Schedule R (Form 940) – Allocation Schedule for Aggregate Form 940 Filers
Last reviewed: 2025-10-26
Use the Schedule R (Form 940sr) Tax Form Calculator Schedule R (Form 940sr) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 940sr state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Schedule R (Form 940) is used by agents, certified professional employer organizations (CPEOs), and other authorized filers who submit aggregate Form 940 returns on behalf of multiple clients. The schedule ensures proper allocation of Federal Unemployment (FUTA) tax amounts to each individual client.
Before completing Schedule R, ensure:
- Each client has a valid EIN and address recorded correctly.
- FUTA taxable wages and liabilities are accurately calculated per client.
- State abbreviation codes match the IRS 2-letter state list.
- Totals in Column C (taxable wages) and Column D (FUTA tax) match those on the main Form 940.
Do not report clients who had no wages during the year unless the IRS instructs otherwise.
| 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. | ||||||||
| from Form 940, line 1a, or Schedule A (Form 940) | allocated to the listed client EIN from Form 940, line 7 | allocated to the listed client EIN from Form 940, line 9 or line 10 | allocated to the listed client EIN from Form 940, line 11 | allocated to the listed client EIN from Form 940, line 12 | from Form 940, line 13, plus any payment made with the return allocated to the listed client EIN | |||
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| 16 | Add all amounts on lines 1 through 15. | |||||||
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| 19 | Add lines 16, 17, and 18. The column totals must match the related lines on the aggregate 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. | ||||||||
| from Form 940, line 1a, or Schedule A (Form 940) | allocated to the listed client EIN from Form 940, line 7 | allocated to the listed client EIN from Form 940, line 9 or line 10 | allocated to the listed client EIN from Form 940, line 11 | allocated to the listed client EIN from Form 940, line 12 | from Form 940, line 13, plus any payment made with the return allocated to the listed client EIN | |||
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| 26 | Add lines 1 through 25. Include the subtotals from line 26 on Schedule R (Form 940), line 17. | |||||||
Important compliance reminders:
- Signature & e-File: The Schedule R must be submitted along with Form 940. If e-filing, ensure the software supports Schedule R uploads.
- State certifications: Use correct state codes for multi-state clients. Errors in state codes may trigger IRS notices or processing delays.
- Totals matching: IRS will compare the total wages and FUTA tax from this schedule to the aggregate amounts on Form 940, so accuracy is critical.
Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.
If you are an agent filing under Form 2678 or a CPEO authorized by the IRS, Schedule R is your required attachment for FUTA allocation. Keep internal reconciliation reports for each client, and cross-verify that wages entered here align with quarterly 941 returns or client-level records. The IRS may request supporting documentation for audit or review.
For easier data management, consider importing client-level payroll data into this form using compatible payroll systems or our Schedule R (Form 940) calculator, which helps auto-populate and validate FUTA allocation entries per IRS guidelines.
Frequently Asked Questions
What does federal tax only mean?
It estimates federal income tax without including payroll taxes like Social Security or Medicare.
Where do I enter interest/dividends if itemizing?
Use Schedule B for interest/dividends then reflect totals here.
Where can I compare T-Bills vs savings?
See the T-Bill Calculator.
Can this calculator be used on its own?
Yes. This calculator is designed to work independently and provide meaningful results without requiring other calculators or additional inputs.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.