In general, you must deposit these taxes by check or cash to an authorized financial institution, typically your bank. Check with your tax professional to make sure you are not required to use Electronic Federal Tax Deposit System (EFTPS). Regardless of payment method, you will then report them on Form 941, Employer’s Quarterly Federal Tax Return

Federal Unemployment Tax (FUTA)

FUTA is a combined federal and state program that provides unemployment compensation to unemployed. As a business owner, you are solely responsible for paying this tax, to wit, nothing is withheld from paychecks of your employees. FUTA is determined by using Form 940, but you are encouraged to use a tax professional to determine payment amounts.

Employment taxes can be frustrating for a small business owner. They are, unfortunately, a necessary evil as your business grows.

5. Compensation Plan. Each direct sales plan is different, and it's important to look over fine print. What is commission rate and how is it paid? How are you awarded for recruiting others? How does company handle breakaways?

6. Control. How much control do you have over way you build and promote your business? Ask to see company "rule book" before signing on.

7. Support. What kind of support networks are in place? How involved in business is your upline? (Is your upline able to answer questions in this article, for example?) How quickly does he/she return phone calls and emails?

8. Advertising. What kind of advertising and promotion does company deem acceptable? Most companies have rules for way their logo and trademarks are represented, both online and off.

9. Accessibility. Does company offer exclusive products? Also, take a look at level of saturation in your particular market. A newer company that offers quality products may hold a lot of promise in your particular industry.

10. E-commerce. Does company have an e-commerce option? Many direct sales companies are now offering replicated websites so each representative can promote an individual online presence. A few direct sales companies even have shopping carts alongside these websites so you can make sales online, too, with product dropshipped from home office.

Take your time researching your options. When you have found company that's right for you, you'll know it.

About the author: Susie Cortright is the creator of the award-winning online magazine http://www.momscape.com as well as a representative for a rapidly growing new direct sales company. Learn about the company she chose here: http://www.momscape.com/scrapbooking/business.htm