Employers in 17 states (and the Virgin Islands) may not be eligible to claim the maximum amount of state unemployment tax credits on their 2013 federal unemployment tax return, because their state has had an outstanding federal unemployment insurance loan for at least two years, according to tax analysts at Thomson Reuters Checkpoint.

Employers pay FUTA tax at a rate of 6.0 percent on the first $7,000 of covered wages paid to each employee during a calendar year, regardless of when those wages were earned. This tax may be offset by credits of up to 5.4 percent (known as the "normal credit" and "additional credit") against their FUTA tax liability for amounts paid to a state UI fund by January 31 of the subsequent year.

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