Index of 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

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945-X, To determine your taxes for the lookback...

A

Additional Medicare Tax, Additional Medicare Tax withholding., Additional Medicare Tax withholding.

Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943

Assistance, See: Tax help

C

Calendar, Calendar

Comments on publication, Comments and suggestions.

Common-law employee, Employee status under common law.

Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS.

Crew leaders, Farm Crew Leaders

Current period adjustments, Current Period Adjustments

D

Deposit:

How to deposit, How To Deposit

Penalties, Deposit Penalties

Period, Deposit Period

Requirements, 8. Depositing Taxes

Rules:

$100,000 next-day deposit, $100,000 Next-Day Deposit Rule

Accuracy of deposits, Accuracy of Deposits Rule

Schedules:

Monthly, Monthly Deposit Schedule

Semiweekly, Semiweekly Deposit Schedule

When to deposit, When To Deposit

E

Electronic deposits, Electronic deposit requirement.

Electronic filing and payment, Electronic filing and payment.

Employee, 2. Who Are Employees?

Employer identification number (EIN), 1. Employer Identification Number (EIN)

F

Farm crew leaders, Farm Crew Leaders

Farmworkers, 6. Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers.

Form:

4070, Tips that your employee receives from customers...

4070A, Tips that your employee receives from customers...

940, U.S. Virgin Islands employers only must file...

941-SS, File Form 941-SS with the IRS. If you deposited..., Make current period adjustments for fractions...

941-X, To determine your taxes for the lookback...

943, File Form 943, Employer's Annual Federal...

943-X, To determine your taxes for the lookback...

944-SS, File Form 944 with the IRS if you previously..., The lookback period for Form 944 is the second..., Make current period adjustments for fractions...

944-X, To determine your taxes for the lookback...

Schedule H (Form 1040), If you are a sole proprietor and file Forms...

SS-4, If you do not have an EIN, you may apply...

SS-5, Record the number and name from each new..., You should ask the employee to show you his...

SS-8, If you want the IRS to determine if a worker...

W-2c, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS., You should ask the employee to show you his...

Free tax services,

Fringe benefits, Fringe Benefits

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

H

Help, See: Tax help

Hiring new employees, Hiring new employees.

Household employers, Household employers reporting social security and Medicare taxes.

Household workers, Household employers reporting social security and Medicare taxes.

How to deposit, How To Deposit

I

IRS help (employee v. subcontractor), IRS help.

L

Lookback period:

Farmworkers, Lookback period for employers of farmworkers.

Nonfarm workers, Lookback period for employers of nonfarm workers.

M

Monthly deposit schedule, Monthly Deposit Schedule

More information, See: Tax help

P

Penalties, Deposit Penalties

Prior period adjustments, Prior Period Adjustments

Private delivery services, Private delivery services.

Publications, See: Tax help

R

Recordkeeping, Recordkeeping.

S

Semiweekly deposit schedule, Semiweekly Deposit Schedule

Sick pay, Sick pay., Sick pay payments.

Social security number (SSN), 3. Employee's Social Security Number (SSN)

Statutory employee, Statutory employees.

Statutory nonemployee, Statutory nonemployees.

Suggestions for publication, Comments and suggestions.

T

Tax help, 13. How To Get Tax Help

Taxes paid by employer, Employee's portion of taxes paid by employer.

Taxpayer Advocate, Taxpayer Advocate Service.

Tips, 5. Tips

Travel and business expenses, Travel and business expenses.

Trust fund recovery penalty, Trust fund recovery penalty.

TTY/TDD information, 13. How To Get Tax Help

W

Wage and Tax Statement, 10. Wage and Tax Statements