3.24.154 Unemployment Tax Returns

Manual Transmittal

February 23, 2021

Purpose

(1) This transmits revised IRM 3.24.154, ISRP System, Unemployment Tax Returns.

Material Changes

(1) Exhibit 3.24.154-2 Added Notes to clarify instruction that Kansas City does not transcribe foreign address. IPU 20U0734 issued 06-25-2020.

(2) Exhibit 3.24.154-3 Removed instruction for 2006 and subsequent and 2005 and prior as all revisions will be transcribed using the same instruction. IPU 20U0734 issued 06-25-2020.

(3) Exhibit 3.24.154-3 Added an additional Note about handwritten receive dates. IPU 20U0734 issued 06-25-2020.

(4) Exhibit 3.24.154-4 Removed the Note with instructions for 2010-2012 revisions, as all revisions will be transcribed using the same instruction. IPU 20U0734 issued 06-25-2020.

(5) IRM 3.24.154.1 Removed SCRIPS references from Program Scope and Objectives. IPU 20U0377 issued 03-04-2020.

(6) IRM 3.24.154.1.1 Clarified Background information. IPU 20U0377 issued 03-04-2020.

(7) IRM 3.24.154.1.7Related Resources Corrected the links to Taxpayer Bill of Rights in instruction line number (4). IPU 20U0377 issued 03-04-2020.

(8) Exhibit 3.24.154-1Block Header Data Entry Corrected Title of Exhibit. IPU 20U0734 issued 06-25-2020.

(9) IRM 3.24.154 Editorial corrections and consistency changes made throughout the instructions. IPU 20U0361 issued 03-03-2020.

(10) IRM 3.24.154.1 Program Scope and Objectives revised to better define the Purpose, Audience and Program Goals. IPU 20U0361 issued 03-03-2020.

(11) IRM 3.24.154.1.1 Revised Background information. IPU 20U0361 issued 03-03-2020.

(12) IRM 3.24.154.1.3 Revised Roles and Responsibilities. IPU 20U0361 issued 03-03-2020.

(13) IRM 3.24.154.1.4 Revised Program Management and Review. IPU 20U0361 issued 03-03-2020.

(14) IRM 3.24.154.1.6 Added additional acronyms GMF, PCD, TIN, SSN and SOP to the chart. IPU 20U0361 issued 03-03-2020.

(15) IRM 3.24.154.1.7Related Resources Added the links to SERP in instruction line number (3). IPU 20U0361 issued 03-03-2020.

(16) IRM 3.24.154.2 Removed Introduction and replaced with IRM Deviation. IPU 20U0361 issued 03-03-2020.

(17) IRM 3.24.154.2.1 Removed Introduction-information is included in the Program Scope and Objectives, all remaining Subsections were renumbered accordingly. IPU 20U0361 issued 03-03-2020.

(18) IRM 3.24.154.2.3Form/Program Number/Tax Class and Document Code Removed references to form revisions 2011 and prior. These revisions of the forms will now be coded and renumbered to match current processing year requirements. IPU 20U0361 issued 03-03-2020.

(19) Exhibit 3.24.154-1Block Header Data Entry Removed duplicated information. IPU 20U0361 issued 03-03-2020.

(20) Exhibit 3.24.154-2Section 01 Form 940 and Form 940-PR Removed reference to program number 11120. IPU 20U0361 issued 03-03-2020.

(21) Exhibit 3.24.154-3 Section 02 Form 940 and Form 940-PR Removed reference to program number 11120. IPU 20U0361 issued 03-03-2020.

(22) Exhibit 3.24.154-4 Section 03 Form 940 and Form 940-PR Program 11120 2011 Revision Removed processing instructions. These revisions of the forms will now be coded and renumbered to match current processing year requirements. IPU 20U0361 issued 03-03-2020.

(23) Exhibit 3.24.154-4Section 03 Form 940 and Form 940-PR Corrected to reflect that these instructions are for all form revisions. IPU 20U0361 issued 03-03-2020.

(24) Exhibit 3.24.154-5Section 05 through Section 07 Form 940 and Form 940-PR Corrected to reflect that these instructions are for all form revisions. IPU 20U0361 issued 03-03-2020.

