940 - Federal Unemployment tax

[oceanlovin'ea]

In Florida if wages are below $1500, it is not required to file state reemployment tax return. I have a schedule C client who employed his wife this year and pays her $100 per month. So I didn't have to do state forms.
BUT do I still have to do the 940? Is there a limit on that too? Or are all wages taxed?

Thanks

Linda, EA

[Kram BergGold]

No Enemployment for Spouse

Scheudle C filers do not pay Federal unemployment taxes for spouses.

[oceanlovin'ea]

Really

Then I want all my money back. I have always paid all the payroll taxes, including state and federal unemployment, on the wages I pay my husband.
I missed that one along the way. Or just forgot it. I don't have other Schedule C people who employ their spouses. This client just started this year. I'm the only dummy that has been sending in money I didn't need to send in. They never sent it back.

I guess I can send in amended returns and get my money back.

Thanks

Linda, EA

[Gretel]

I just ran into this myself. My son started his own biz and hired his wife. They are in VA and VA just like MT doesn't charge for the spouse either for UE.

If the agencies knew it was the spouse they probably would send back the money. They have done that for a non-profit that I had pay them 940 taxes for not knowing that they were exempt.

[ATSMAN]

No SS if you hire your children under 18 to help you in your office. My son was helping me all his teenage years.