This figure is an example of editing the correct entry on a 2005 Form 940 (PR), Parte IV. When the taxpayer may have entered wages instead of tax in Parte IV or Form 940 (PR) (Revision 2005 and prior), do the following: Compare Parte I, Line 5 with the total for the year, Parte IV. If the amounts agree and Parte II, Line 1 or Parte III, Line 7 is $500 or more, multiply the wage amount shown for each quarter by .008 and edit the correct entries.