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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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A
C
D
E
F
H
I
L
M
P
R
S
T
W
A
Adjustments,
Reporting Corrections to Form 941-SS, Form 944-SS, or Form 943
C
Calendar,
Calendar
Change of address,
Change of address.
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 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,
1. Who Are Employees?
Employer identification number (EIN),
2. 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...
8822,
If you changed your business mailing address...
940,
U.S. Virgin Islands employers only must file...
941-SS,
File Form 941-SS, Employer's QUARTERLY Federal...
943,
File Form 943, Employer's Annual Federal...
944-SS,
File Form 944-SS, Employer's ANNUAL Federal...
Schedule H (Form 1040),
If you are a sole proprietor and file Form...
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-2AS,
Furnish wage and tax statements to employees....
W-2c,
You should ask the employee to show you his...
W-2CM,
Furnish wage and tax statements to employees....
,
File paper wage and tax statements with the...
,
If you are an employer in the Commonwealth...
W-2GU,
Furnish wage and tax statements to employees....
,
File paper wage and tax statements with the...
W-2VI,
Furnish wage and tax statements to employees....
,
File paper wage and tax statements with the...
W-3SS,
File paper wage and tax statements with the...
Fringe benefits,
Fringe Benefits
FUTA tax,
11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only
H
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
How to get forms and publications,
How To Get Forms and Publications
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
P
Penalties,
Deposit Penalties
Prior period adjustments,
Prior Period Adjustments
Private delivery services,
Private delivery services.
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
Taxes paid by employer,
Employee's portion of taxes paid by employer.
Tips,
5. Tips
Travel and business expenses,
Travel and business expenses.
Trust fund recovery penalty,
Trust fund recovery penalty.
W
Wage and Tax Statement,
10. Wage and Tax Statements
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