Effect on Other Documents

IRM 3.24.154, ISRP System, Unemployment Tax Returns, dated October 20, 2017 (effective date January 01, 2018), is superseded. This IRM incorporates the following IRM procedural updates (IPU’s): IPU 20U0361 issued 3-3-2020, IPU 20U0377 issued 03-04-2020 and IPU 20U0734 issued 06-25-2020.

Audience

Wage and Investment (W& I), Submission Processing Employees, Data Conversion Operations

Effective Date

(02-23-2021)

James L. Fish
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope and Objectives

  1. This IRM section provides instructions for entering and verifying data from Unemployment forms, schedules and Block control forms using the Integrated Submission and remittance Processing System (ISRP).

    1. This chapter also provides information for Quality Review in performing the review of information transcribed on ISRP.

    2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. Purpose: The instructions in this section apply to the processing of paper filed Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return through ISRP.

  3. Audience: The content contained within this IRM is intended to be used by the following audience:

    • Wage and Investment

    • Submission Processing

    • Data Conversion Data Entry Clerks and ISRP Support Staff

  4. Policy Owner: Director, Submission Processing, Wage and Investment Division

  5. Program Owner: Paper Processing Branch, Mail Management/Data Conversion Section (an Organization within Submission Processing)

  6. Primary Stakeholders: Affected by these procedures or have input to the procedures which may include a change in work flow, additional duties, change in established time frames, and similar issues are:

    • Accounts Management (AM)

    • Small Business/Self Employed (SB/SE)

    • Submission Processing (SP)

    • Large Business and International (LB&I)

    • Chief Financial Officer (CFO)

    • Tax Payer Advocate Service (TAS)

    • Chief Counsel

    • Information Technology (IT) Programmers

    • Statistics of Income (SOI)

    • Tax Exempt/Government Entities (TEGE)

    • Compliance Strategy and Policy and Operations Business Support

    • Office of Servicewide Penalties are affected by the completion of these data records to posting.

  7. Program Goals: Capture unemployment data through data transcription of information via the ISRP system and output records downstream through Generalized Mainline Framework (GMF) and other related systems. Integrated Submission and Remittance Processing (ISRP) is an application designed to capture, format, and forward information related to tax submissions and remittances in electronically readable formats to downstream IRS systems. Any remittances received with a tax document are forwarded and processed for deposit to the Remittance Processing function.

Background

  1. Paper filed Unemployment forms are sent to the Service by filers to fulfill their requirement to file an annual unemployment tax return with the Service and provide their taxpayer identification number (TIN). The returns must be converted to an electronic data record for use by the Service. Input of data present and validation of the data records during conversion of these paper returns to electronic data records is required.

Authority

  1. Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). The IRC has been amended by acts, public laws, treasury determinations, rules, and regulations such as the following:

    • The Federal Unemployment Tax Act (FUTA)

    • The Protecting Americans from Tax Hikes (PATH) Act

    • Hiring Incentives to Restore Employment (HIRE) Act

    • Consolidated Appropriations Act (Extenders)

    • American Taxpayer Relief Act (ATRA)

    • Health Care and Education Reconciliation Act

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

  2. All policy statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

    • Code sections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Tax Act of 1986.

    • Policy Statements that provide authority for the work being done.

Roles and Responsibilities

  1. At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:

    1. Planning and Analysis (P&A): Works in unison with the Data Conversion Operation (DCO) manager to ensure all specific business goals are accomplished timely for applicable site.

    2. Data Conversion Operation Manager: Executes work plan decisions to enable applicable site to timely meet established program completion dates (PCD).

    3. SCRIPS Department Manager: Ensure work plan decisions directed by the DCO Operations Manager are executed to ensure PCD’s are met timely.

    4. SCRIPS Team Leader: Provides direct leadership and guidance to local SCRIPS personnel on processing and release of data to maximize efficiency critical to meeting established PCD’s.

    5. ISRP Team Employee Responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the Service.

Program Management and Review

  1. Program Reports: Below are a list of reports which show work schedules, receipts, production and inventory for the paper return to electronic data conversion and posting process. These reports are utilized to report and monitor daily and weekly status of the program to completeness.

    • PCC 2240, Daily Production Report - Program Sequence

    • PCC 6040, SC WP&C Performance and Cost Report

    • PCC 6240, SC WP&C Program Analysis Report

    • PCB 0440, Daily Workload and Staff hours Schedule

    • PCB 0540, Weekly Workload and Staffing Schedule

  2. Program Effectiveness: Goals are measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function. Managerial and product review will supplement the quality review process required.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager. An IRM Document Clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

Program Controls

  1. Local reports may be utilized to establish additional information for maintaining daily program control. Local reports do not replace the established official reports and required production reports.

