@Carl There certainly is Federal Unemployment Tax. Form 940 (FUTA).
@johnbaxtertrabol No, the owner of a Sole Proprietor does not owe Federal Unemployment tax on their business profit. I am not aware of any States that require it either, but you may want to check with your State.
In the event the Single Member LLC has filed the election to be taxed as a corporation, that changes things, and I would HIGHLY recommend going to a tax professional if that is the case.
