Since the SUTA rates changes are made at the end of each year, the available 2021 rates were used for FUTA and SUTA. Note: Since the 2021 Form 940 and Schedule A were not available at print date, the 2020 version is used. The net FUTA tax rate of 0.6% is used in the text. As the accountant for Runson Moving Company, you are preparing the company's annual return, Form 940 and Schedule A. Use the following information