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pdfVersion A, Cycle 1
Fillable Field Color: Black; Checkmark=Cross
860511
Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers
OMB No. 1545-0028
(December 2011)
Department of the Treasury — Internal Revenue Service
Employer identification number
(EIN)
Report for calendar year:
(Same as Form 940):
—
Name as shown on
Form 940
Read the separate instructions before you complete Schedule R (Form 940). Type or print within the boxes. Complete a separate line
for the allocated amounts of each of your clients.
(a)
Client Employer
Identification Number
(EIN)
(b)
(c)
State
Total taxable FUTA
abbreviation wages allocated to
from Form
the listed client EIN
940, line 1a, from Form 940, line 7a
or Schedule
A (Form 940),
line 1
(d)
Total adjustments
to FUTA tax
allocated to the
listed client EIN from
Form 940, line 9 or
line 10
(e)
Credit reduction
amount allocated
to the listed client
EIN from Form 940,
line 11
(f)
Total FUTA tax
after adjustments
allocated to the
listed client EIN from
Form 940, line 12
(g)
Total FUTA tax
deposits from
Form 940, line 13,
plus any payment
made with the
return allocated to
the listed client EIN
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16 Subtotal for clients.
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DRAFT AS OF
August 17, 2011
5
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10
Add all amounts on lines 1
through 15
17 Enter the combined
subtotal from line 26 of all
Continuation Sheets for
Schedule R (Form 940)
18 Enter Form 940 amounts for
employees of the agent
19 Totals. Add lines 16, 17, and
18. The column totals must
match the related lines on the
aggregate Form 940
For Paperwork Reduction Act Notice, see the instructions.
.
Cat. No. 53082A
Schedule R (Form 940) (12-2011)
Version A, Cycle 1
Fillable Field Color: Black; Checkmark=Cross
Page
860611
of
Continuation Sheet for Schedule R (Form 940)
Report for calendar year:
(December 2011)
(Same as Form 940):
Employer identification number
(EIN)
—
Name as shown on
Form 940
Read the separate instructions before you complete Schedule R (Form 940). Type or print within the boxes. Complete a separate line
for the allocated amounts of each of your clients.
(a)
Client Employer
Identification Number
(EIN)
(b)
(c)
State
Total taxable FUTA
abbreviation wages allocated to
from Form
the listed client EIN
940, line 1a, from Form 940, line 7a
or Schedule
A (Form 940),
line 1
(d)
Total adjustments
to FUTA tax
allocated to the
listed client EIN from
Form 940, line 9 or
line 10
(e)
Credit reduction
amount allocated
to the listed client
EIN from Form 940,
line 11
(f)
Total FUTA tax
after adjustments
allocated to the
listed client EIN from
Form 940, line 12
(g)
Total FUTA tax
deposits from
Form 940, line 13,
plus any payment
made with the
return allocated to
the listed client EIN
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DRAFT AS OF
August 17, 2011
Subtotals for clients. Add
lines 1 through 25. Include
the subtotals from line 26
on Schedule R (Form 940),
line 17.
Schedule R (Form 940) (12-2011)
Version A, Cycle 1
Fillable Field Color: Black; Checkmark=Cross
860711
Schedule R (Form 940) (12-2011)
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose of Form
Use Schedule R to allocate the aggregate information reported
on Form 940 to each home care service recipient client. An
aggregate Form 940 may only be filed by section 3504 Agents
acting on behalf of home care service recipients. If you are an
agent for home care service recipients and have more than 15
clients, complete continuation sheets as necessary. Attach
Schedule R, including any continuation sheets, to your
aggregate Form 940 and file it with your Form 940.
Who Must File?
You must complete Schedule R each time you file
an aggregate Form 940, Employer’s Annual Federal
Unemployment (FUTA) Tax Return. Aggregate Forms 940 are
filed by agents of home care service recipients approved by
the IRS under section 3504. To request approval to act as an
agent for a client, you must file Form 2678, Employer/Payer
Appointment of Agent, with the IRS, unless you are a state or
local government agency acting as agent under the special
procedures provided in Notice 2003-70.
When Must You File?
If you are an aggregate Form 940 filer, file Schedule R with your
aggregate Form 940 every year when your Form 940 is due.
Paperwork Reduction Act Notice. We ask for the
information on Schedule R to carry out the Internal Revenue
laws of the United States. You are required to give us this
information. We need it to ensure that you are complying with
these laws and to allow us to figure and collect the right amount
of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file Schedule R will vary
depending on individual circumstances. The estimated average
time is:
Recordkeeping . . . . . . . . . . . 10 hrs., 45 min.
Learning about the law or the form . . . . .0 hrs., 12 min.
Preparing, copying, assembling,
and sending form to IRS . . . . . . . 0 hrs., 00 min.
If you have comments concerning the accuracy of these
time estimates or suggestions for making Schedule R simpler,
we would be happy to hear from you. You can email us at
[email protected]. Enter “Schedule R (Form 940)” on the subject
line. Or write to: Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave., NW, IR-6526, Washington, DC 20224. Do not
send Schedule R to this address. Instead, see Where Do You
File? in the Instructions for Form 940.
DRAFT AS OF
August 17, 2011
Specific Instructions
Enter Your Business Information
Carefully enter your employer identification number (EIN) and
the name of your business at the top of the schedule. Make
sure they exactly match the EIN and name shown on the
attached Form 940.
Calendar Year
Total adjustments to FUTA tax (Form 940, line 9 or line 10)
allocated to the listed client EIN.
Credit reduction amount (Form 940, line 11) allocated to the
listed client EIN.
Total FUTA tax after adjustments (Form 940, line 12) allocated
to the listed client EIN.
Total FUTA tax deposits for the tax year plus any other
payments (Form 940, line 13) allocated for the listed client
EIN.
You must also report the same information for your
employees on line 18 of Schedule R.
Compare the total of each column on line 19 (including your
information on line 18) to the amounts reported on the
aggregate Form 940. For each column total, the relevant line
from Form 940 is noted in the column heading.
If the totals on line 19 of the Schedule R do not match the
totals on Form 940, there is an error that must be corrected
before submitting Form 940 and Schedule R.
Enter the calendar year for which you are filing your Form 940.
Make sure that the year entered on the top of Schedule R
matches the year on the attached Form 940.
On Schedule R, including any continuation sheets, you must
report the following for each client:
The employer identification number (EIN).
The state abbreviation of the listed client.
Total taxable FUTA wages (Form 940, lines 7a and 7c)
allocated to the listed client EIN.
| File Type | application/pdf |
| File Title | Summary of Changes |
| Author | 94vdb |
| File Modified | 2011-09-07 |
| File Created | 2011-08-19 |