Federal Unemployment Insurance Tax (FUTA)
The Federal Unemployment Insurance Tax (FUTA) is currently 6.2% of wages paid during the year. The tax applies to the first $7,000 the employer pays each employee as wages during the calendar year. Generally, you can take a credit against your FUTA tax for amounts you paid into the state unemployment funds. This credit cannot be more than 5.4% of taxable wages. The employer is responsible for FUTA tax. The employer cannot deduct it from the employee's wages. Taxes are determined by federal Form 940.
For questions on FUTA you can contact the IRS at 800-829-1040.
Or go to the IRS FUTA web site