If we do not owe any FUTA tax for the 3rd qtr. do we have to file a report?

Hi Susie,
As we are unable to provide specific tax advice, however, if you paid less than $1500 in wages in the last quarter you may not need to send in a payment. We recommend you contact a local tax accountant to answer your question. More information on FUTA can be found here: https://fitsmallbusiness.com/futa-and-form-940/

You may also want to look at the Federal Laws that affect small businesses, in our artice https://fitsmallbusiness.com/federal-labor-laws/.

Thank you for posting on our site!

Laura