Internal Revenue Bulletin:  2004-51 

December 20, 2004 

EMPLOYMENT TAX


Table of Contents

T.D. 9162 T.D. 9162

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 Notice 2004-81

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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