Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 940-SR: 940 (Schedule R)
IRS Form 940-SR is a schedule for reporting employer contributions to state unemployment funds. It is filed by employers who are liable for Federal Unemployment Tax Act (FUTA) tax and have made contributions to a state unemployment fund. The form's official title is 940 (Schedule R).
Need help with Form 940-SR?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 940-SR.
Start filling →Form Overview
IRS Form 940-SR - 940 (Schedule R)
IRS Form 940-SR is a schedule for reporting employer contributions to state unemployment funds. It is filed by employers who are liable for Federal Unemployment Tax Act (FUTA) tax and have made contributions to a state unemployment fund. The form's official title is 940 (Schedule R).
Risk Radar
Scan points- 1Not stated in the official source.
- 2Entering an incorrect state code for unemployment contributions.
- 3Failing to report all state unemployment fund contributions made during the year.
- 4Omitting the total amount of contributions paid to a state.
- 5Using an outdated version of the form.
Plain English
This form is used by employers to report contributions they have made to state unemployment funds. It helps the IRS reconcile the state contributions with the federal unemployment tax owed.
Submission Date
- Filing date: 2024-11-29 22:10:12
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when reporting employer contributions to state unemployment funds as part of filing IRS Form 940-SR.
- Do not use it when you are not liable for FUTA tax or have not made contributions to a state unemployment fund.
- Check Form 940 (Employer's Annual Federal Unemployment (FUTA) Tax Return) instead when filing the primary return; Schedule R is attached to it.
Form selector
Use this form or another form?
Situation
Why it matters
✓ Check before you continue
You are an employer with FUTA liability but no state unemployment contributions
Schedule R is only needed when contributions are made; otherwise file base return only
✓ Confirm you have no state payments to report
You are a successor employer
Special rules for credit and state rate apply
✓ Verify succession date and state account transfer
Form 940-SR and successor instructions
You are filing for a multi-state employer
Allocate contributions correctly across states
✓ Check state unemployment tax rates and payments for each state
Schedule R with multiple state entries
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Field or section
Document or info needed · Usually found in
Part 1: State Unemployment Contributions
Annual contribution totals by state · State unemployment tax statements or wage reports
Employer Identification Number (EIN)
EIN confirmation · IRS CP 575 notice or prior return
State unemployment tax rates
Rate assigned by each state · State unemployment agency notice
Quarterly contribution breakdown
Quarterly payment records · State tax returns or payment receipts
Total FUTA tax due (from Form 940)
Form 940 line 12 · Completed Form 940
Filing period and tax year
Calendar year liability · IRS instructions for Form 940
State information (state code, account number)
State registration documents · State unemployment paperwork
Before you submit
- 1EIN matches the entity name on the return
- 2All state contribution amounts are exactly as reported to each state
- 3State unemployment tax rates are checked against official notices
- 4Schedule R totals equal the credit claimed on Form 940, line 10
- 5Tax year is the calendar year you are filing for (e.g., 2024)
- 6No blank lines or estimated numbers—all fields filled with verified data
- 7Form 940 and Schedule R are signed and dated together
- 8Copy is retained for your records before sending
How to file this form
- 1Gather state unemployment contribution records and rates for each state
- 2Complete Part 1 by entering the state code, account number, contribution amounts, and tax rates for each state
- 3Transfer the total contributions to Form 940, Schedule A if applicable
- 4Attach Schedule R to Form 940 after preparing the base return
- 5Sign and date Form 940; Schedule R is submitted as part of the same package
- 6File the complete return with the IRS by the due date (usually January 31 of following year)
- 7Obtain proof of filing (e.g., electronic confirmation or certified mail receipt)
Known limitations
- 1Schedule R is only for employers who made state unemployment contributions; not for those exempt from FUTA
- 2Does not apply to household employers or agricultural employers with separate filing rules
- 3Limited to one tax year—each year requires its own Schedule R
- 4If no contributions were made, do not file this schedule; use standard Form 940
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->IRS Form 940-SR (Schedule R) does not have a current edition or revision date specified in the available source. Filers should verify the latest version on the IRS website before use.
