Federal Unemployment Tax Act

The Federal Unemployment Tax Act (FUTA), authorizes the Internal Revenue Service to collect a federal employer tax used to fund state workforce agencies. Employers pay this tax annually by filing IRS Form 940. FUTA covers the costs of administering the UI and Job Service programs in all states. In addition, FUTA pays one-half of the cost of extended unemployment benefits (during periods of high unemployment) and provides for a fund from which states may borrow, if necessary, to pay benefits.

IRS's new position on employer-employee relationships and the definition of wages.: An article from: The Tax Adviser

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Financial hardship defense to FICA and FUTA penalty.(Federal Insurance Contributions Act, Federal Unemployment Tax Act): An article from: The Tax Adviser

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FICA and FUTA taxes for deferred compensation.: An article from: The Tax Adviser

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Final guidance on the tax treatment of NQSOs and deferred-compensation rights transferred in divorce.(nonqualified stock options): An article from: The Tax Adviser

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Taxes

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