# Federal Unemployment Tax Act | ![img \|150](https://upload.wikimedia.org/wikipedia/commons/thumb/b/b8/P102_THE_BOSTON_BOYS_THROWING_THE_TAXED_TEA_INTO_BOSTON_HARBOUR.jpg/330px-P102_THE_BOSTON_BOYS_THROWING_THE_TAXED_TEA_INTO_BOSTON_HARBOUR.jpg) | The **Federal Unemployment Tax Act** is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing Internal Revenue Service Form 940 annually. In some cases, employers are required to pay the tax in installments during the tax year. | |-|-| | | wikipedia:: [Federal Unemployment Tax Act](https://en.wikipedia.org/wiki/Federal_Unemployment_Tax_Act) | https://gusto.com/resources/articles/taxes/unemployment-insurance