3.24.154 Unemployment Tax Returns

Manual Transmittal

October 20, 2017

Purpose

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

Material Changes

(1) IRM 3.24.154.1 added Program Scope and Objectives

(2) IRM 3.24.154.1.1 added Background

(3) IRM 3.24.154.1.2 added Authority

(4) IRM 3.24.154.1.3 added Roles and Responsibilities

(5) IRM 3.24.154.1.4 added Program Management and Review

(6) IRM 3.24.154.1.5 added Program Controls

(7) IRM 3.24.154.1.6 added Acronyms

(8) IRM 3.24.154.1.7 added Related Resources

(9) IRM 3.24.154.2.4 revised the forms, program numbers, tax class and document codes table

(10) Exhibit 3.24.154-1 updated title to include program numbers

(11) Exhibit 3.24.154-2 updated title to include program numbers

(12) Exhibit 3.24.154-3 updated title to include program numbers

(13) Exhibit 3.24.154-3 added instructions for EEFax dates to the Received Date element.

(14) Exhibit 3.24.154-4 updated title to include program numbers

(15) Exhibit 3.24.154-5 updated title to include program numbers

(16) Exhibit 3.24.154-6 updated title to include program numbers

(17) Reviewed and updated website addresses, legal references and IRM references, as necessary throughout IRM

(18) Various editorial changes and updates to the current tax year were made throughout this IRM.

Effect on Other Documents

IRM 3.24.154, ISRP System, Unemployment Tax Returns, dated November 15, 2016 (effective date January 01, 2017), is superseded.

Audience

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

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: Daily processing of processable paper filed Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return on the Integrated Submission and Remittance Processing System (ISRP) are covered in this IRM. This processing will convert the taxpayer data reported to electronic data records for further validations to be applied to determine if the employers return is acceptable to fulfill the filing requirement.

  2. Audience: The users of the IRM are Submission Processing Data Transcribers; Data Conversion Operation and their support staff which includes but is not limited to the following: clerks, leads and supervisors. These instructions apply to all campuses.

  3. Policy Owner: The Director of Submission Processing

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

  5. 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)

    • Large Business and International (LB&I)

    • Chief Financial Officer (CFO)

    • Tax Payer Advocate (TAS)

    • Chief Counsel, Information Technology 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.

  6. Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system. The 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 Employer's Annual Federal Unemployment (FUTA) Tax Returns 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. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

  3. The team manager/lead is responsible for and assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

  4. The team employee is responsible for applying the instruction present to the assigned task on the SCRIPS 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 to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be 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 will be 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.

  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.

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.

Terms/Definitions/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
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing System
    KV Key Verification
    MCC Major City Code
    OE Original Entry
    PTIN Preparer Taxpayer Identification Numbers

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. 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.

Introduction

  1. This section provides instructions for entering and verifying data from several control documents and unemployment tax returns using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Form 940 was redesigned in 2005. With that redesign, Form 940-EZ, Employer’s Annual Federal Unemployment (FUTA) Tax Return, became obsolete. Any Form 940-EZ received should be processed as a Form 940.

  3. Data transcribers will also need to refer to IRM 3.24.38, Business Master File (BMF) General Instructions, for general procedures.

IRM Deviations

  1. 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.

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, Employer's Annual Federal Unemployment (FUTA) Tax Return

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
    • 2012 and Later Revisions

    • 2010 and Prior Revisions

    11100 840
    Form 940 2011 Revision 11120 840
    Form 940–PR
    • 2012 and Later Revisions

    • 2010 and Prior Revisions

    11100 839
    Form 940–PR 2011 Revision 11120 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 will be entered in dollars and cents.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry

The table below list the Source Document or Record for:

  • Form 813, for original input documents

  • Form 1332, for original input documents

  • Form 3893, for re-entry documents

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 and 11120) (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) CD <Enter> Enter the "CD" if present.
(4) Name Control (NC) NC   If the "CD" is not present, enter the "NC" .
(5) Employer Identification Number (EIN) 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.

Note:

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 from Form 940, enter the foreign city, province and postal code in this field.

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

Caution:

When transcribing a foreign address from Form 940, only enter the foreign country code in this field.

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

Caution:

When transcribing a foreign address from Form 940, enter a period (.) in this field.

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

Caution:

When transcribing a foreign address from Form 940, leave this field blank. Press <Enter> to continue.

Section 02 Form 940 and Form 940-PR (Program 11100 and 11120) (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) CCC <Enter> Enter the edited code(s) from the space to the right of the phrase "You MUST fill out both pages..." / "Usted DEBE llenar ambas..." (2006 and subsequent year versions) or bottom center margin of page 1 (2005 and prior year versions).

Note:

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

(3) Schedule Indicator Code (SIC) SIC <Enter> Enter the edited digit from the right margin beside the black title bar for Part 1.
(4) Received Date (RDT) RDT <Enter> Enter the date as stamped or edited on the face of the return or as printed by a cash register in the upper right corner 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.

