What wages are subject to FUTA tax?
You must pay federal unemployment (FUTA) tax on the first $7,000 of cash wages paid to each household employee, including employees paid less than $1,000. However, do not include cash wages paid to your spouse, your child under age 21, or your parent.
If you paid any one household employee more than $7,000 in 2025, only include the first $7,000 of that employee's wages.
If you paid any one household employee more than $7,000 in 2025, only include the first $7,000 of that employee's wages.
