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. Current Revision Form 940 (PR) (in Spanish)PDF Instructions for Form 940 (PR) (Print Version (in Spanish)PDF) Recent Developments None at this time. Schedules Schedule A (Form 940(PR)), Multi-State Employer and Credit Reduction Information (Puerto Rico Version) 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). Schedule A (Form 940(PR)) (Spanish)PDF All Schedule A (Form 940(PR)) Revisions Información sobre el Anexo A (Formulario 940(PR)) (in Spanish) Other Items You May Find Useful All Form 940 (PR) Revisions E-file Form 940, 941 or 944 for Small Business About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return Other Current Products Related Items About Form 941 (PR), Employer's Quarterly Federal Tax Return (Puerto Rican Version) About Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version) About Form 944, Employer's Annual Federal Tax Return About Form 944 (SP) About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships About Form 8822-B, Change of Address or Responsible Party - Business