Acronyms

  1. The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts.

    Acronyms Definition
    ABC Alphanumeric Block Control
    BMF Business Master File
    CCC Computer Condition Code
    DLN Document Locator Number
    EIN Employer Identification Number
    EOP Entry Operator
    FUTA Federal Unemployment Tax Act
    GMF Generalized Mainline Framework
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing System
    KV Key Verification
    MCC Major City Code
    OE Original Entry
    PCD Program Completion Date
    PTIN Preparer Taxpayer Identification Numbers
    SOP Supervisory Operator
    SSN Social Security Number
    TIN Taxpayer Identification Number

Related Resources

  1. The following table lists the IRM primary sources of guidance on the processing of paper filed Form 941, Employer's Quarterly Federal Tax Return.

    IRM Title Guidance on
    IRM 3.10.5 Campus Mail and Work Control - Batch/Block Tracking System (BBTS) utilizing BBTS to drop unit production cards for daily incoming receipts and production
    IRM 3.10.72 Campus Mail and Work Control - Receiving, Extracting, and Sorting receiving, extracting, sorting, and routing mail within the Submission Processing campuses
    IRM 3.10.73 Campus Mail and Work Control - Batching and Numbering batching and numbering with a document locator number (DLN) of documents
    IRM 3.11.13 Returns and Documents Analysis- Employment Tax Returns document perfection to code and edit (perfect) returns and other documents for input to the Master File (MF) through the Integrated Submission and Remittance Processing System (ISRP) or the Service Center Recognition Image Processing System (SCRIPS).
    IRM 3.24.38 BMF General Instructions workstation functions, workstation keyboard, windows environment and general instruction for entering data for tax returns and related data through ISRP
  2. Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area

  3. IRM’s are located on Servicewide Electronic Research Program (SERP) at the following site: SERP. Specific instructional links are available on the BMF Data Conversion Research Portal located at: BMF Data Conversion Research Portal

  4. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights.

IRM Deviations

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2. , Internal Management Documents System - Internal Revenue Manual (IRM) Process Standards, and elevated through appropriate channels for executive approval. No deviations

Control Documents

  1. Following are the control documents from which data may be transcribed:

    • Form 813, Document Register

    • Form 1332, Block and Selection Record

    • Form 3893, Re-entry Document Control Slip

Source Documents

  1. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

  2. Form 940–PR, Planilla Para La Declaracion Federal Anual Del Patrono De La Contribucion Federal Para El Desempieo (FUTA) (Puerto Rico - Spanish version)

  3. Form 940(cg), Employer's Annual Federal Unemployment Tax Return-Computer Generated

    Note:

    This return reports the same Federal Unemployment (FUTA) Tax as Form 940. The return is computer generated rather than hand written or typed, and is filed by Examination or Collection personnel based on secured taxpayer information (i.e., as a Secured return) rather than mailed by the taxpayer. Also, in Compliance, some Revenue Officers use Form 940(cg) returns under Internal Revenue Code (IRC) 6020(b) and indicate IRC 6020(b) on the return. SP examiners should process Form 940(cg) returns using the same applicable procedures for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return series

Form/Program Number/Tax Class and Document Code

  1. The following table illustrates the forms, program numbers, tax class and document codes:

    FORM YEAR PROGRAM NUMBER TAX CLASS and
    DOCUMENT CODE
    Form 940
    • All Revisions

    11100 840
    Form 940–PR
    • All Revisions

    11100 839

Required Sections

  1. The instructions in this chapter provide for the Original Entry (OE) termination of a record with Section 01.

  2. Section 01 requires 100% Key Verification (KV).

  3. Section 03 must be verified if the "zero balance" routine fails.

  4. All money fields must be entered in dollars and cents.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry-Form 813 or Form 1332 for Original Input Documents and Form 3893 for Re-Entry Document Control.

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Service Center (SC) Block Control ABC   The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2) Block Document Locator Number (DLN) DLN (auto)
  • Enter the first 11 digits from:

    1. Form 813 — the "Block DLN" box.

    2. Form 1332 — the "Document Locator Number" box.

    3. Form 3893 — box 2.

  • The KV EOP will verify the DLN from the first document of the block.

