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 Schedule A (Form 940 (PR)) (in "Spanish") PDF Recent Developments None at this time. Other Items You May Find Useful All Schedule A (Form 940 (PR)) Revisions About Form 940 (PR), Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version) Additional Items You May Find Useful
