Federal Free Printable Schedule R (Form 940) (Rev. December 2014) for 2017 Federal Allocation Schedule for Aggregate Form 940 Filers

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Allocation Schedule for Aggregate Form 940 Filers
Schedule R (Form 940) (Rev. December 2014)

860512 Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers OMB No. 1545-0028 (Rev. December 2014) 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 instructions before you complete Schedule R (Form 940). Type or print within the boxes. Complete a separate line for the amounts allocated to each of your clients. (a) Client Employer Identification Number (EIN) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Subtotals for clients. Add all amounts on lines 1 through 15. (b) State abbreviation from Form 940, line 1a, or Schedule A (Form 940) (c) Total taxable FUTA wages allocated to the listed client EIN from Form 940, line 7 (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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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) (Rev. 12-2014) Page 860612 of Continuation Sheet for Schedule R (Form 940) Report for calendar year: (Rev. December 2014) (Same as Form 940): Employer identification number (EIN) — Name as shown on Form 940 Read the instructions before you complete Schedule R (Form 940). Type or print within the boxes. Complete a separate line for the amounts allocated to each of your clients. (a) Client Employer Identification Number (EIN) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Subtotals for clients. Add lines 1 through 25. Include the subtotals from line 26 on Schedule R (Form 940), line 17. (b) State abbreviation from Form 940, line 1a, or Schedule A (Form 940) (c) Total taxable FUTA wages allocated to the listed client EIN from Form 940, line 7 (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 . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule R (Form 940) (Rev. 12-2014) 860712 Schedule R (Form 940) (Rev. 12-2014) Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Purpose of Schedule R Use Schedule R to allocate the aggregate information reported on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, 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. Who Must File? You must complete Schedule R if you file an aggregate Form 940. 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 home care service recipient, 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 Rev. Proc. 2013-39. On Schedule R, we call those home care service recipients your clients. 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. Schedule R may be filed electronically or by paper submission. However, agents filing for 1,000 or more clients must file a paper return unless they are e-filing through an approved transmitter that uses the IRS's Modernized e-File system. Specific Instructions Completing Schedule R 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 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. Client and Employee Information On Schedule R, including any continuation sheets, you must report the following for each client. • Your client's EIN. • The state abbreviation of the client's location. • Total taxable FUTA wages allocated to the client from Form 940, line 7. • Total adjustments to FUTA tax allocated to the client from Form 940, line 9 or 10. • Credit reduction amount allocated to the client from Form 940, line 11. • Total FUTA tax after adjustments allocated to the client from Form 940, line 12. • Total FUTA tax deposits from Form 940, line 13, plus any other payments allocated to the client. You must also report the same information for your employees on Schedule R, line 18. Compare the total of each column on line 19 (including your information from 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 Schedule R, line 19, do not match the totals on Form 940, there is an error that must be corrected before submitting Form 940 and Schedule R. 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 . . . . . . . . . . . . . . 11 hr. Learning about the law or the form . . . . . . . 18 min. Preparing, copying, and assembling the form . . . 29 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 send us comments from www.irs.gov/formspubs. Click on More Information and then click on Give us feedback. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 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.
Extracted from PDF file 2016-federal-940-schedule-r.pdf, last modified November 2014

More about the Federal 940 (Schedule R) Corporate Income Tax TY 2016

We last updated the Allocation Schedule for Aggregate Form 940 Filers in May 2017, so this is the latest version of 940 (Schedule R), fully updated for tax year 2016. You can download or print current or past-year PDFs of 940 (Schedule R) directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 941 Employer's Quarterly Federal Tax Return
Form 9465 Installment Agreement Request
Form 990 or 990-EZ (Sch A) Public Charity Status and Public Support
Form 1125-A Cost of Goods Sold
Form 1120 U.S. Corporation Income Tax Return

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 940 (Schedule R) from the Internal Revenue Service in May 2017.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 940 (Schedule R)

We have a total of five past-year versions of 940 (Schedule R) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 940 (Schedule R)

Schedule R (Form 940) (Rev. December 2014)

Allocation Schedule for Aggregate Form 940 Filers 2015 940 (Schedule R)

Schedule R (Form 940) (Rev. December 2014)

Allocation Schedule for Aggregate Form 940 Filers 2014 940 (Schedule R)

Schedule R (Form 940) (Rev. December 2014)

Allocation Schedule for Aggregate Form 940 Filers 2012 940 (Schedule R)

Schedule R (Form 940) (Rev. December 2012)

Allocation Schedule for Aggregate Form 940 Filers 2011 940 (Schedule R)

Schedule R (Form 940) (Rev. December 2011)


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