You are liable for Federal Unemployment Tax (FUTA) if you paid wages of $1,500 or more in any calendar quarter of the current or previous year or employed one or more persons on at least one day in each of 20 or more weeks during last year.  If you deposited all of the FUTA tax when due, you have until Wednesday, February 10, to file the return.

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.