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About Tax Map

Publication 80
(Circular SS),
(Rev 07/2009)
Introduction, Useful Items and Important Changes
For use in 2009

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. 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 Corrections to Form 941-SS, Form 944-SS, or Form 943
Current Period Adjustments
Prior Period Adjustments — Reporting Errors Discovered Before January 1, 2009
Prior Period Adjustments—Reporting Errors Discovered After December 31, 2008

10. Wage and Tax Statements

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