Burden for Schedule A (F 940)

Burden Computation - Business Forms
Page 1 of 1

September 25, 2009

Product:
Description:
Variables
Responses.......
Line Items......
Attachments.....
Forms Prepared..
Code References.

940 (SCH A)/
Multi-State Employer and Credit Reduction Information
2006

Changes (+ -)

5,421,000
______________
56
______________
0.00
______________
0.85
______________
0
______________

_____________________________
+11
_____________________________
_____________________________
_____________________________
_____________________________

2009
5,421,000
______________
67
______________
0.00
______________
0.85
______________
0
______________

Computation of Changes
5,421,000 x _____________
13.61
Old Computation (Prog. Change) ______________
5,421,000 x _____________
16.28
New Computation.............. ______________
Balance...

=
=

73,779,810
_______________
88,253,880
_______________
+14,474,070
_______________

Old Computation (Adjustment).
New Computation..............
Balance...

______________ x _____________
______________ x _____________

=
=

_______________
_______________
_______________

Old Computation..............
New Computation..............
Balance...

______________ x _____________
______________ x _____________

=
=

_______________
_______________
_______________

Summary
Old Burden...................................................
Program Change...............................................
Adjustment...................................................
New Burden...................................................

73,779,810
_______________
+14,474,070
_______________
_______________
88,253,880
_______________

Paperwork Reduction Act Notice
Time Per Response
16.28
Recordkeeping.............
Learning..................
Preparing.................
Sending...................

Average Hours
Per Response
16.02
______________
0.00
______________
0.26
______________
0.00
______________

Average Time
Per Response
16 hrs. , 01 min.
___________________
0 hrs. , 00 min.
___________________
0 hrs. , 15 min.
___________________
0 hrs. , 00 min.
___________________

Notes:
The U.S. Department of Labor (DOL) informed IRS that the state of Michigan may
be announced as a credit reduction state for 2009. A final determination will not be
made until November 2009. Employers in a credit reduction state pay higher FUTA
taxes because they must reduce their maximum state credit. In anticipation of DOL's
announcement, the following changes have been made:
IRC 3302(c)(2)(C)
The text in Part 2 on page 1 and the instructions for Part 2 on page 2 are no longer
"grayed."