Use Form 940 (PR) to report your annual Federal Unemployment Tax Act (FUTA) tax if your principal place of business is in Puerto Rico. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. Only employers pay FUTA tax. Do not collect or deduct FUTA tax from your employees' wages.
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About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Comment on Form 940 (PR)
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