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A is corrent. Taxes payable under the Federal Unemployment Tax Act (FUTA) are used to provide unemployment compensation benefits to workers who lose jobs and cannot find replacement work. These taxes paid are deductible by the employer as a business expense for federal income tax purposes, but they are not deductible by the employee because the employee does not pay them.
B is incorrect. The taxes payable under the FUTA are calculated as a fixed percentage of only the first $7,000 of wages of each employee.
C is incorrect. Only those employers who paid wages of $1,500 or more during any calendar quarter or who employed at least one employee for at least 1 day a week for 20 weeks must pay FUTA taxes.
D is incorrect. These taxes paid are not deductible by the employee because the employee does not pay them.