Current requirements for handling FUTA payments
For Assisted Payroll subscribers: If you signed up for Assisted Payroll during a quarter in which you accumulated more than the FUTA tax liability limit for the calendar year, the payroll service makes the quarter's FUTA tax deposit for you. However, you are responsible for making the tax deposit for any quarter in which you weren't using Assisted Payroll. In addition, the payroll service makes tax deposits via EFTPS regardless of how much you have accumulated in tax liability. For additional information, contact the Assisted Payroll service.