Use this schedule to allocate the aggregate information reported on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, to each home care service recipient client. Current Revision Schedule R (Form 940) PDF Recent Developments None at this time. Other Items You May Find Useful All Schedule R (Form 940) Revisions Other Current Products Related About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return About Form 2678, Employer/Payer Appointment of Agent