418:, the federal government is entitled to recover them by reducing the FUTA credit it gives to employers, which is the equivalent of an overall increase in the FUTA tax. When a state has an outstanding loan balance on January 1 for two consecutive years, and the full amount of the loan is not repaid by November 10 of the second year, the FUTA credit will be reduced until the loan is repaid. That process is commonly called FUTA credit reduction and was designed as an involuntary repayment mechanism. The reduction schedule is 0.3% for the first year and an additional 0.3% for each succeeding year until the loan is repaid. From the third year onward, there may be additional reduction(s) in the FUTA tax credit (commonly dubbed "add-ons"). For example, for taxable years 2012 and 2013, the
40:
292:
1627:
performed in foreign countries by employees of the United States
Government or of an instrumentality thereof; and if the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof
1705:
magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back
1678:
service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law; and service performed as an intern in the employ of a hospital by
1752:
service performed by a full time student ... in the employ of an organized camp if such camp did not operate for more than 7 months in the calendar year and did not operate for more than 7 months in the preceding calendar year, or had average gross receipts for any 6 months in the preceding calendar
397:
Consequently, for the years until 2010 and the first six months of 2011, the FUTA imposed a 6.2% tax (before credits) on the first $ 7,000 of gross earnings of each worker per year. Once the worker's earnings reach $ 7,000 during a given year, the employer no longer pays any FUTA for that year with
1652:
service performed in the employ of a State, or any political subdivision thereof, or in the employ of an Indian tribe, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more States or political subdivisions or Indian tribes; and any service performed in the
1704:
service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution; service performed by an individual in, and at the time of, the sale of newspapers or
1626:
service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative); service performed in the employ of an instrumentality wholly owned by a foreign government if the service is of a character similar to that
401:
Effective July 1, 2011, the rate decreased to 6.0%. That rate may be reduced by an amount up to 5.4% through credits for contributions to state unemployment programs under sections 3302(a) and 3302(b), resulting in a minimum effective rate on and after July 1, 2011 of 0.6% (6.0–5.4%).
393:
Until June 30, 2011, the
Federal Unemployment Tax Act imposed a tax of 6.2%, which was composed of a permanent rate of 6.0% and a temporary rate of 0.2%, which was passed by Congress in 1976. The temporary rate was extended many times, but it expired on June 30, 2011.
1753:
year which were not more than 33 1/3 percent of its average gross receipts for the other 6 months in the preceding calendar year; and if such full time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year; or
1653:
employ of any instrumentality of one or more States or political subdivisions to the extent that the instrumentality is, with respect to such service, immune under the
Constitution of the United States from the tax imposed by section 3301
437:
and the Virgin
Islands are the only two jurisdictions that received reduced FUTA credit for taxable year 2016. Employers in these states will pay extra FUTA taxes that are effective retroactively to January 1, 2016.
1488:
414:"). When states lack the funds to pay unemployment insurance, they may obtain loans from the federal government. To ensure that these loans are repaid and in accordance with Title XII of the
1799:
service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from income tax under section 501(a)
1601:
service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of 21 in the employ of his father or mother
1348:
Businesses also pay many other taxes, such as state franchise taxes, business inventory taxes, property taxes, state income tax, federal income tax, etc.
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respect to that worker. Certain credits are allowed with respect to state unemployment taxes paid that may reduce the effective FUTA rate to 0.8%.
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A consumer tax collected for the government by the business and applied at the final point of sale (retailer, wholesalers, etc. excluded)
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Below is a list of FUTA state credit reductions for taxable year 2009 through 2016, and their respective reduction amounts (in %):
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1471:
Publication 15 (Circular E) for 2011, "Employer's Tax Guide", p. 29, Internal
Revenue Service, U.S. Dep't of the Treasury; see also
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had a "BCR add-on" when its tax rate on the taxable portion of covered wages in the previous calendar year was less than the 5-year
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Wages paid by an organized seasonal camp to a full-time student who worked fewer than 13 calendar weeks during the calendar year.
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during periods of high unemployment. It also provides a fund that states can borrow from when necessary to pay benefits.
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Wages paid by a parent to a child under age 21, paid by a child to a parent, or paid by one spouse to the other spouse.
367:(UI) and job service program administration costs in every state. In addition, FUTA pays one-half the cost of extended
66:
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Wages paid to a deceased employee or a deceased employee's estate in any year after the year of the employee's death.
