How are FUTA taxes deposited?
For depositing purposes, FUTA tax is figured quarterly. If the FUTA tax liability for a quarter is $500 or less, you do not have to deposit the tax. Instead, carry it forward and add it to the liability figured in the next quarter to determine whether to make the deposit. If the FUTA tax liability is more than $500 (including any FUTA carryover from a prior quarter), you must deposit the tax by using Form 8109-B, Federal Tax Deposit Coupon or electronic funds transfer using EFTPS.