The Federal Unemployment Tax Act surcharge of 0.2% expired on June 30, 2011. This means that the FUTA rate for employers went to 6.0% starting on July 1, 2011.

A revise Form 940, Employer’s Annual Federal Unemployment Tax Return is currently being worked on, to accommodate the two different rates and the form will be available sometime before the Jan. 31, 2012, due date.

The surcharge was originally enacted in 1976, and Congress has extended it several times since. Unemployment benefits are not tied to the surcharge, so the expiration of the surcharge will not affect current or future unemployment benefits.