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).
Current Revision
Recent Developments
None at this time.