Schedule R (Form 940) - Allocation Schedule For Aggregate Form 940 Filers Page 3
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Schedule R (Form 940) (Rev. 12-2014)
Section references are to the Internal Revenue Code unless
• Total taxable FUTA wages allocated to the client from Form
otherwise noted.
940, line 7.
• Total adjustments to FUTA tax allocated to the client from
General Instructions
Form 940, line 9 or 10.
• Credit reduction amount allocated to the client from Form
Purpose of Schedule R
940, line 11.
Use Schedule R to allocate the aggregate information reported
• Total FUTA tax after adjustments allocated to the client from
on Form 940, Employer's Annual Federal Unemployment (FUTA)
Form 940, line 12.
Tax Return, to each home care service recipient client. An
• Total FUTA tax deposits from Form 940, line 13, plus any
aggregate Form 940 may only be filed by section 3504 Agents
other payments allocated to the client.
acting on behalf of home care service recipients. If you are an
You must also report the same information for your
agent for home care service recipients and have more than 15
employees on Schedule R, line 18.
clients, complete continuation sheets as necessary. Attach
Schedule R, including any continuation sheets, to your
Compare the total of each column on line 19 (including your
aggregate Form 940.
information from line 18) to the amounts reported on the
aggregate Form 940. For each column total, the relevant line
Who Must File?
from Form 940 is noted in the column heading.
You must complete Schedule R if you file an aggregate Form
If the totals on Schedule R, line 19, do not match the totals on
940. Aggregate Forms 940 are filed by agents of home care
Form 940, there is an error that must be corrected before
service recipients approved by the IRS under section 3504. To
submitting Form 940 and Schedule R.
request approval to act as an agent for a home care service
recipient, you must file Form 2678, Employer/Payer
Paperwork Reduction Act Notice. We ask for the
Appointment of Agent, with the IRS, unless you are a state or
information on Schedule R to carry out the Internal Revenue
local government agency acting as agent under the special
laws of the United States. You are required to give us this
procedures provided in Rev. Proc. 2013-39. On Schedule R, we
information. We need it to ensure that you are complying with
call those home care service recipients your clients.
these laws and to allow us to figure and collect the right amount
of tax.
When Must You File?
You are not required to provide the information requested
If you are an aggregate Form 940 filer, file Schedule R with your
on a form that is subject to the Paperwork Reduction Act
aggregate Form 940 every year when your Form 940 is due.
unless the form displays a valid OMB control number. Books
Schedule R may be filed electronically or by paper submission.
or records relating to a form or its instructions must be
However, agents filing for 1,000 or more clients must file a
retained as long as their contents may become material in the
paper return unless they are e-filing through an approved
administration of any Internal Revenue law. Generally, tax
transmitter that uses the IRS's Modernized e-File system.
returns and return information are confidential, as required by
section 6103.
Specific Instructions
The time needed to complete and file Schedule R will vary
depending on individual circumstances. The estimated average
Completing Schedule R
time is:
Enter Your Business Information
Recordkeeping .
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11 hr.
Learning about the law or the form .
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. 18 min.
Carefully enter your employer identification number (EIN) and
the name of your business at the top of the schedule. Make
Preparing, copying, and assembling the form .
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. 29 min.
sure they exactly match the EIN and name shown on the
If you have comments concerning the accuracy of these
attached Form 940.
time estimates or suggestions for making Schedule R simpler,
Calendar Year
we would be happy to hear from you. You can send us
comments from Click on More
Enter the calendar year for which you are filing your Form 940.
Information and then click on Give us feedback. Or you can
Make sure that the year entered on the top of Schedule R
send your comments to Internal Revenue Service, Tax Forms
matches the year on the attached Form 940.
and Publications Division, 1111 Constitution Ave., NW, IR-6526,
Washington, DC 20224. Do not send Schedule R to this
Client and Employee Information
address. Instead, see Where Do You File? in the Instructions for
On Schedule R, including any continuation sheets, you must
Form 940.
report the following for each client.
• Your client's EIN.
• The state abbreviation of the client's location.
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