Credit — Internal Revenue Manual Part 3. Submission

For more information (update the data for 2023 and subsequent), which are available at IRM 21.7.3.4.10, entitled, Credit Reduction States, in IRM 21.7.3, Business Tax Returns and Non-Master File Accounts, Unemployment Taxes.

1974

.003

1976

.003

1977

.003

1978

.003

1979

.003

1980

.007

.006

.003

.006

.003

.006

.003

1981

.007

.006

1982

.003

.007

.006

.009

.003

.006

.003

.006

.003

1983

.006

.007

.006

.011

.007

.003

.006

.007

.006

1984

.007

.011

.008

.003

.007

.008

.006

.007

.008

.006

.003

.006

.009

.007

1985

.007

.009

.006

.008

.009

.006

.012

.008

1986

.012

.009

.011

.012

.011

1987

.015

1991

.008

-008

1992

.011

2004

.011

.003

2005

.006

2009

003

2010

003

006

003

2011

.003

.006

.003

.009

.003

2012

.006

.003

.006

.003

.006

.009

.006

.003

.015

.006

2013

.009

.006

.009

.012

.009

.012

.009

2014

.012

.017

.015

.012

2015

.015

.021

.015

2016

.018

2017

.021

2018

.024

2019

.027

2020

,030

2021

.033

2022

.003

.036

2023

.006

.039

2024

.009

.042

NO CREDIT REDUCTION STATES FOR 1988, 1989, 1990, 1993 THROUGH 2003, and 2006 THROUGH 2008.

The valid state codes are: AK, AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NE, NC, ND, NH, NJ, NY, NM, NV, OH, OK, OR, PA, PR, RI, SC, SD, TN, TX, UT, VA, VI, VT, WA, WI, WV, WY

For more information, refer to http://core.publish.no.irs.gov/forms/public/pdf/f940_schedule_a--2015-00-00.pdf

For more information (update the data for 2017 and subsequent), which are available at IRM 21.7.3.4.10, refer to http://serp.enterprise.irs.gov/databases/irm.dr/current/21.dr/21.7.dr/21.7.3.dr/21.7.3.4.10.htm.