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Assuming the Form 940 FUTA tax is divisible under Flora case, must the divisible payment from the Taxpayer/Payor be specifically designated to one Worker/Payee?
For example, if the John Doe is the Worker/Payee that received the lowest compensation payment from Taxpayer/Payor in 2017 with Form 940 FUTA tax attributable to Mr. Doe's payments being $500, must the divisible payment expressly be designated to Mr. Doe (e.g., "Enclosed is $500 payment covering 2017 Form 940 FUTA tax related to John Doe.")?
Or, may the divisible tax payment be designated to a hypothetical Worker/Payee of Taxpayer/Payor (e.g., "Enclosed is $500 payment covering 2017 Form 940 FUTA tax related to one hypothetical Worker/Payee of Taxpayer/Payor.")?