Schedule R (Form 940) (Rev. December 2017). Allocation Schedule for Aggregate Form 940 Filers - irs-2025

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When multiple entities are related or under common control, they may choose to file a consolidated Form 940 on behalf of all the related entities. This aggregated filing simplifies the reporting process and avoids the need for each entity to file separate forms.
The Schedule R (Form 941) will provide the IRS with client-specific information to support the totals reported on an aggregate Form 941. It includes an allocation line for each client showing a breakdown of their wages and employment tax liability for the tax period.
Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers. Use this schedule to allocate the aggregate information reported on Form 940, Employers Annual Federal Unemployment (FUTA) Tax Return, to each home care service recipient client.
Employers use Form 941 to: Report income taxes, Social Security tax, or Medicare tax withheld from employees paychecks. Pay the employers portion of Social Security or Medicare tax.
An employer with employees in more than one state or a location in a credit reduction state must file Schedule A of Form 940.
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People also ask

Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.
What is Schedule R (Form 941)? CPEOs and Section 3504 reporting agents are required to attach Schedule R (Form 941) to the aggregate Form 941. Schedule R simplifies the aggregate reporting process by allocating aggregate wages reported on Form 941 to each of their clients.

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