2025 Form 940 Schedule A. Form 940, employer's federal unemployment tax return, which calculates the employer's federal unemployment tax based on the business's annual payroll. To calculate your futa tax rate, complete schedule a (form 940).
You need to file schedule a (form 940) if you paid wages in more than one state or if your state is subject to a credit reduction. The 2025 due date for filing form 940 is january 31, 2025, for the 2024 tax year.