See instructions on separate sheet. Information MUST be typewritten or printed in BLACK ink. Do NOT use commas (, ) or dollar signs ( $ ). If typed, disregard vertical bars and type a consecutive string of characters. If hand printed, print in CAPS and within the boxes as below: Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. 1a If you had to pay state unemployment tax in one state only, enter the state abbreviation ........1a 1b If you had to pay state unemployment tax in more than one state, you are a multi-state employer . . . 1b Check here. Complete Schedule A (Form 940). 2 If you paid wages in a state that is subject to CREDIT REDUCTION Check here. Part 2: Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. Complete Schedule A (Form 940). 3 Total payments to all employees 4 Payments exempt from FutA tax 3 385,600 Select: Blank (no payments exempt from FUTA) 4 List any additional employees on continuation sheets in the required format (see instructions). 11. Total gross wages for this page: 12. Total number of employees for this page 10 UC-2A REV 07-21 13. Page 1 of 1 Since the SUTA rates changes are made at the end of each year, the available 2022 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Part 6: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS Sign here. You MUST fill out both pages of this form and SIGN it. the form. Employer's phone number: (613) 555-0029. Employer's State D reporting number: 00596. Using the forms below, complete the following for 20 -. Indicate on each form the date that the form should be electronically submitted and the amount of m oney that must be paid. a. What is the date and amount of the FUTA tax payment for the fourth quarter of 20 ? State D is not a credit reduction state. Enter date in mm/dd/hyy/form at. Tax Payment: Date 1/31/20 Amount $x number of employees is eight in October, seven in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Rooks (8) and Tyler ( 9 ). If an input box does not require an entry, leave it blank. Form 940 for 20 Employer's Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury - Internal Revenue Service OMB No, 15450028 Type of Return (Sellect: one.) None of these Go to www.irs.gow/Form 940 for instructions and the latest information. Al Reau uie separate instrucuuls veIore you compiete cnis rorm. Hiease type or print within the boxes. Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. 1a If you had to pay state unemployment tax in one state only, enter the state abbreviation ........ 1a 1b If you had to pay state unemployment tax in more than one state, you are a multi-state employer ... 1b Check here. Complete Schedule A (Form 940). 4 Payments exempt from FUTA tax Select: Blank (no payments exempt from FUTA) 5 Total of payments made to each employee in excess of $7,000 6 Subtotal (line 4+ line 5= line 6 ) \( 5 \longdiv { 9 6 , 0 0 0 } \) 7 Total taxable FUTA wages (line 3 - line 6 = line 7). See instructions 8 FUTA tax before adjustments (line 70.006= line 8 ) 6 7 8 Part 3: Determine your adjustments. If any line does NOT apply, leave it blank. 9 If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 70.054= line 9 ). Go to line 12 . 9 10 If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . 10 11 If credit reduction applies, enter the total from Schedule A (Form 940). 11 Part 4: Determine your FUTA tax and balance due or overpayment. If any line does NOT apply, leave it blank. 12 Total FUTA tax after adjustments (lines 8+9+10+11= line 12) 13 FUTA tax deposited for the year, including any overpayment applied from a prior year. 14 Balance due. If line 12 is more than line 13, enter the excess on line 14. - If line 14 is more than $500, you must deposit your tax. - If line 14 is $500 or less, you may pay with this return. See instructions . 12 13 14 15 390.60 2,214.80 15 Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below. 15 Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below. You MUST See instructions on separate sheet. Information MUST be typewritten or printed in BLACK ink. Do NOT use commas (, ) or dollar signs ( $ ). If typed, disregard vertical bars and type a consecutive string of characters. If hand printed, print in CAPS and within the boxes as below: Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. 1a If you had to pay state unemployment tax in one state only, enter the state abbreviation ........1a 1b If you had to pay state unemployment tax in more than one state, you are a multi-state employer . . . 1b Check here. Complete Schedule A (Form 940). 2 If you paid wages in a state that is subject to CREDIT REDUCTION Check here. Part 2: Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. Complete Schedule A (Form 940). 3 Total payments to all employees 4 Payments exempt from FutA tax 3 385,600 Select: Blank (no payments exempt from FUTA) 4 List any additional employees on continuation sheets in the required format (see instructions). 11. Total gross wages for this page: 12. Total number of employees for this page 10 UC-2A REV 07-21 13. Page 1 of 1 Since the SUTA rates changes are made at the end of each year, the available 2022 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Part 6: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS Sign here. You MUST fill out both pages of this form and SIGN it. the form. Employer's phone number: (613) 555-0029. Employer's State D reporting number: 00596. Using the forms below, complete the following for 20 -. Indicate on each form the date that the form should be electronically submitted and the amount of m oney that must be paid. a. What is the date and amount of the FUTA tax payment for the fourth quarter of 20 ? State D is not a credit reduction state. Enter date in mm/dd/hyy/form at. Tax Payment: Date 1/31/20 Amount $x number of employees is eight in October, seven in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Rooks (8) and Tyler ( 9 ). If an input box does not require an entry, leave it blank. Form 940 for 20 Employer's Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury - Internal Revenue Service OMB No, 15450028 Type of Return (Sellect: one.) None of these Go to www.irs.gow/Form 940 for instructions and the latest information. Al Reau uie separate instrucuuls veIore you compiete cnis rorm. Hiease type or print within the boxes. Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. 1a If you had to pay state unemployment tax in one state only, enter the state abbreviation ........ 1a 1b If you had to pay state unemployment tax in more than one state, you are a multi-state employer ... 1b Check here. Complete Schedule A (Form 940). 4 Payments exempt from FUTA tax Select: Blank (no payments exempt from FUTA) 5 Total of payments made to each employee in excess of $7,000 6 Subtotal (line 4+ line 5= line 6 ) \( 5 \longdiv { 9 6 , 0 0 0 } \) 7 Total taxable FUTA wages (line 3 - line 6 = line 7). See instructions 8 FUTA tax before adjustments (line 70.006= line 8 ) 6 7 8 Part 3: Determine your adjustments. If any line does NOT apply, leave it blank. 9 If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0.054 (line 70.054= line 9 ). Go to line 12 . 9 10 If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . 10 11 If credit reduction applies, enter the total from Schedule A (Form 940). 11 Part 4: Determine your FUTA tax and balance due or overpayment. If any line does NOT apply, leave it blank. 12 Total FUTA tax after adjustments (lines 8+9+10+11= line 12) 13 FUTA tax deposited for the year, including any overpayment applied from a prior year. 14 Balance due. If line 12 is more than line 13, enter the excess on line 14. - If line 14 is more than $500, you must deposit your tax. - If line 14 is $500 or less, you may pay with this return. See instructions . 12 13 14 15 390.60 2,214.80 15 Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below. 15 Overpayment. If line 13 is more than line 12, enter the excess on line 15 and check a box below. You MUST