Federal Unemployment Tax

If an employer has paid $1,500 in wages within a calendar quarter or have employed one or more people for any portion of a day in 20 different weeks during the calendar year. This tax can be paid by either the Electronic Federal Tax Payment System or by using form 8109-B Federal Tax Deposit Coupons. Report this tax annually on form 940.

These are due January 31, April 30, July 31, and October 31.