Thank you for your detailed response.  I followed the instructions step by step.  Then I ran the 940 again and I still have a -0.01 on line 16d.  Line 8(12) calculated FUTA tax as 1,898.09 and line 13 shows FUTA tax deposited as 1,898.10.  This results in line 15 showing an overpayment of 0.01.  This overpayment shows on line 16d as -0.01.  What am I missing?