# Federal Unemployment Tax Deposits-De Minimis Threshold
> **IRS** · Final regulations. · Published 2004-12-01 · Effective 2004-12-01 · 69 FR 69819
## Document
- **Document number:** 04-26511
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 69819
- **CFR reference:** 26 CFR 31
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/12/01/04-26511/federal-unemployment-tax-deposits-de-minimis-threshold)
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