The National Directory of Certified Public Accountants

Ask A CPA - Payroll Taxes

FUTA Tax - Farmworkers Test

You are responsible for FUTA taxes on farmworkers wages if you paid wages of $20,000 or more to farm workers during any quarter of the current or previous year or you employed 10 or more farmworkers during at least some part of a day for 20 weeks in the the current or previous year. These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2(A) visa workers”) are exempt from FUTA tax.

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