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Publication 80
Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
Introduction, Useful Items and Important Changes
For use in 2015


1. Employer Identification Number (EIN)

2. Who Are Employees?

Business Owned and Operated by Spouses
Farm Crew Leaders

3. Employee's Social Security Number (SSN)

4. Wages and Other Compensation

Fringe Benefits

5. 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. Depositing Taxes

Payment with Return
When To Deposit
How To Deposit
Deposit Penalties

9. Employer's Returns

Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943
Current Period Adjustments
Prior Period Adjustments

10. Wage and Tax Statements

11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

13. Federal Agency Certifying Requirements of Federal Income Taxes Withheld From U.S. Government Employees and Federal Pension Recipients

Special Certifying Requirements for Federal Agencies

American Samoa
Commonwealth of Northern Mariana Islands
Puerto Rico
U.S. Virgin Islands

Federal Income Taxes From American Samoa, the CNMI, or Guam

Certification Procedures

How To Get Tax Help

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