FUTA tax threshold payment amount? IRS refunded check payment of $3.43

[Taxadvisor VA]

Client emailed me a copy of IRS check for FUTA tax payment of $3.43, which said IRS refunded payment b/c it is less than the threshold amount. Payment was made to amend prior year Form 940. Client did not send me the IRS notice.

Has anyone run across this before? Is their really a threshold amount? _________ Is it less than $10? _________
Minor detail- I get it. Just don't want to make the same mistake again.

Thanks,

Taxadvisor VA

[kathyc2]

Filing threshold is 1,500 of wages.

[Taxadvisor VA]

FUTA tax threshold

Filing threshold is 1,500 of wages.

Thank you Kathy for responding. I know what the FUTA filing threshold for wages is but I am wondering if that plays into my question or not. If you use the .006 tax rate * $1,500 you get $9.00. In my case, the check was written for $3.43 which is less than $9.00. I was actually amending Form 940 and this was the payment required to take care of the liability. My research came up empty, which is the reason that I posted my question.

Perhaps, others will respond to support your thinking.

Thanks again,

Taxadvisor VA

[kathyc2]

Sorry, I missed the part when you said it was amended and thought the 3.43 was the total liability for the year.

[Burke]

I bet whoever processed the 940X thought the same thing and entered it as a 940; hence, the refund.