August 2 is the deadline for employers to make the second quarterly deposit of FUTA (Federal Unemployment Tax Act) taxes for April, May, and June.  Use the Federal Tax Deposit Coupon. Please note that you are allowed to skip the deposit provided your cumulative liability (first and second quarters) does not exceed $500.

Before you mail any check to the Internal Revenue Service, be sure to complete the following: 

• Note the reason for the payment, the form number and the year of the return for which the check is being sent. For example, "balance due on Form 1040 for 2008."
• Include your social security number or your employer identification number if you operate as a business.
• Make all checks payable to the U.S. Treasury.