Thank you for reaching out. Let me help you with correcting your Federal Unemployment (FUTA), @vgardner218.

To correct the issue of the -$0.01 overpayment shown on line 16d of the Form 940 and resolve the error message, you can adjust the FUTA tax liability for the fourth quarter. Since no additional FUTA tax was due for the fourth quarter due to all employees having met the base calculation, you can create a positive company adjustment for FUTA to offset the overpayment. 

Here's how:

1.  Go to Employees, then select Payroll Taxes and Liabilities.
2. Choose Adjust Payroll Liabilities.
3. Filter the date of the last paycheck for the affected month or quarter, in the Date and Effective Date field.
4. In the Taxes and Liabilities section, under the Payroll Item, choose the correct payroll item.
5. Under the Adjustment is for section, check the box for Company.
6. Select Federal Unemployment in the Item Name and then enter the positive amount of the adjustment. (Ex. 0.01)
7. Click on the Accounts Affected, then choose Do not affect accounts.
8. If you have additional employees, click Next Adjustment and repeat the steps for each affected employee.

FUTA taxes are paid by employers and are calculated based on the wages they pay to their employees. This tax does not impact the amount of money an employee takes home in their paycheck. For further details on FUTA tax, you can check this article: Understand Federal Unemployment Tax Act (FUTA) Credit Reduction States.

Furthermore, I've included these helpful articles when preparing your tax forms:

• Year-end checklist for QuickBooks Desktop Payroll.
• Payroll Tax Compliance Links.

If you need more help regarding your FUTA taxes, please do not hesitate to reply to this post. I'm always here to help you!