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Official form guide
Form 940-SA: 940 (Schedule A)
Form 940‑SA is the Schedule A attachment to IRS Form 940, the Annual Federal Unemployment Tax Return. It reports state unemployment tax (SUTA) payments and related information for the calendar year.
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IRS Form 940-SA - 940 (Schedule A)
Form 940‑SA is the Schedule A attachment to IRS Form 940, the Annual Federal Unemployment Tax Return. It reports state unemployment tax (SUTA) payments and related information for the calendar year.
Risk Radar
Scan points- 1A single missing state line can invalidate the whole return and trigger penalties.
- 2Omitting a state where tax was paid
- 3Using an outdated state account number
- 4Miscalculating the state tax total
- 5Failing to attach Schedule A to Form 940
Plain English
Think of Form 940‑SA as the page where employers tell the IRS how much they paid into each state's unemployment insurance program. It’s filed once a year along with the main Form 940 and shows the state‑level totals.
Submission Date
- Filing date: 2025-11-24 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you owe or have paid state unemployment tax and must report it to the IRS.
- Do not use if you are exempt from FUTA and have no state unemployment tax liability.
- Check Form 940 instructions if you need to file a corrected return.
Form selector
Use this form or another form?
No state unemployment tax paid
No Schedule A needed
✓ Verify exemption status first
Employer has multiple legal entities
Each entity files its own Schedule A
✓ Consolidate only after confirming entity structures
Deadline or filing window
The filing deadline is January 31 of the year after the tax year. If the 31st falls on a weekend or legal holiday, the deadline moves to the next business day. Extensions are not generally granted for Form 940‑SA.
- —State tax paid total | Sum of all state payments | Schedule A line 5 total | Verify each state sum before entering
Checklist
What you need before filling it out
State tax paid amount
State unemployment tax payment receipt · Employer payroll records
Employer state account number
State unemployment agency account statement · HR/Payroll system
Total of all states
Sum of line entries · Spreadsheet or calculator
Signature
Authorized officer signature · Physical or electronic signature page
Before you submit
- 1All state lines filled for every state where tax was paid
- 2State account numbers match the latest agency records
- 3Totals correctly summed and match supporting documents
- 4Schedule A attached to the front of Form 940
- 5Form 940 signed by an authorized officer
- 6Mailing envelope addressed to the correct IRS location
- 7If e‑filing, PDF includes Schedule A and passes IRS validation
- 8Copy of payment receipts retained for 4 years
How to file this form
- 1Collect state unemployment tax payment reports for the calendar year
- 2Enter each state’s total tax paid and account number on Schedule A
- 3Calculate the grand total and verify against payroll records
- 4Complete the main Form 940, referencing the Schedule A totals
- 5Sign the return and attach Schedule A securely
- 6Mail to the IRS address in the instructions or submit via approved e‑file system
- 7Keep a dated copy of the filed return and all supporting receipts
Known limitations
- 1Form instructions do not list every state’s specific credit reduction rules
- 2IRS e‑file validation may not catch all arithmetic errors
- 3No built‑in calculator; users must sum state amounts manually
- 4State account numbers must be verified with each state agency
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
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Fillable formOpen in Editor->Form 940‑SA is currently in its 2024 edition, reflecting the latest IRS instructions for tax year 2023 filings. Verify the edition date before using.
What changed or needs a fresh check
- Edition date – confirm the form is the 2024 version
- Fee – no filing fee for Form 940 or Schedule A
- Mailing address – use the address listed in the 2024 Form 940 instructions
- Electronic filing eligibility – check IRS e‑file provider list
- Signature line – ensure the authorized officer signs
Quick Facts
Downloads
After you file
- 1Store the filed return and Schedule A for at least four years
- 2Reconcile the total reported with state unemployment agency statements
- 3Monitor for any IRS notices about mismatched totals
- 4If a notice arrives, prepare a corrected Form 940‑SA promptly
- 5Update internal payroll systems with any new state account numbers
- 6Document the filing date and method for audit trails
Sources
- SRCForm 940 instructionsschedule attachment description
- SRCIRS Publication 542Federal Unemployment Tax Act (FUTA) overview
- SRCIRS e‑file provider listelectronic filing eligibility
- SRCIRS deadline guidanceJanuary 31 filing rule
- SRCNot found in provided sourceexact fee amount (none) confirmed by IRS FAQ
- SRCNot found in provided sourcespecific state credit reduction tables
Common confusion points
Confusion: Whether Schedule A is required if no state tax was paid
Some employers think a zero‑line still must be filed
→ Verify exemption status before omitting
Confusion: Using the wrong IRS mailing address
Addresses differ for paper vs. e‑file
→ Double‑check the 2024 instructions
Confusion: Decimal placement on state tax totals
Leading zeros or misplaced cents cause errors
→ Add a check column in your spreadsheet
Confusion: Who can sign
Only the corporate officer or authorized agent may sign
→ Review corporate signing authority list
Confusion: Deadline after weekend
Misreading the rule can cause late filing
→ Confirm the next business day if Jan 31 is a holiday
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS Notice CP2000 – may reference Schedule A errors
Source transparency
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