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).
None at this time.
Other Items You May Find Useful
About Form 940 (PR), Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)
Comment on Schedule A (Form 940 (PR))
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