EIN and name
"Número de identificación del empleador" and "Nombre", the legal business name, not the trade name.
940
Multi-State Employer and Credit Reduction Information (Spanish Version)
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 330
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule A (Form 940) (sp): Multi-State and Credit Reduction Schedule, Spanish Version
Schedule A (Form 940) (sp) is the Spanish version of Schedule A (Form 940), Multi-State Employer and Credit Reduction Information, for 2025. Its Spanish title is "Anexo A (Formulario 940) para 2025: Información de Empleadores de Múltiples Estados y sobre Reducciones en el Crédito". The grid, the page 2 instructions and both worked examples are in Spanish, while the state abbreviation table keeps the English state names. The English edition is Schedule A (Form 940).
The schedule says to file it attached to Form 940. The employer marks an X for each state where it had to pay state unemployment tax this year and, for each state with a credit reduction rate above zero, enters the FUTA taxable wages, the rate and the reduction. The total goes on line 11 of Form 940.
Page 2 lists the 2025 credit reduction states: California at 0.012 (1.2%) and the U.S. Virgin Islands at 0.045 (4.5%). You can fill out the PDF free in your browser on this page and download the result without an account.
What's on Schedule A (Form 940) (sp)
Abreviatura Postal
Postal abbreviation: one row with a box for each state, the District of Columbia, Puerto Rico and the U.S. Virgin Islands.
Salarios Sujetos al Impuesto FUTA
FUTA taxable wages paid in each state with a credit reduction.
Tasa de Reducción and Reducción en el Crédito
The reduction rate, and the credit reduction found by multiplying the wages by that rate.
Total de la reducción en el crédito
The total credit reduction, the sum of every row, also entered on Form 940, line 11.
Página 2: Instrucciones
Steps 1 to 3, the postal abbreviation table, the 2025 rates, two worked examples and the Paperwork Reduction Act notice.
The column names are in Spanish. Each item gives the English meaning.
How to fill out Schedule A (Form 940) (sp)
- 1
Paso 1: mark the states
Put an X in the box for every state where state unemployment tax was paid this year, even if the credit reduction rate is zero. Leave other states blank.
- 2
Paso 2: FUTA taxable wages
For each credit reduction state, enter FUTA taxable wages under the $7,000 wage base. Leave out wages excluded from state unemployment tax; page 2 reports $4,000 when $1,000 of $5,000 was excluded.
- 3
Rate and reduction
Enter the reduction rate, multiply the wages by it, and put the result in the "Reducción en el Crédito" box at the end of the row.
- 4
Paso 3: total
Add every Reducción en el Crédito box and enter the sum in the total box and on line 11 of Form 940.
- 5
Attach it
Page 2 says to attach Schedule A to Form 940 when filing the return.
These follow the "Instrucciones Específicas" on page 2.
Why fill Form 940 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes, 2025 rates and examples
Filed with Form 940
It is not filed alone. The schedule says to attach it to Form 940, and its total goes on Form 940, line 11.
2025 rates
Page 2 gives 0.012 (1.2%) for California and 0.045 (4.5%) for the U.S. Virgin Islands.
State account number
The note under Step 1 says an employer without a state unemployment account in a state where it paid wages contacts that state's agency, and lists https://oui.doleta.gov/unemploy/agencies.asp.
Example 1
$20,000 in wages to each of three employees in a state with a 0.012 rate gives $21,000 of FUTA taxable wages and a $252.00 credit reduction.
Related forms
Who files Schedule A (Form 940) (sp)?
An employer completes it and attaches it to its Form 940, which goes to the IRS. The schedule identifies the employer by EIN and legal business name.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 940
What language is this Schedule A in?
Spanish, including the page 2 instructions. The state names in the abbreviation table are in English. The English edition is Schedule A (Form 940).
Is it filed by itself?
No. The schedule says to file it attached to Form 940.
Which 2025 credit reduction rates does page 2 give?
Page 2 lists California at 0.012 (1.2%) and the U.S. Virgin Islands at 0.045 (4.5%).
Should states with a zero rate be marked?
Yes. Paso 1 says to mark every state where state unemployment tax was paid this year, including the District of Columbia, Puerto Rico and the U.S. Virgin Islands, even at a zero rate.
What does Example 2 show?
A worker, María Gil, earns $4,000 in State B and then moves to State C. The form enters $3,000 for State C: the $7,000 FUTA wage base minus the $4,000 already paid in State B.