Wages are subject to federal requirements, including federal income tax withholding and FICA tax withholding, and which other federal tax?

Wages are indeed subject to federal requirements that include federal income tax withholding and FICA tax withholding, as well as the unemployment insurance tax. The federal unemployment tax, known as FUTA (Federal Unemployment Tax Act), is applied to employers based on the wages they pay to employees. This tax funds federal and state unemployment programs and is essential for providing unemployment benefits to eligible workers who have lost their jobs.

In the context of this question, it is vital to recognize that while various taxes can apply to wages, the one that specifically contributes to funding unemployment benefits at the federal level is the unemployment insurance tax. Other options, such as employment tax, are a broader category that encompasses various taxes including FICA, and excise tax pertains to specific types of goods and services, not wages. State tax is also not federally mandated, as it varies by state and is not a federal tax obligation under the topic of federal requirements for wages. Thus, unemployment insurance tax is the correct answer as it directly relates to federal regulations that impact wage withholding.