926, Household Employer's Tax Guide. For more information, see the Instructions for Form 940. Use the following three tests to determine whether you must pay FUTA tax. Each test applies to a different category of employee, and each is independent of the others. If a test describes your situation, you are subject to FUTA tax on the wages you pay to employees in that category during the current calendar year.
Household employees test.
A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Computing FUTA tax. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. See the Instructions for Form 940.