Question

Which of the following types of employment are not generally excluded from FUTA and SUTA tax obligations?

• Partners in partnerships

• Work performed by a spouse or minor child

• Full time domestic service workers

• Self-employed individuals

Answer 1

FUTA and SUTA taxes shall be paid if employers pays $1500 or more wages or

or Employer has employed at least one employee for at least part of day in any 20 or more different weeks

So FUTA , SUTA taxes shall be paid by employers. So Partners in Partnerships, Self employed individuals are excluded from FUTA and SUTA taxes.

There is exemption if work performed by a spouse or minor child.

So the answer is "Full time domestic service workers"
Option 3 is Correct Answer.