Better late than never it seems for this year. The IRS has released the 2014 Form 940, its instructions and the Schedule A. All are available on the IRS’ website. There are no changes to the form from 2013. The seven states announced earlier in November that will have a FUTA credit reduction are indeed listed on the Schedule A. They are:
| State | Rate |
| California | 1.2% |
| Connecticut | 1.7% |
| Indiana | 1.5% |
| Kentucky | 1.2% |
| North Carolina | 1.2% |
| New York | 1.2% |
| Ohio | 1.2% |
In addition, the territory of the Virgin Islands’ rate is 1.2%.