Federal Unemployment Tax Deposits-De Minimis Threshold
other · IRS · Rule · Published 2004-12-01 · Effective 2004-12-01 · 69 FR 69819
Document
Document number
04-26511
Federal Register citation
69 FR 69819
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-12-01
Effective date
2004-12-01
Treasury docket
TD 9162
Abstract
This document contains final regulations relating to the deposit of Federal Unemployment Tax Act (FUTA) taxes. The regulations change the accumulated amount of tax liability above which taxpayers must begin depositing Federal unemployment taxes. The regulations affect employers that have an accumulated FUTA tax liability of $500 or less.