This shows the layout of the fields for Form 940 Schedule A (PR) (Revision 2011). Form 940 Schedule A (PR) (Spanish version) shows 8 columns down the length of the page. The first 4 columns from the left-hand margin to the middle of the page are duplicated from the middle of the page to the right hand margin. Form 940 Schedule A (PR) shows Column 1 and column 5 are check boxes for each of the 53 states, possessions or territories, including the District of Columbia, Puerto Rico and the U S Virgin Islands. Each column has 27 lines. Column 2 and column 6, FUTA Taxable Wages (fill in for each state, Possession or Territory). Column 3 and column 7, Reduction Rate. Shows the Credit Reduction rate for the Credit Reduction States, (x times .003, or .006), States which are not Credit Reduction States for the taxable year of Form 940 Schedule A (PR) appear as all zeroes (x .000). Column 4 and column 8, Credit Reduction (fill in) gives space for computation. (for example, Column 2 times Column 3) Bottom left-hand corner box, (English interpretation) Total credit reduction. Enter amount on line 11 of Form 940 (PR). This amount represents the total credit reduction calculated from all eligible Credit Reduction states, possessions or territories.