If an employee lives in a state and works in another state, the unemployment insurance coverage from the state where the work is performed. Therefore, the employer would report wages and pay FUTA to the state in which the employee works in.  

If given the case the employee works in multiple states but only works in another state on a temporary bases, the wage reporting and the FUTA payment are made to the state where most of the work is performed in.

If the employee does not have a fixed place to where they report to work. The employer will use the base of operations as the state for wage reporting and FUTA.  In other words, if the employee moves around to different states but they come back to their base of operations, which would be where they receive supplies or work mail, the wage reporting and FUTA belongs to the state where the base of operation is located. 

  You can setup your FUTA in TaxSlayer Payroll and it will allow you to run your FUTA worksheet and e-file your 940.