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Posted by Joelle Nolan, Mt. Desert, December 17, 2009:

For you payroll experts out there: we have volunteer firefighters that are paid quarterly for hours they have trained.  I withhold federal and state taxes, plus FICA and Medicare.  The state requires me to file an unemployment report. However, I do not report their wages to the state for unemployment purposes (we are self-insured), nor do I file a 940 federal FUTA form. Can anyone tell me if what I am doing is correct?  I've researched federal publications and talked with the state Bureau of Unemployment, and still feel like I don't know what I'm doing. Any insight would be greatly appreciated!

Responses: Yes -  You are reporting correctly. (Dori Randall, Wells)

Thank you! Thank you! Thank you!  What a wonderful, helpful response I received to my question.  Wishing you all a happy weekend and a joyous, peaceful holiday season. (Joelle Nolan)