What changed or needs a fresh check
- Edition date — not stated in the official source; confirm on IRS website
- Fee — no filing fee is listed in the source; filing is tied to Form 940 which has no fee
- Mailing address — not stated in the official source; use address for Form 940 based on your location
- Signature — sign and date as required on Form 940; Schedule R is attached and signed as part of the return
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 940 and Schedule R with all attachments
- 2Keep records of state unemployment contributions and rates for at least 4 years
- 3Expect an IRS confirmation if filed electronically, or certified mail receipt if mailed
- 4If an error is discovered after filing, file a corrected Form 940-X (Amended Employer's Annual Federal Unemployment (FUTA) Tax Return)
- 5Update payroll records to reflect any adjustments from the filing
- 6Monitor state unemployment accounts for consistency with FUTA credit claimed
- 7Consult a tax professional if state or federal audit occurs
- 8Note the next filing deadline for Form 940 for the following year
Sources
- SRCNot stated in the official source — verify on the agency site — purpose and scope of Schedule R
- SRCNot stated in the official source — verify on the agency site — current edition and revision date
- SRCNot stated in the official source — verify on the agency site — specific mailing addresses for Schedule R
- SRCNot stated in the official source — verify on the agency site — filing deadline and penalties
- SRCNot stated in the official source — verify on the agency site — related forms and instructions
- SRCNot stated in the official source — verify on the agency site — state contribution reporting rules
- SRCNot stated in the official source — verify on the agency site — successor employer guidance
Common confusion points
Confusion
Why it happens
→ Safe check
Do I need to file Schedule R even if I have no state contributions?
Instructions say it's only for contributions; no contributions means no schedule needed
→ Confirm you have no state payments in the tax year
Can I use state rate from last year?
Rates change annually; using old rates causes credit errors
→ Check the state notice for the current tax year rate
How do I enter multiple states?
Part 1 allows multiple states but format is unclear
→ List each state separately with its own account number and rate
Is Schedule R separate from Form 940?
It's attached but sometimes mistaken as standalone
→ Always file with Form 940 as one package
What if my state account number changed?
States reassign numbers during mergers or reorganizations
→ Use the number on your most recent state tax statement
Do I need to file if I'm a successor employer?
Complex rules for credit and liabilities apply
→ Review IRS instructions on successor employers and state agreements
Can I estimate contributions if records are lost?
No, accurate figures required; estimates cause penalties
→ Rebuild records from state agency or state quarterly reports
What is the credit limit for state contributions?
FUTA credit is limited to 5.4% of taxable wages; excess not refundable
→ Calculate credit using correct wage base and rate per state
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 940-X — to amend contributions or state data after original filing
Questions about IRS Form 940-SR
What is IRS Form 940-SR used for?
This form is used by employers to report contributions they have made to state unemployment funds. It helps the IRS reconcile the state contributions with the federal unemployment tax owed.
Who must file IRS Form 940-SR?
Employers who are required to file Form 940 and have made contributions to a state unemployment fund must file Form 940-SR.
What information does IRS Form 940-SR require?
Form 940-SR collects information about contributions made to state unemployment funds, including the state code and the amount of contributions paid.
How do I complete IRS Form 940-SR?
Complete Schedule R by entering the two-letter state code for each state to which you made unemployment fund contributions. Enter the total amount of contributions paid to that state. Sign and date the form as required.
Confusion — what should I check?
Why it happens Safe check
Do I need to file Schedule R even if I have no state contributions?
Instructions say it's only for contributions; no contributions means no schedule needed Confirm you have no state payments in the tax year
Can I use state rate from last year?
Rates change annually; using old rates causes credit errors Check the state notice for the current tax year rate
How do I enter multiple states?
Part 1 allows multiple states but format is unclear List each state separately with its own account number and rate
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.