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Are California Corporate Officers Required To Pay Futa

    https://www.quidditch.org.au/a-office/are-california-corporate-officers-required-to-pay-futa.html
    For example, if your state unemployment tax law excludes wages paid to corporate officers or employees in specific occupations, and the only wages you paid were to corporate officers or employees in those specific occupations, you must pay FUTA tax on those wages at the full FUTA …

Federal Unemployment Tax Act (FUTA) - California

    https://www.edd.ca.gov/Payroll_Taxes/federal-unemployment-tax-act.htm
    California employers fund regular Unemployment Insurance (UI) benefits through contributions to the state’s UI Trust Fund on behalf of each employee. They also pay separate FUTA taxes to the federal government to help pay for the administration of the UI program, UI loans to insolvent states, and federal extension benefits.

S Corporation Employees, Shareholders and Corporate Officers

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-employees-shareholders-and-corporate-officers
    Mar 16, 2021 · The definition of an employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code include corporate officers. When corporate officers perform a service for the corporation and receive or are entitled to payments, those payments are considered wages.

SOLE SHAREHOLDER/CORPORATE OFFICER EXCLUSION ... - …

    https://edd.ca.gov/pdf_pub_ctr/de459.pdf
    Spouse (If electing to be excluded, must be both a corporate officer and shareholder.) IMPORTANT - PLEASE NOTE CAREFULLY The corporation must report your wages and pay contributions for Unemployment Insurance (UI) and Employment Training . Tax (ETT) unless your corporation is not subject to the Federal Unemployment Tax Act (FUTA).File Size: 60KB

Topic No. 759 Form 940 – Employer's Annual Federal ...

    https://www.irs.gov/taxtopics/tc759
    Mar 07, 2021 · Most employers pay both a federal (FUTA) and a state unemployment tax. There are three tests used to determine whether you must pay FUTA tax: a general test, household employees test, and farmworkers employees test.

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