Form 940) for 2024:
Multi-State Employer and Credit Reduction Information
Specific Instructions:  Completing Schedule A 
Step 1. Place an “X” in the box of every state (including the         Step 3. Total credit reduction
District of Columbia, Puerto Rico, and the U.S. Virgin Islands) in    To calculate the total credit reduction, add up all of the Credit 
which you had to pay state unemployment taxes this year, even         Reduction boxes and enter the amount in the Total Credit 
if the state’s credit reduction rate is zero.                         Reduction box. Then enter the total credit reduction on Form 940, 
Note: Make sure that you have applied for a state reporting number    line 11.
for your business. If you don’t have an unemployment account in a 
state in which you paid wages, contact the state unemployment         Example 1
agency to receive one. For a list of state unemployment agencies,     You paid $20,000 in wages to each of three employees in State A. 
visit the U.S. Department of Labor’s website at                       State A is subject to credit reduction at a rate of 0.009 (0.9%). 
https://oui.doleta.gov/unemploy/agencies.asp.                         Because you paid wages in a state that is subject to credit 
The table below provides the two-letter postal abbreviations used     reduction, you must complete Schedule A and file it with Form 940.
on Schedule A.                                                        Total payments to all employees in State A    . . .      . . .  $60,000
                     Postal                              Postal       Payments exempt from FUTA tax                                                          
State                Abbreviation    State               Abbreviation (see the Instructions for Form 940)  . . .    . . .      . . .  .                       $0
Alabama                 AL           Montana             MT           Total payments made to each employee in                                         
Alaska                  AK           Nebraska            NE           excess of $7,000  (3 x ($20,000 - $7,000))  . . . .      . . .  $39,000
Arizona                 AZ           Nevada              NV           Total FUTA taxable wages you paid in State A entered in 
Arkansas                AR           New Hampshire       NH           the FUTA Taxable Wages box ($60,000 - $0 - $39,000)  .     . .  $21,000
California              CA           New Jersey          NJ           Credit reduction rate for State A .    . .    . . .      . . .    0.009
Colorado                CO           New Mexico          NM           Total credit reduction for State A ($21,000 x 0.009)   . . . .  $189.00
Connecticut             CT           New York            NY
Delaware                DE           North Carolina      NC                    Don’t include in the FUTA Taxable Wages box wages in 
District of Columbia    DC           North Dakota        ND                    excess of the $7,000 wage base for each employee 
                                                                      ▲!       subject to state unemployment insurance in the credit 
                                                                      CAUTION
Florida                 FL           Ohio                OH                    reduction state. The credit reduction applies only to  
Georgia                 GA           Oklahoma            OK           FUTA taxable wages that were also subject to state unemployment 
                                                                      tax.
Hawaii                  HI           Oregon              OR
Idaho                   ID           Pennsylvania        PA           In this case, you would enter $189.00 in the Total Credit Reduction 
                                                                      box and then enter that amount on Form 940, line 11.
Illinois                IL           Rhode Island        RI
Indiana                 IN           South Carolina      SC           Example 2
Iowa                    IA           South Dakota        SD           You paid $48,000 ($4,000 a month) in wages to Mary Smith and no 
Kansas                  KS           Tennessee           TN           payments were exempt from FUTA tax. Mary worked in State B (not 
Kentucky                KY           Texas               TX           subject to credit reduction) in January and then transferred to State 
                                                                      C (subject to credit reduction) on February 1. Because you paid 
Louisiana               LA           Utah                UT           wages in more than one state, you must complete Schedule A and 
Maine                   ME           Vermont             VT           file it with Form 940.
Maryland                MD           Virginia            VA           The total payments in State B that aren’t exempt from FUTA tax are 
Massachusetts           MA           Washington          WA           $4,000. Because this payment to Mary doesn’t exceed the $7,000 
Michigan                MI           West Virginia       WV           FUTA wage base, the total FUTA taxable wages paid in State B are 
Minnesota               MN           Wisconsin           WI           $4,000. 
Mississippi             MS           Wyoming             WY           The total payments in State C that aren’t exempt from FUTA tax are 
Missouri                MO           Puerto Rico         PR           $44,000. However, $4,000 of FUTA taxable wages was paid in State 
                                                                      B with respect to Mary. Therefore, the total FUTA taxable wages 
                                     U.S. Virgin Islands VI           with respect to Mary in State C are $3,000 ($7,000 (FUTA wage 
Credit reduction states for 2024. The credit reduction rate for       base) - $4,000 (total FUTA taxable wages paid in State B)). Enter 
California and New York is 0.009 (0.9%). The credit reduction rate    $3,000 in the FUTA Taxable Wages box, multiply it by the reduction 
for the U.S. Virgin Islands is 0.042 (4.2%).                          rate, and then enter the result in the Credit Reduction box.
Step 2. You’re subject to credit reduction if you paid FUTA           Attach Schedule A to Form 940 when you file your return.
taxable wages that were also subject to state unemployment 
taxes in any state listed that has a credit reduction rate greater    Paperwork Reduction Act Notice. We ask for the information on 
than zero.                                                            Schedule A to carry out the Internal Revenue laws of the United 
                                                                      States. You’re required to give us the information. We need it to 
In the FUTA Taxable Wages box, enter the total FUTA taxable           ensure that you are complying with these laws and to allow us to 
wages that you paid in any state that is subject to credit reduction. figure and collect the right amount of tax. You’re not required to 
(The FUTA wage base for all states is $7,000.) However, don’t         provide the information requested on a form that is subject to the 
include in the FUTA Taxable Wages box wages that were excluded        Paperwork Reduction Act unless the form displays a valid OMB 
from state unemployment tax. For example, if you paid $5,000 in       control number. Books or records relating to a form or its 
FUTA taxable wages in a credit reduction state but $1,000 of those    instructions must be retained as long as their contents may become 
wages was excluded from state unemployment tax, report $4,000 in      material in the administration of any Internal Revenue law. 
the FUTA Taxable Wages box.                                           Generally, tax returns and return information are confidential, as 
Note: Don’t enter your state unemployment wages in the FUTA           required by section 6103. The time needed to complete and file 
Taxable Wages box.                                                    Schedule A will vary depending on individual circumstances. The 
Enter the reduction rate and then multiply the total FUTA taxable     estimated burden for employers filing Schedule A is approved under 
wages by the reduction rate. Enter your total in the Credit Reduction OMB control number 1545-0029 and is included in the estimates 
box at the end of the line.                                           shown in the instructions for their employment tax return.

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