... printing. instructions, and publications at www.irs.gov/formspubs or by calling 1-800-TAX -FORM (1-800-829-3676).General Instructions: Understanding Form 940What's the Purpose of Form 940?Use Form ... Form 940 filers. Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940. Aggregate Forms 940 are filed by agents of ... is: Form Recordkeeping Learning about the law or the form Preparing the form Copying, assembling, and sending the form to the IRSSchedule A (Form 940) 16 hrs., 01 min. 15 min.Worksheet (Form...