Every employer is entitled to a 5.4 percent credit against the gross FUTA tax of 6.0 percent.

Included under the definition of employees for FUTA purposes are:

The mailing of Form 940 is considered timely if it is postmarked on or before the due date.

Schedule A of Form 940 only has to be completed by employers who are subject to the Title XII credit reduction.​

If an employee works in more than one state, the employer must pay a separate SUTA tax to each of those states in which the employee earns wages.

Schedule A of Form 940 only has to be completed by employers who are subject to the Title XII credit reduction.​

Of the two main methods of withholding, only the wage-bracket method distinguishes unmarried persons from married persons.

In some states, employers may obtain reduced unemployment compensation rates by making voluntary contributions to the state fund.

If an employee works in more than one state, the employer must pay a separate SUTA tax to each of those states in which the employee earns wages.

Of the two main methods of withholding, only the wage-bracket method distinguishes unmarried persons from married persons.