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Publication 80 (1/2004), Circular SS
Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
Revised: 1/2004
Table of Contents
Publication 80 - Introductory Material
Changes To Note
Reminders
Calendar
Publication 80 - Main Contents
Introduction
How To Get Forms and Publications
1. Who Are Employees?
Tests.
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
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
Publication 80 - Additional Material
Index
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