File Form 940 Schedule R 2019 Online

Overview of Schedule R (Form 940)

CPEOs and Section 3504 Reporting Agents are required to attach Schedule R (Form 940) to Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Schedule R simplifies the aggregate reporting process by allocating aggregate wages, taxes, credits, deposits, and payment amount to be reported on Form 940.

CPEOs can file the returns listed on Form 8973, and are generally required by the IRS to file their Schedule R electronically. Section 3504 Agents can file the returns listed on their Form 2678 appointment. Aggregate filers can use their own EIN to file a single Form 940 for all of their clients via Schedule R, along with those clients’ respective FUTA wage and tax liability information.

Apart from CPEOs, Aggregate Form 940s for home care service recipients are filed by agents (approved by the IRS under section 3504 through Form 2678, unless you are a state or local government agency acting as agent).

Schedule R (Form 940) E-Filing Deadlines

The deadline for filing Form 940 for 2019 is

January 31, 2020

Note: If you fully deposited all your FUTA tax when it was due you have until February 10, 2020 to file Form 940.