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  2. Federal Unemployment Tax Act - Wikipedia

    en.wikipedia.org/wiki/Federal_Unemployment_Tax_Act

    The Federal Unemployment Tax Act (or FUTA, I.R.C. ch. 23) is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing Internal Revenue Service Form 940 annually.

  3. Progressivity in United States income tax - Wikipedia

    en.wikipedia.org/wiki/Progressivity_in_United...

    Based on CBO Estimates, [1] under 2013 tax law the top 1% will be paying the highest average tax rates since 1979, while other income groups will remain at historic lows. [2] As of 2010, 68.8% of Federal individual tax receipts including payroll taxes, were paid by the top 20% of taxpayers by income group.

  4. History of taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/History_of_taxation_in_the...

    Buenker, John D. "The ratification of the federal income tax amendment." Cato Journal. 1 (1981): 183-223. Buenker, John D. The Income Tax and the Progressive Era (Routledge, 2018) excerpt. Burg, David F. A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present (2003) excerpt and text search

  5. Tax withholding in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_withholding_in_the...

    Medicare tax of 1.45% is withheld from wages, with no maximum. [12] (This brings the total federal payroll tax withholding to 7.65%.) Employers are required to pay an additional equal amount of Medicare taxes, and a 6.2% rate of Social Security taxes. [13] Many states also impose additional taxes that are withheld from wages.

  6. Taxation in Puerto Rico - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Puerto_Rico

    Taxation in Puerto Rico consists of taxes paid to the United States federal government and taxes paid to the Government of the Commonwealth of Puerto Rico.Payment of taxes to the federal government, both personal and corporate, is done through the federal Internal Revenue Service (IRS), while payment of taxes to the Commonwealth government is done through the Puerto Rico Department of Treasury ...

  7. Filing status - Wikipedia

    en.wikipedia.org/wiki/Filing_status

    Under United States federal income tax law, filing status is an important factor in computing taxable income. Filing status depends in part on marital status and family situation. [2]

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