Exempt payments are wages you paid that are exempt from
QuickBooks includes payroll items to track three categories of exempt payments (moving expenses, dependent care, and group term life). If you use
these payroll items, QuickBooks includes them on your Form 940 for you.
If you have QuickBooks payroll items with the following tax tracking types and any payroll item set to calculate before FUTA withholding, QuickBooks includes the amount for that payroll item in the Exempt Payments total on your Form 940.
enter any other exempt payments manually, using the drop-down lists on the