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Bulletin No. 2004-51 December 20, 2004

EMPLOYMENT TAX

Internal Revenue Bulletin 2004-51 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9162, page 987. Final regulations under section 6302 of the Code change the accumulated amount of tax liability above which taxpayers must begin depositing federal unemployment taxes. The regulations affect employers that have an accumulated FUTA tax liability of $500 or less.

Notice 2004–81, page 996. This notice provides tables that show the amount of an individual’s income that is exempt from a notice of levy used to collect delinquent tax in 2005.

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