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Official form guide
Form 940-SASP: 940 (Schedule A) (sp)
IRS Form 940 (Schedule A) (sp) is a supplemental schedule to the annual Federal Unemployment (FUTA) tax return. It is used to report state unemployment tax credits and related adjustments for the tax year.
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IRS Form 940-SASP - 940 (Schedule A) (sp)
IRS Form 940 (Schedule A) (sp) is a supplemental schedule to the annual Federal Unemployment (FUTA) tax return. It is used to report state unemployment tax credits and related adjustments for the tax year.
Risk Radar
Scan points- 1A single typo in the credit amount can trigger an audit and delay refunds.
- 2Mis‑matching totals between Form 940 and Schedule A
- 3Using the wrong state credit rate
- 4Omitting a required attachment
- 5Incorrect tax year on the schedule
Plain English
Think of Form 940 as the yearly report you send to the IRS about the FUTA tax you owe. Schedule A (sp) adds the details about any state unemployment tax credits you can claim, so you don’t overpay the federal tax.
Submission Date
- Filing date: 2025-11-25 09:10:04
- 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 paid state unemployment tax and are eligible for a FUTA credit.
- Do not use if you have no state unemployment tax paid.
- If you only need to report FUTA without state credits, file Form 940 alone.
Form selector
Use this form or another form?
No state credit claimed
Simpler filing
✓ Confirm no state tax paid
Multiple state credits
Captures each state separately
✓ Verify each state's rate
Small employer exempt from FUTA
Shorter form
✓ Check eligibility thresholds
Deadline or filing window
Form 940 and its Schedule A (sp) must be filed by January 31 following the calendar year covered. If you file after the deadline, you may incur a late‑payment penalty and interest on any underpaid FUTA tax.
- —State unemployment tax paid | Sum of all state UI payments | Total creditable amount | Verify each state's credit rate
Checklist
What you need before filling it out
State UI tax paid
Payroll tax reports · Employer’s payroll system
Credit rate per state
State unemployment agency publications · State website or IRS instructions
Total FUTA liability
Form 940 line 12 · IRS tables
Signature
Signed Form 940 · Physical or electronic signature
Before you submit
- 1Confirm the edition date matches the tax year.
- 2Re‑calculate the state credit using current rates.
- 3Match totals between Schedule A and Form 940.
- 4Verify all required attachments are included.
- 5Check that the correct IRS mailing address is used.
- 6Ensure the form is signed by an authorized officer.
- 7If e‑filing, confirm the software attached Schedule A.
- 8Retain a copy of the filed return for at least four years.
How to file this form
- 1Gather payroll reports showing state UI tax paid.
- 2Calculate the credit using the rates in the Form 940 instructions.
- 3Complete Schedule A (sp) line by line.
- 4Enter the credit total on the appropriate line of Form 940.
- 5Attach Schedule A to the completed Form 940.
- 6Sign the combined return.
- 7Mail to the IRS address or submit electronically.
Known limitations
- 1The schedule only covers state UI credits; other credits must be reported elsewhere.
- 2IRS instructions may change rates annually; always use the current year’s rates.
- 3E‑filing support varies by software; not all providers include Schedule A (sp).
- 4The form does not calculate penalties; separate calculations are required if late.
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 (Schedule A) (sp) is currently the 2023 edition. Verify the edition date on the first page before use.
What changed or needs a fresh check
- Edition date: Verify the form is the latest year (e.g., 2023).
- Fee: No filing fee for Form 940.
- Mailing address: Use the address in the 2023 Form 940 instructions for paper filing.
- E‑file eligibility: Confirm your payroll software supports Schedule A (sp).
- Signature line: Ensure both the employer and the authorized signer sign.
- Paper size: Use standard 8.5" x 11" paper.
Quick Facts
Downloads
After you file
- 1Keep the filed copy and supporting payroll reports.
- 2Monitor the IRS account for acknowledgment or notice of adjustment.
- 3Reconcile the credit with your state unemployment agency records.
- 4If you receive a notice, respond within the timeframe indicated.
- 5Update your payroll system with the correct credit amount for the next year.
Sources
- SRCForm 940 instructionsprovides schedule purpose and filing deadline.
- SRCIRS Publication 542explains FUTA tax and state credit rules.
- SRCIRS websitelists mailing addresses for paper filing.
- SRCIRS e‑file guidelinesconfirms electronic submission options.
- SRCNot found in provided source: exact line numbers for Schedule A (sp).
- SRCNot found in provided source: specific state credit rates for 2023.
Common confusion points
State credit vs. FUTA tax amount
Users think the credit reduces the tax owed directly
→ Verify the credit is entered on the correct Form 940 line
Multiple states
Each state has its own rate
→ List each state separately on Schedule A
E‑file attachment
Some software hides Schedule A
→ Confirm the file includes Schedule A before submission
Edition date
Older form may have outdated rates
→ Check the top of the form for the year
Signature requirement
Some think electronic signature is optional
→ Ensure a valid signature is present
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941 (adjusted quarterly) may be needed for corrections
Source transparency
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