Change Worksheet

Major Changes to the 2006 Form 940-PR
We lower-cased all letters except for initial caps on key words and fully capped
the word "Anual" in the main title of the form to agree with the reviewer's
suggestion to do so with all of the 940 series of products, both English and
Spanish.
As a result of the redesign task force, the entire 940 series has been revamped
to reflect a similar revamping of the 941 series. The main reasons for the new
look is to enable optical scanning and reduce errors made by many filers.
The above change totally revamped the form: Questions A-E on all prior versions
were eliminated and old Partes I-IV were replaced by Partes 1-8 on the new
revision.
Along with organizing the form into eight distinct parts, we added line-by-line
instructions for clarity.
We deleted the edit codes section ("T, FF, FD, FP, 1, and T ) because it's no
longer used by Compliance or Submissions Processing.
In place of the edit codes section, we've added a checkbox section for filers to
designate the type of return (Clase de planilla) that are filing.
For 2006, the Department of Labor has determined that there will be no credit
reduction states. So all such references to credit reduction states on the form
have been deleted (see lines 2 and 11 , which have been shaded).
We redesigned the section for third-party designee authorization to make it
resemble similar sections on Forms 941-PR and 944-PR.
We redesigned the signature section (Firma), again to conform more closely with
Forms 941-PR and 944-PR.
W e added an "optionaf" paid preparer signature section (Parte 8) as requested
by SBlSE Compliance.
Form 940-V(PR), Pago-Cornprobante (Payment Voucher), is now a separate
page with its own set of instructions for completing it and mailing it.
We removed the Privacy Act and Papenvork Reduction Act Notice from the
separate instructions and added it to the back of Form 940-V(PR).

Major Changes to the 2006 Anexo A (Forma 940-PR)
There are no major changes to this product as Anexo A is brand-new for the 2006
tax year. It was developed as a decision made by the 940 redesign task force to
have a Schedule A for Form 940 in English.
There is one major difference between the current cycle being forwarded to
review and all previous cycles: for 2006, the Department of Labor (DOL) has
determined that there will be no credit reduction states. Thus, all such references
to credit reduction states on Anexo A have been deleted.