EMPLOYMENT TAX

Internal Revenue Bulletin 2003-38 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–144908–02, page 593. Proposed regulations under section 6302 of the Code provide an additional exception to the FUTA deposit requirements for employers. The regulations would relieve employers from making deposits of FUTA taxes for a quarter if the amount of accumulated Federal Insurance Contributions Act (FICA) taxes and withheld income taxes for the quarter is less than $2,500.

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▸Contents — Internal Revenue Bulletin 2003-38

Internal Revenue Bulletin 2003-38

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