Federal Unemployment Tax

The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a Federal and a state unemployment tax. A list of state unemployment tax agencies, including addresses and phone numbers, is available in Publication 926, Household Employer's Tax Guide. Only the employer pays FUTA tax; it is not deducted from the employee's wages. For more information, refer to the Instructions for Form 940.

• U.S. Citizens and Resident
• Aliens Employed Abroad - FUTA Aliens Employed in the U.S. - FUTA
• Persons Employed in U.S. Possessions - FUTA
• Persons Employed by a Foreign Employer - FUTA
• Persons Employed by a Foreign Government or International Organization - FUTA