Publication 80
Circular SS
(Revised: 1/2003)

Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands

Table of Contents

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Publication 80, Circular SS

• A Change To Note
• Reminders
• Calendar
• Introduction
  • How To Get Forms and Publications
• 1. Who Are Employees?
  • Farm Crew Leaders
• 2. Employer Identification Number (EIN)
• 3. Employee's Social Security Number (SSN)
• 4. Taxable Wages
  • Fringe Benefits
• 5. Taxable Tips
• 6. Social Security and Medicare Taxes for Farmworkers
  • The $150 Test or the $2,500 Test
• 7. How To Figure Social Security and Medicare Taxes
• 8. Deposit Requirements
  • Payment with Return
  • When To Deposit
    • Monthly Deposit Schedule
    • Semiweekly Deposit Schedule
    • Deposit Period
    • Examples of Monthly and Semiweekly Schedules
    • Deposits on Banking Days Only
    • Application of Monthly and Semiweekly Schedules
    • $100,000 Next-Day Deposit Rule
    • Accuracy of Deposits Rule
    • Employers of Both Farm and Nonfarm Workers
  • How To Deposit
  • Deposit Penalties
• 9. Employer's Returns
  • Adjustments
• 10. Wage and Tax Statements
• 11. Federal Unemployment (FUTA) Tax - U.S. Virgin Islands Employers Only

Index

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E

• Electronic deposits

F

• FTD coupons

P

• Penalties

S

• Social security number

T

• Trust fund recovery penalty