2026 Federal and State Payroll Taxes (DE 202) Rev. 15 (1-26) Due to an outstanding federal UI loan advance, this is the projected 2026 FUTA rate for California employers The Final 2026 FUTA credit reduction will be published after November 10, 2026
Form 940 Schedule A – Multi-State FUTA Filing Guide | Accountably An employer must attach Schedule A to Form 940 if they fall into either of these categories: (1) they paid wages in more than one state during the calendar year, or (2) they paid wages in any state that the IRS has designated as a credit reduction state for that filing year
What Is the FUTA Credit Reduction for California? - LegalClarity Employers must use IRS Form 940 to report their annual FUTA tax and Schedule A (Form 940) to calculate the credit reduction On Schedule A, the employer must list the FUTA taxable wages paid in California that were also subject to state unemployment insurance tax
FUTA Credit Reductions - Employment and Training Administration Tables are provided for the actual credit reductions that have been applied historically, and, because the final credit reduction for any given year is not determined until Nov 10 of that year, a list of potential credit reductions is provided for the current year when applicable
Form 940 - Schedule A | Instructions Filing Guide - TaxZerone. com Credit Reduction States: Check the box on Line 2, complete Schedule A, and attach it to your Form 940 submission Mark an "X" next to each state (including D C , Puerto Rico, and the U S Virgin Islands) where you paid state unemployment taxes this year, even if the credit reduction rate is zero
2025 FUTA Credit Reduction: California and U. S. Virgin Islands Face . . . California will face a 1 2% Federal Unemployment Tax Act (FUTA) credit reduction in 2025, marking the fourth consecutive year of penalties The reduction increases FUTA taxes per employee, with the additional amount due on Form 940 by February 2, 2026