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that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing
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an individual who has completed a 4 years' course in a medical school chartered or approved pursuant to State law
91:
76:
71:
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The credit against the federal tax may be reduced if the state has an outstanding advance (commonly called a "
1489:
Employers in 2016 FUTA credit reduction states must adjust their unemployment tax liability on their Form 940
360:
Form 940 annually. In some cases, employers are required to pay the tax in installments during the tax year.
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had a 2.7% "add-on" when its tax rate on total wages was below a national minimum. For taxable year 2014,
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342:
106:
662:
306:
296:
233:
8:
415:
263:
228:
39:
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Wages paid by a state or local government or by the United States federal government.
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Employers and
Employees. Rate can go to 2.4% for employees earning above $ 200,000.
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The following wages are exempt from
Federal Unemployment Tax Act payments:
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1034:
1567:
569:
423:
353:
1501:"What is FUTA Tax 2020? Breaking Down the Federal Unemployment Tax Act"
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538:
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214:
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379:
The legality of FUTA has been affirmed in the 1937 Supreme Court case
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The major taxes that employers have to pay include FUTA,
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Wages for services performed outside the United States.
1766:"Publication 15-A: Employer's Supplemental Tax Guide"
1568:"Publication 15: (Circular E) Employer's Tax Guide"
1385:Wages paid by a school to a student of the school.
1775:. United States Department of the Treasury. 2009.
1577:. United States Department of the Treasury. 2009.
433:Based on their loan status on November 10, 2016,
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1820:Information on unemployment taxes from DOL.gov
1614:"26 U.S. Code Section 3306(c)(B)(10) and (11)"
1382:Wages paid to newspaper carriers under age 18.
1447:Internal Revenue Service (October 28, 2015).
1295:varies by state, between 0% to less than 10%
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1835:United States federal taxation legislation
321:
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1718:"26 U.S. Code Section 3306(c)(B)(10)(B)"
1253:FUTA and general taxes comparison table
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1369:Wages paid by a foreign government or
1740:"26 U.S. Code Section 3306(c)(B)(20)"
1692:"26 U.S. Code Section 3306(c)(B)(15)"
1666:"26 U.S. Code Section 3306(c)(B)(13)"
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1815:Printable FUTA form 940 from IRS.gov
1787:"26 U.S. Code Section 3306(c)(B)(8)"
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1640:"26 U.S. Code Section 3306(c)(B)(7)"
1589:"26 U.S. Code Section 3306(c)(B)(5)"
1379:Wages paid by a hospital to interns.
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13:
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1840:Unemployment in the United States
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1526:"State and Local Sales Tax Rates"
430:applicable for the taxable year.
223:Automated payment transaction tax
1449:"2015 Instructions for Form 940"
1306:Varies by State. Generally 2–5%
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87:Generation-skipping transfer tax
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102:Internal Revenue Service (IRS)
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1789:. Legal Information Institute
1742:. Legal Information Institute
1720:. Legal Information Institute
1694:. Legal Information Institute
1668:. Legal Information Institute
1642:. Legal Information Institute
1616:. Legal Information Institute
1591:. Legal Information Institute
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187:State and local tax deduction
32:Taxation in the United States
1328:1.45% (matched by employer)
382:Steward Machine Co. v. Davis
335:Federal Unemployment Tax Act
239:Efficient Taxation of Income
7:
1845:83rd United States Congress
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1317:6%. Can be reduced to 0.6%
107:Internal Revenue Code (IRC)
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16:United States federal law
1773:Internal Revenue Service
1575:Internal Revenue Service
1395:nonprofit organizations.