(3) Batch Number BATCH <Enter>
  • Enter the batch number from:

    1. Form 813 or Form 1332 — the "Batch Control Number" box.

    2. Form 3893 — box 3.

  • If not present, enter the number from the batch transmittal sheet.

(4) Document Count COUNT <Enter> Enter the document count from:
  1. Form 813 or Form 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

  2. Form 3893 — box 4.

(5) Prejournalized Credit Amount CR <Enter>
  • Enter the amount from:

    1. Form 813 — shown as the "Total" or "Adjusted Total" .

    2. Form 3893 — box 5.

  • Enter dollars and cents.

(6) Filling <Enter>s   <Enter> Press <Enter> 5 times.
(7) Source Code SOURCE <Enter> If the control document is a Form 3893, enter from box 11 as follows:
  1. R = "Reprocessable" box checked.

  2. N = "Re-input of Unpostable" box checked.

  3. 4 = "SC Re-input" box checked.

    • If none of the boxes are checked, consult your supervisor who will determine if a source code is required.

    • If any other control document, press <Enter>.

(8) Year Digit YEAR <Enter>
  • If the control document is a Form 3893,

  • enter the digit from the box 12;

  • otherwise, press <Enter>.

  • This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

(9) Filling <Enter>   <Enter>
Press <Enter>Only.
(10) Remittance Processing System (RPS) Indicator RPS <Enter> Enter a "2" if:
  1. "RPS" is edited or stamped in the upper center margin on Form 813 or Form 1332or"RRPS" is in the header of Form 1332.

  2. Box 13 is checked on Form 3893.

Section 01 Form 940 and Form 940-PR (Program 11100 ) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter>
  • Enter the last two digits of the 13-digit DLN from the upper portion of the form.

  • If the serial number has been generated by the system, verify that it matches the document being entered.

(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC   If the Check Digit is not present, enter the Name Control.
(5) Employer Identification Number EIN  
  • Enter the EIN from the preprinted label or from the EIN boxes.

  • For Form 940–PR the EIN may also be located immediately following or under the phrase "Número de identification Patronal" .

(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited to the right of the form title in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.

Reminder:

This field will always be disabled for Form 940–PR.

 

Note:

Ogden Submission Processing Center (OSPC) only.

(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.

Caution:

When transcribing a foreign address , enter the foreign city, province and postal code in this field.

 

Note:

Ogden Submission Processing Center (OSPC) only.

(13) City CITY <Enter> Enter the city from the city box in the entity area.

Caution:

When transcribing a foreign address, only enter the foreign country code in this field.

 

Note:

Ogden Submission Processing Center (OSPC) only.

(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.

Caution:

When transcribing a foreign address, enter a period (.) in this field.

 

Note:

Ogden Submission Processing Center (OSPC) only.

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.

Caution:

When transcribing a foreign address , leave this field blank. Press <Enter> to continue.

 

Note:

Ogden Submission Processing Center (OSPC) only.

Section 02 Form 940 and Form 940-PR (Program 11100) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Computer Condition Code CCC <Enter> Enter the edited, stamped or underlined code(s) from the space to the right of the phrase "You MUST fill out both pages..." / "Usted DEBE llenar ambas..." .

Note:

For Form 940 only, the code(s) can also be edited below line 15.

(3) Schedule Indicator Code SIC <Enter> Enter the edited digit from the right margin beside the black title bar for Part 1.
(4) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return .
  • If the computer condition code (prompt "CCC" ) is "G" and the document is a non-remittance return, end the document after this element.

  • If the (prompt "CCC" ) is "G" and the document is a remittance return, press <F6> to proceed to Section 03.

 

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(5) ERS (Error Resolution System) Action Code ERS <Enter> Enter the edited digits from the bottom left margin of the return.

Section 03 Form 940 and Form 940-PR (Program 11100) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) State Code STCD <Enter> Enter the state code from box 1a.

Exception:

For 6020(b) returns, enter the standard state abbreviation for the state shown in the entity area of the return.

 

Note:

If the computer condition code (prompt "CCC" ) is "G" , press <Enter>.