 

Caution:

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

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

Section 03 Form 940 and Form 940-PR (Program 11120) (2011 Revision)

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.

Note:

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 L7A <Enter> Enter the amount from line 7a.
(8) Wages Before 7/1/11 L7B <Enter> Enter the amount from line 7b.
(9) Tax on Wages Before 7/1/11 L7C <Enter> Enter the amount from line 7c.
(10) Wages after 6/30/11 L7D <Enter> Enter the amount from line 7d.
(11) Tax on Wages After 6/30/2011 L7E <Enter> Enter the amount from line 7e.
(12) FUTA Tax Before Adjustments LN8 <Enter> Enter the amount from line 8.
(13) Adjustments LN9 <Enter> Enter the amount from line 9.
(14) Excluded Wages/ Late Payments L10 <Enter> Enter the amount from line 10.
(15) Credit Reduction Amount L11 <Enter> Enter the amount from Part I, Line 11.
(16) Adjusted Total Taxes L12 <Enter>
★★★★★★
Enter the amount from line 12.

Note:

For Form 940–PR, when entering the next three prompts if both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III.

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

Note:

For Form 940–PR, when entering the next three prompts if both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III.

(18) 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, when entering the next three prompts if both Part II and Part III have entries, enter the amounts from Part II and ignore the entries in Part III.

(19) Refund Indicator RI <Enter> Enter a "2" if the "Send a refund" / "Envíeme el reembolso" box is checked.
(20) 1st Quarter Liability 1ST <Enter> Enter the amount from line 16a.

Note:

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

(21) 2nd Quarter Liability 2ND <Enter> Enter the amount from line 16b.

Note:

If the Schedule Indicator is a "2ND" , prompts will not be entered. The next prompt will be "CKBX" .

(22) 3rd Quarter Liability 3RD <Enter> Enter the amount from line 16c.

Note:

If the Schedule Indicator is a "3RD" , prompts will not be entered. The next prompt will be "CKBX" .

(23) 4th Quarter Liability 4TH <Enter> Enter the amount from line 16d.

Note:

If the Schedule Indicator is a "4TH" , prompts will not be entered. The next prompt will be "CKBX" .

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

Note:

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..." .

(26) Preparer's Taxpayer Identification Number (PTIN) PTIN <Enter> Enter the Paid Preparer's PTIN.
(27) Preparer's Employer Identification Number (EIN) PEIN <Enter> Enter the Preparer's EIN.
(28) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Note:

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

Section 03 Form 940 and Form 940-PR (Program 11100) (2012 and Later Revisions, 2010 and Prior 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.

Note:

If taxpayer files Form 940 for TY 2012 or TY 2010 or Prior, on a TY 2011 Revision form, pick up line 7a as 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. 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. 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 both Part II and Part III have entries, enter the amounts from part II and ignore the entries in Part III

  2. If the amount on line 14 is the same as the Payment Received (Section 03, Element 02), enter a zero (0) then press <Enter>.

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

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

(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. If the Schedule Indicator is a "1ST" , prompts will not be entered. The next prompt will be CKBX.
(17) 2nd Quarter Liability 2ND <Enter> Enter the amount from line 16b. If the Schedule Indicator is a 2ND, prompts will not be entered. The next prompt will be "CKBX" .
(18) 3rd Quarter Liability 3RD <Enter> Enter the amount from line 16c. If the Schedule Indicator is a 3RD, prompts will not be entered. The next prompt will be "CKBX" .
(19) 4th Quarter Liability 4TH <Enter> Enter the amount from line 16d. If the Schedule Indicator is a 4TH, prompts will not be entered. The next prompt will be "CKBX" .
(20) Third Party Designee Checkbox CKBX <Enter> Enter a 1 if only the Yes / box is checked; otherwise, press <Enter>.
(21) Third Party Designee's ID# ID# <Enter> Enter the Third Party Designee's PIN number.

Note:

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.

Note:

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 and 11120)(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) State Code Line 1 ST1 <Enter> Enter the state abbreviation shown to the immediate right of the first box marked.
(3) Wages Amount 1 AMT1 <Enter> Enter the amount, if present, from the right of the State Code 1.
(4) State Code 2 ST2 <Enter> Enter the second state abbreviation shown to the immediate right of the second box marked.
(5) Wages Amount 2 AMT2 <Enter> Enter the amount, if present, from the right of the State Code 2.
(6) State Code 3 ST3 <Enter> Enter the third state abbreviation shown to the immediate right of the third box marked.
(7) Wages Amount 3 AMT3 <Enter> Enter the amount, if present, from the right of the State Code 3.
(8) through (44) 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) Wages Amount 4 through 22, etc. AMT4 <Enter> Enter the amount, if present, from the right of the next State Code.