Internal Revenue Bulletin:  2003-38 

September 22, 2003 

EMPLOYMENT TAX


Table of Contents

REG-144908-02 REG-144908-02

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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