1342:Employers and Employees
358:Internal Revenue Service
297:United States portal
165:State and local taxation
127:Constitutional authority
22:This article is part of
1411:Unemployment Trust Fund
57:Alternative minimum tax
365:unemployment insurance
254:Hall–Rabushka flat tax
369:unemployment benefits
279:Border-adjustment tax
234:Competitive Tax Plan
416:Social Security Act
264:Taxpayer Choice Act
447:State or District
428:benefit–cost ratio
215:Federal tax reform
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67:Corporate tax
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37:
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25:
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1798:
1791:. Retrieved
1781:
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1744:. Retrieved
1734:
1722:. Retrieved
1712:
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1696:. Retrieved
1686:
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1670:. Retrieved
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1625:
1618:. Retrieved
1608:
1600:
1593:. Retrieved
1583:
1574:
1534:. Retrieved
1532:. 2021-01-06
1529:
1520:
1509:. Retrieved
1507:. 2020-05-05
1504:
1495:
1484:
1467:
1457:February 21,
1455:. Retrieved
1442:
1425:
1355:
1352:Exempt wages
1347:
1285:
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1256:
1066:Rhode Island
1035:Pennsylvania
440:
432:
409:
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396:
392:
380:
378:
362:
338:
334:
332:
177:Property tax
1477:§ 3301
1435:§ 3301
570:Connecticut
424:Connecticut
375:Legal basis
354:federal law
97:Payroll tax
1829:Categories
1793:August 18,
1746:August 18,
1724:August 18,
1698:August 18,
1672:August 18,
1646:August 18,
1620:August 18,
1595:August 18,
1536:2021-08-31
1511:2020-05-06
1417:References
1292:Sales Tax
1286:Conditions
1281:Percentage
911:New Jersey
539:California
435:California
152:Resistance
92:Income tax
77:Excise tax
72:Estate tax
1505:Finimpact
1393:501(c)(3)
1325:Medicare
1263:Sales Tax
1221:Wisconsin
818:Minnesota
182:Sales tax
1400:See also
1246: –
1243: –
1240: –
1228: –
1225: –
1197: –
1194: –
1184: –
1181: –
1178: –
1175: –
1172: –
1166: –
1163: –
1159:Virginia
1153: –
1150: –
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1144: –
1138: –
1135: –
1132: –
1122: –
1119: –
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1107: –
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977: –
973:New York
967: –
964: –
961: –
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946: –
936: –
933: –
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871: –
868: –
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853: –
849:Missouri
843: –
840: –
837: –
834: –
831: –
825: –
822: –
812: –
809: –
806: –
803: –
800: –
787:Michigan
781: –
778: –
763: –
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756:Kentucky
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747: –
729: –
719: –
716: –
713: –
710: –
707: –
701: –
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694:Illinois
688: –
685: –
682: –
670: –
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657: –
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623: –
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608: –
605: –
601:Delaware
595: –
577: –
574: –
546: –
543: –
533: –
530: –
527: –
515: –
512: –
508:Arkansas
502: –
499: –
496: –
493: –
487: –
484: –
481: –
249:Flat tax
82:Gift tax
24:a series
1128:Vermont
725:Indiana
663:Georgia
632:Florida
477:Arizona
349:) is a
269:USA Tax
244:FairTax
192:Use tax
147:Evasion
142:Protest
122:History
1475:
1433:
1406:Surtax
942:Nevada
347:ch. 23
343:I.R.C.
1769:(PDF)
1571:(PDF)
1452:(PDF)
1339:6.2%
1314:FUTA
1303:SUTA
471:2016
468:2015
465:2014
462:2013
459:2012
456:2011
453:2010
450:2009
345:
229:9–9–9
137:Court
1795:2015
1748:2015
1726:2015
1700:2015
1674:2015
1648:2015
1622:2015
1597:2015
1459:2016
1429:See
1259:SUTA
1237:0.9
1234:0.6
1231:0.3
1215:1.8
1212:1.5
1209:1.2
1206:1.2
1203:1.5
1200:0.3
1169:0.3
1141:0.3
1104:0.3
1082:0.9
1079:0.6
1076:0.3
1045:0.3
1026:1.5
1023:1.2
1020:0.9
1017:0.6
1014:0.3
1004:Ohio
992:1.2
989:0.9
986:0.6
983:0.3
955:0.6
952:0.3
924:0.6
921:0.3
899:1.2
896:0.9
893:0.6
890:0.3
865:0.9
862:0.6
859:0.3
828:0.3
797:0.9
794:0.6
791:0.3
775:1.2
772:0.9
769:0.6
766:0.3
744:1.5
741:1.2
738:0.9
735:0.6
732:0.3
704:0.3
679:0.9
676:0.6
673:0.3
645:0.6
642:0.3
617:0.6
614:0.3
592:2.1
589:1.7
586:0.9
583:0.6
580:0.3
564:1.8
561:1.5
558:1.2
555:0.9
552:0.6
549:0.3
524:0.9
521:0.6
518:0.3
490:0.3
412:loan
339:FUTA
337:(or
333:The
1276:Tax
1831::
1797:.
1771:.
1750:.
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1676:.
1650:.
1624:.
1599:.
1573:.
1545:^
1528:.
1503:.
1269:.
1261:,
385:.
341:,
26:on
1728:.
1539:.
1514:.
1479:.
1461:.
1437:.
1373:.
322:e
315:t
308:v
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