Get IRS Instructions 940 2017
To Form 940 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form940. For 2017, there are credit reduction states. If you paid any wages that are subject to the unemployment compensation laws of a credit reduction state, your credit against federal unemployment tax will be reduced based on the credit reduction rate for that credit reduction state. Use Schedule A (Form 940) to figure the credit reduction. For more information, see the Schedule A (Form 94.
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