Schedule A (Form 940) for 2013: Multi-State Employer and Credit Reduction Information Department of the Treasury — Internal Revenue Service 860312 OMB No. 1545-0028 Employer identification number (EIN) — Name (not your trade name) See the instructions on page 2. File this schedule with Form 940. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. For each state with a credit reduction rate greater than zero, enter the FUTA taxable wages, multiply by the reduction rate, and enter the credit reduction amount. Do not include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax (see the instructions for Step 2). If any states do not apply to you, leave them blank. Postal Abbreviation FUTA Taxable Wages Reduction Rate Credit Reduction AK . . AL . . AR . . AZ . . CA . . CO . . CT . . DC . . DE . . FL . . GA . . HI . . IA . . ID . . IL . . IN . . KS . . KY . . LA . . MA . . MD . . ME . . MI . . MN . . MO . . MS . . MT . . Postal Abbreviation FUTA Taxable Wages Reduction Rate Credit Reduction NC . . ND . . NE . . NH . . NJ . . NM . . NV . . NY . . OH . . OK . . OR . . PA . . RI . . SC . . SD . . TN . . TX . . UT . . VA . . VT . . WA . . WI . . WV . . WY . . PR . . VI . . Total Credit Reduction. Add all amounts shown in the Credit Reduction boxes. Enter the total here and on Form 940, line 11 . . . . . . . . . . . . . . . . . . . . . . For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 940. Cat. No. 16997C Schedule A (Form 940) 2013 × .000 × .000 × .009 × .000 × .009 × .000 × .009 × .000 × .006 × .000 × .009 × .000 × .000 × .000 × .000 × .012 × .000 × .009 × .000 × .000 × .000 × .000 × .000 × .000 × .009 × .000 × .000 × .009 × .000 × .000 × .000 × .000 × .000 × .000 × .009 × .009 × .000 × .000 × .000 × .009 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .009 × .000 × .000 × .000 × .012

Instructions for Schedule A (Form 940) for 2013: 860412 Multi-State Employer and Credit Reduction Information For more information on completing Schedule A, see the Frequently Asked Questions, available at www.irs.gov/form940. Specific Instructions: Completing Schedule A Step 1. Place an “X” in the box of every state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands) in which you had to pay state unemployment taxes this year, even if the state's credit reduction rate is zero. 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 list of state unemployment agencies, visit the U.S. Department of Labor's website at www.workforcesecurity.doleta.gov/unemploy/ agencies.asp. The table below provides the two-letter postal abbreviations used on Schedule A. State Postal Abbreviation Alabama AL Alaska AK Arizona AZ Arkansas AR California CA Colorado CO Connecticut CT Delaware DE District of Columbia DC Florida FL Georgia GA Hawaii HI Idaho ID Illinois IL Indiana IN Iowa IA Kansas KS Kentucky KY Louisiana LA Maine ME Maryland MD Massachusetts MA Michigan MI Minnesota MN Mississippi MS Missouri MO State Postal Abbreviation Montana MT Nebraska NE Nevada NV New Hampshire NH New Jersey NJ New Mexico NM New York NY North Carolina NC North Dakota ND Ohio OH Oklahoma OK Oregon OR Pennsylvania PA Rhode Island RI South Carolina SC South Dakota SD Tennessee TN Texas TX Utah UT Vermont VT Virginia VA Washington WA West Virginia WV Wisconsin WI Wyoming WY Puerto Rico PR U.S. Virgin Islands VI Step 2. You are subject to credit reduction if you paid FUTA taxable wages that were also subject to state unemployment taxes in any state listed that has a credit reduction rate greater than zero. If you paid FUTA taxable wages that were also subject to state unemployment taxes in any states that are subject to credit reduction, find the lines for each state. In the FUTA Taxable Wages box, enter the total FUTA taxable wages that you paid in that state. (The FUTA wage base for all states is $7,000.) However, do not include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax. Note. Do not enter your state unemployment wages in the FUTA Taxable Wages box. Then multiply the total FUTA taxable wages by the reduction rate. Enter your total in the Credit Reduction box at the end of the line. Step 3. Total credit reduction To calculate the total credit reduction, add up all of the Credit Reduction boxes and enter the amount in the Total Credit Reduction box. Then enter the total credit reduction on Form 940, line 11. Example 1 You paid $20,000 in wages to each of three 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 complete Schedule A and file it with Form 940. Total payments to all employees in State A . . . . . . $60,000 Payments exempt from FUTA tax (see the Instructions for Form 940) . . . . . . . . . . $0 Total payments made to each employee in excess of $7,000 (3 x ($20,000 - $7,000)) . . . . . . . $39,000 Total FUTA taxable wages you paid in State A entered in the FUTA Taxable Wages box ($60,000 - $0 - $39,000) . . . $21,000 Credit reduction rate for State A . . . . . . . . . . .003 Total credit reduction for State A ($21,000 x .003) . . . . . $63 Caution. Do not include in the FUTA Taxable Wages box wages in excess of the $7,000 wage base for each employee subject to state unemployment insurance in the credit reduction state. The credit reduction applies only to FUTA taxable wages that were also subject to state unemployment tax. In this case, you would write $63.00 in the Total Credit Reduction box and then enter that amount on Form 940, line 11. Example 2 You paid $48,000 ($4,000 a month) in wages to Employee A and no payments were exempt from FUTA tax. Employee A worked in State B (not subject to credit reduction) in January and then transferred to State C (subject to credit reduction) on February 1. Because you paid wages in more than one state, you must complete Schedule A and file it with Form 940. The total payments in State B that are not exempt from FUTA tax are $4,000. Since this payment to Employee A does not exceed the $7,000 FUTA wage base, the total FUTA taxable wages paid in State B are $4,000. The total payments in State C that are not exempt from FUTA tax are $44,000. However, $4,000 of FUTA taxable wages was paid in State B with respect to Employee A. Therefore, the total FUTA taxable wages with respect to Employee A in State C are $3,000 ($7,000 (FUTA wage base) - $4,000 (total FUTA taxable wages paid in State B)). Enter $3,000 in the FUTA Taxable Wages box, multiply it by the Reduction Rate, and then enter the result in the Credit Reduction box. Attach Schedule A to Form 940 when you file your return. Page 2