Schedule A (Form 940) for 2008:

OMB No. 1545-0028 Multi-State Employer and Credit Reduction Information

Department of the Treasury — Internal Revenue Service

860308

Employer identification number (EIN)

Name (not your trade name)

● You must fill out Schedule A (Form 940) if you were required to pay your state unemployment tax in more than one state or if you paid

wages in any state that is subject to credit reduction. FOR 2008, THERE ARE NO STATES SUBJECT TO CREDIT REDUCTION.

—

Part 1: Fill out this part if you were required to pay state unemployment taxes in more than one state (including the

District of Columbia, Puerto Rico, and the U.S. Virgin Islands). If any states do NOT apply to you, leave them

blank.

1 Check the box for every state in which you were required to pay state unemployment tax this year. For a list of state names and 

their abbreviations, see the Instructions for Schedule A (Form 940).

For Privacy Act and Paperwork Reduction Act Notice, see back of Form 940-V. Cat. No. 16997C Schedule A (Form 940) 2008

About this schedule:

● File Schedule A (Form 940) as an attachment to your Form 940.

For more information, read the Instructions for Schedule A (Form 940) on the back.

AK CO GA IN MD MS NH OH SC VA WY

AL CT HI KS MI MT NJ OK SD VT PR

AR DC IA KY MN NC NM OR TN WA VI

AZ DE ID LA MO ND NV PA TX WI

CA FL IL MA ME NE NY RI UT WV

Part 2: Fill out this part to tell us about wages you paid in any state (including the District of Columbia, Puerto Rico,

and the U.S. Virgin Islands) that is subject to credit reduction. If any lines do NOT apply, leave them blank.

2 If you paid wages in any of these states...

2a . 2b . 2a–b3 .00x = line 2b

[Name of State] Total taxable

FUTA wages paid in [state] 

2c . 2d . 2c–d3 .00x = line 2d

[Name of State] Total taxable

FUTA wages paid in [state] 

2e . 2f . 2e–f3 .00x = line 2f

[Name of State] Total taxable

FUTA wages paid in [state] 

2g . 2h . 2g–h3 .00x = line 2h

[Name of State] Total taxable

FUTA wages paid in [state] 

2i . 2j . 2i–j3 .00x = line 2j

[Name of State] Total taxable

FUTA wages paid in [state] 

3 Total credit reduction (Lines 2b + 2d + 2f + 2h + 2j = line 3) 3 . DO NOT COMPLETE FOR 2008

Enter the amount from line 3 onto line 11 of Form 940.

 
Specific Instructions: Completing Schedule A (Form 940)

Instructions for Schedule A (Form 940) for 2008:

Multi-State Employer and Credit Reduction Information

860408

Part 1: Fill out this part if you were required to pay

state unemployment taxes in more than one

state (including the District of Columbia,

Puerto Rico, and the U.S. Virgin Islands).

Part 2: Fill out this part to tell us about wages you

paid in any state (including the District of

Columbia, Puerto Rico, and the U.S. Virgin

Islands) that is subject to credit reduction.

1. Check the box for every state (including the District of

Columbia, Puerto Rico, and the U.S. Virgin Islands) in

which you were required to pay state unemployment

taxes this year.

Note. Make sure that you have applied for a state

unemployment number for your business. If you do not

have an unemployment account number from a state in

which you paid wages, contact the state office to receive

one. For a listing of states and contact information, see

page 12 of the 2008 Instructions for Form 940.

For ease of reference, here is a list of the states and their

2-letter postal abbreviations.

State

Postal

Abbreviation State

Postal

Abbreviation

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky

AL

AK

AZ

AR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL

IN

IA

KS

KY

Louisiana

Maine

Maryland

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri

LA

ME

MD 

MA 

MI

MN 

MS 

MO

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Puerto Rico

Rhode Island

South Carolina

South Dakota

Tennessee

MT

NE

NV

NH

NJ

NM 

NY

NC

ND

OH

OK

OR

PA

PR

RI

SC

SD

TN

Texas

U.S. Virgin Islands

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

TX

VI

UT

VT

VA

WA 

WV 

WI

WY

Page 2

2. You are subject to credit reduction if you paid wages

in any state listed.

If you paid wages in any states that are subject to credit

reduction, find the lines where the states are listed.

In the first box, enter the total taxable FUTA wages that

you paid in that state. (Note that the FUTA wage base for

all states is $7,000.) Do not use your state

unemployment wages here.

Then multiply the total taxable FUTA wages by the

number shown.

Enter your answer in the box at the end of the line.

3. Total credit reduction

To calculate the total credit reduction,

line 2b

line 2d

line 2f

line 2h

line 2j

line 3

+

Then enter the amount from line 3 onto line 11 of

Form 940.

Example:

You paid wages to 3 employees in State A. State A is subject to

credit reduction at a rate of .003 (.3%). Because you paid wages

in a state that is subject to credit reduction, you must fill out

Part 2 of Schedule A (Form 940).

Since the FUTA wage base is $7,000 for each employee, the

total FUTA wage base for you is $21,000.00.

3

$21,000.00

3

$7,000.00 FUTA wage base for each employee

Number of employees you paid in State A

Total FUTA wage base

In Part 2, State A is listed on line 2a–b. In the box for 2a, write

$21,000.00. Do not use your state unemployment wages here.

.003

$63.00

3

$21,000.00 Total taxable FUTA wages you paid in State A

Credit reduction rate for State A shown on the form

Total credit reduction. You would report this amount

on line 2b.

In this case, you would write $63.00 on line 3 and then enter that

amount on line 11 of Form 940.

Attach Schedule A (Form 940) to Form 940 when you file

your return.

DO NOT COMPLETE PART 2 FOR 2008.

The U.S. Department of Labor has announced that there

are no credit reduction states for tax year 2008.