my answer would be that a single member LLC with no employees, you are not an employee, does not pay unemployment compensation taxes.
That is correct. UC taxes are paid to the state, not the IRS or other federal agency. I had to pay UC taxes my first year, but only for the 3-4 weeks I actually had an employee. Back then, the U.C. tax was paid only on the first $7K or so of employee earnings. Don't know what it is now though, as I've not had employees for 18 of the 19 years I've been in business.
