About Schedule A (Form 940 (PR)), Multi-State Employer and Credit Reduction Information (Puerto Rican Version)

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Employers in Puerto Rico must use Schedule A (Form 940 (PR)) to figure their annual Federal Unemployment Tax Act (FUTA) tax if they paid wages to employees in states that have a credit reduction on wages that are subject to the unemployment compensation laws or if they have employees in more than one state. Schedule A (Form 940 (PR)) is filed with Form 940 (PR).

Current Revision

Recent Developments

None at this time.

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