Register for Federal Tax Payments

Federal payroll tax payments are made electronically via the Electronic Federal Tax Payment System (EFTPS). To enroll with EFTPS please click on the following link: www.eftps.com. 

Federal Employer's Guide & Tax Tables

The federal income tax withholding tables can be found online in the IRS Publication 15 Employers' Tax Guide. The Wage Bracket Method tables can be found in Publication 15-T Federal Income Tax Withholding Methods.

Federal 941 Payments

Federal payroll tax payments are made electronically via the Electronic Federal Tax Payment System (EFTPS). You will have the option to make your deposit online or by phone.

Federal Unemployment Taxes

The 2020 federal unemployment tax (FUTA) rate for most Michigan employers is 0.6%. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. If you do not make all of your state unemployment tax payments in-full and on-time the federal unemployment rate can increase up to 6.0%

 For additional information please click on the following links:

• Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements

• Publication 15 - Federal Unemployment (FUTA) Tax