Schedule A (Form 940)

If you are an employer and you paid wages in more than one state you will have to fill out Schedule A (Form 910).  You simply check the box next to each state in which you paid wages.  It’s quite simple unless you paid wages in a Credit Reduction State.

If you look at Schedule A (Form 910) you’ll see each state listed, with three boxes after each state.  The first box is a blank field…you don’t need to fill it in unless the second box has a number greater than zero.

If the second box has a number that is not .o0o, then you will have to write something in the first box: the amount of FUTA taxable wages you paid.  Then you will multiply the two boxes and write than answer in the third box.

The point of Schedule A (Form 910) is to see if you are really entitled to your  FUTA credit.  If you check a box in a state that owes money to the Federal government, then your FUTA credit gets reduced…that’s unfortunate!  The states that owe money are the ones on Schedule A (Form 910) that have a number greater than zero in that second column.