Use Schedule A (Form 940) to figure your annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws. Current Revision Schedule A (Form 940)PDF Recent Developments None at this time. Other Items You May Find Useful All Schedule A (Form 940) Revisions About Schedule A (Form 940) (PR), Multi-State Employer and Credit Reduction Information (Puerto Rican Version) Other Current Products Related Items About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return