(4) Multi-State Indicator MCKBX <Enter> Enter "1" if box 1b is checked.
(5) Credit Reduction Checkbox CRBX <Enter> Enter "1" if line 2 box is checked.
(6) Schedule R Indicator 6RTMAR <Enter> Enter the "R" if edited in the right margin of line 6.
(7) Total Taxable Wages LN7 <Enter> Enter the amount from line 7.
(8) FUTA Tax Before Adjustments LN8 <Enter> Enter the amount from line 8.
(9) Adjustments LN9 <Enter> Enter the amount from line 9.
(10) Excluded Wages/ Late Payments L10 <Enter> Enter the amount from line 10.
(11) Credit Reduction Amount L11 <Enter> Enter the amount from Part I, Line 11.
(12) Adjusted Total Taxes L12 <Enter>
★★★★★★
Enter the amount from line 12.

Note:

For Form 940-PR, If both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III.

(13) Total Deposits L13 <Enter> Enter the amount from line 13.

Note:

For Form 940-PR, If both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III.

(14) Balance Due / Overpayment 14/15 <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 14 or line 15 as follows:
  1. If the amount on line 14 is the same as the Payment Received (Section 03, Element 02), enter a zero (0) then press <Enter>.

  2. If the amount on line 14 is different from the Payment Received, enter the amount from line 14 then press <Enter>.

  3. If there is no amount on line 14, enter the amount from line 15 and press MINUS (-).

 

Note:

For Form 940-PR, If both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III.

(15) Refund Indicator RI <Enter> Enter a "2" if the "Send a refund" / "Envíeme el reembolso" box is checked.
(16) 1st Quarter Liability 1ST <Enter> Enter the amount from line 16a.

Reminder:

If the Schedule Indicator is a "1" , "1ST" , will not prompt for entry. The next prompt will be "CKBX" .

(17) 2nd Quarter Liability 2ND <Enter> Enter the amount from line 16b.

Reminder:

If the Schedule Indicator is a "1" , "2ND" , will not prompt for entry. The next prompt will be "CKBX" .

(18) 3rd Quarter Liability 3RD <Enter> Enter the amount from line 16c.

Reminder:

If the Schedule Indicator is a "1" , "3RD" , will not prompt for entry. The next prompt will be "CKBX" .

(19) 4th Quarter Liability 4TH <Enter> Enter the amount from line 16d.

Reminder:

If the Schedule Indicator is a "1" , "4TH" , will not prompt for entry. The next prompt will be "CKBX" .

(20) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" / "Sí" box is checked; otherwise, press <Enter>.
(21) Third Party Designee's ID# ID# <Enter> Enter the Third Party Designee's PIN number.

Reminder:

For Form 940–PR, the Third Party Designee's PIN number is located in the five boxes immediately following the phrase beginning "Escoja un número de identificación..." .

(22) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(23) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(24) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Reminder:

If BOTH Section 03, prompts "MCKBX" and "CRBX" are blank, the document will end after this section.

Section 05 through Section 07 Form 940 and Form 940-PR (Schedule A (Anexo A) (Program 11100 )(All Revisions)

Schedule A (Section 05, 06, 07) is for use by Multi-State Employers as well as FUTA Wages subject to Credit Reduction.

Enter wage amounts when the State Code check box is checked, when money amounts are present (including zero $0.00) or enter the State Code if a money amount is present and the State Code check box is not checked.

  • Section 05 should be used for the first 22 state codes/wages.

  • Section 06 should be used for the next 23 to 44 state codes/wages.

  • Section 07 should be used for the next 45 to 53 state codes/wages.

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "05" , "06" , "07" .
(2) FUTA State Code Line 1 ST1 <Enter> Enter the state abbreviation shown to the immediate right of the first box marked.
(3) FUTA Wages Amount 1 AMT1 <Enter> Enter the amount, if present, from the right of the State Code 1.
(4) FUTA State Code 2 ST2 <Enter> Enter the second state abbreviation shown to the immediate right of the second box marked.
(5) FUTA Wages Amount 2 AMT2 <Enter> Enter the amount, if present, from the right of the State Code 2.
(6) FUTA State Code 3 ST3 <Enter> Enter the third state abbreviation shown to the immediate right of the third box marked.
(7) FUTA Wages Amount 3 AMT3 <Enter> Enter the amount, if present, from the right of the State Code 3.
(8) through (44) FUTA State Code 4 through 22, etc. ST4 <Enter> Enter the next state abbreviation shown to the immediate right of the next box marked.
(9) through (45) FUTA Wages Amount 4 through 22, etc. AMT4 <Enter> Enter the amount, if present, from the right of the next State Code.