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taxmap/pubs/p80-000.htm#en_us_publink1000233889
Publication 80

(Circular SS),

rule

Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands

What's New(p1)


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Future developments.(p1)
The IRS has created a page on IRS.gov for information about Publication 80, at www.irs.gov/pub80. Information about any future developments affecting Publication 80 (such as legislation enacted after we release it) will be posted on that page.
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Social security and Medicare tax for 2012.(p1)
The employee tax rate for social security is 4.2% on wages paid and tips received before March 1, 2012. The employee tax rate for social security increases to 6.2% on wages paid and tips received after February 29, 2012. The employer tax rate for social security remains unchanged at 6.2%. The social security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. There is no wage base limit for Medicare tax.
Employers should implement the 4.2% employee social security tax rate as soon as possible, but not later than January 31, 2012. After implementing the 4.2% rate, employers should make an offsetting adjustment in a subsequent pay period to correct any overwithholding of social security tax as soon as possible, but not later than March 31, 2012.
Social security and Medicare taxes apply to the wages of household workers you pay $1,800 or more in cash or an equivalent form of compensation. Social security and Medicare taxes apply to election workers who are paid $1,500 or more in cash or an equivalent form of compensation.
EIC
At the time this publication was prepared for release, the rate for the employee’s share of social security tax was 4.2% and scheduled to increase to 6.2% for wages paid after February 29, 2012. However, Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29, 2012. Check for updates at www.irs.gov/pub80.
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Form 944-SS discontinued.(p2)
Form 944-SS will no longer be issued by the IRS after 2011. Beginning with tax year 2012, employers who previously filed Form 944-SS will continue to file annually on Form 944, Employer's ANNUAL Federal Tax Return (or Form 944(SP), the Spanish language equivalent to Form 944). Alternatively, taxpayers may request to begin quarterly filing Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. For more information, see the 2012 Instructions for Form 944.
To request to file quarterly Forms 941-SS to report your social security and Medicare taxes for the 2012 calendar year, you must either call the IRS at 1-800-829-4933 (U.S. Virgin Islands only), or 267-941-1000 (toll call) by April 2, 2012, or send a written request postmarked on or before March 15, 2012. After you contact the IRS, the IRS will send you a written notice that your filing requirement has been changed. If you do not receive this notice, you must file Form 944 for calendar year 2012. For more information, see What if you want to file Forms 941-SS instead of Form 944, in the 2011 Instructions for Form 944-SS.
EIC
Some of the topics discussed in this publication are for actions taken in 2012 that are related to your 2011 Form 944-SS. Other topics are for actions taken in 2012 that are related to your 2012 tax return. For simplicity, all references to Form 944-SS have been retained. References to specific lines on Form 944-SS also apply to Form 944.
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VOW to Hire Heroes Act of 2011.(p2)
On November 21, 2011, the President signed into law the VOW to Hire Heroes Act of 2011. This new law provides an expanded work opportunity tax credit to businesses that hire eligible unemployed veterans and for the first time also makes part of the credit available to tax-exempt organizations. Businesses claim the credit as part of the general business credit and tax-exempt organizations claim it against their payroll tax liability. The credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2013. More information about the credit against a tax-exempt organization’s payroll tax liability will be available early in 2012 at
www.irs.gov/form5884c.
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FUTA tax rate for 2012.(p2)
The FUTA tax rate is 6.0% for 2012.
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Commonwealth of the Northern Mariana Islands (CNMI) Filipino workers and new Commonwealth Only Transitional Worker (CW) visa classification.(p2)
Filipino residents admitted to the Commonwealth of the Northern Mariana Islands (CNMI) are not treated as exempt from social security and Medicare taxes on the basis of holding a work permit under CNMI immigration law. While the CNMI is transitioning to full implementation of U.S. immigration law, a new Commonwealth Only Transitional Worker (CW) visa classification is available for workers in the CNMI. Workers on the CW visa, including those from the Philippines, are not exempt from social security and Medicare taxes. Unless temporary workers in the CNMI are eligible for an exemption from social security and Medicare taxes based on some other circumstances (for example, a Filipino resident holding a valid U.S. H-2 visa), employers are required to withhold and pay social security and Medicare taxes.
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Change of address.(p2)
Beginning in 2012, employers must use new Form 8822-B, Change of Address—Business, for any address change.

Reminders(p2)


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Commonwealth of the Northern Mariana Islands (CNMI) income taxes.(p2)
The U.S. Treasury Department and the (CNMI) Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Under this agreement, all federal employers with personnel resident in CNMI (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury. Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. For questions, contact the CNMI Division of Revenue and Taxation.
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Credit card and debit card payments.(p2)
For information on paying your taxes with a credit or debit card, visit the IRS website at www.irs.gov/e-pay. You may not use a credit card or debit card to pay taxes that are required to be deposited.
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Electronic filing and payment.(p2)
Using electronic options can make filing a return and paying your federal tax easier. Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. You can use IRS e-file to file certain returns. If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal from your bank account while e-filing. Visit the IRS website at www.irs.gov/efile for more information on filing electronically.
  • For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 (U.S. Virgin Islands only) or 303-967-5916 (toll call).
  • For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, and W-2c, visit
    www.socialsecurity.gov/employer.
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COBRA premium assistance credit.(p2)
The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. See COBRA premium assistance credit in Publication 15 (Circular E) (For use in 2012). You can get Publication 15 (Circular E) at IRS.gov.
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Federal tax deposits must be made by electronic funds transfer.(p2)
You must use electronic funds transfer to make all federal tax deposits. Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.
For more information on making federal tax deposits, see How To Deposit in section 8.
For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www.eftps.gov or call 1-800-555-4477 (U.S. Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Publication 966, The Secure Way to Pay Your Federal Taxes.
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Electronic option for filing Forms W-2AS, W-2GU, or W-2VI.(p3)
Employers in American Samoa, Guam, and the U.S. Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 20 Forms W-2AS, W-2GU, or W-2VI at a time over the Internet. Form W-3SS will be generated automatically based on your Forms W-2AS, W-2GU, or W-2VI. For more information, visit Social Security Administration's SSA website at www.ssa.gov/bso/bsowelcome.htm.
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Hiring new employees.(p3)
Record the number and name from each new employee's social security card. An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. See section 3.
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Private delivery services.(p3)
You can use certain private delivery services designated by the IRS to send tax returns or payments. The list includes only the following:
  • DHL Express (DHL): DHL Same Day Service.
  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
Your private delivery service can tell you how to get written proof of the mailing date.
EIC
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
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Recordkeeping.(p3)
Keep all records of employment taxes for 4 years. These should be available for IRS review.
There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made in accordance with section 8. Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. See Farm Crew Leaders in section 2.
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Reporting discrepancies between Forms 941-SS or Forms 944-SS and Forms W-2.(p3)
File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Forms 944-SS), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. For more information, get the Instructions for Schedule D (Form 941).
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Apply for an employer identification number (EIN) online.(p3)
You can apply for an EIN online by visiting IRS.gov and clicking on the Apply for an Employer Identification Number (EIN) Online link.
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Comments and suggestions.(p3)
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:


Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at taxforms@irs.gov. Please put "Publication 80" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
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Photographs of missing children.(p3)
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Calendar(p3)


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Deposit
If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. However, a statewide legal holiday does not delay the due date of federal tax deposits. For any due date, you will meet the "file" or "furnish" requirement if the form is properly addressed and mailed First-Class or sent by an IRS-designated delivery service on or before the due date. See Private delivery services under Reminders.
The following are important dates and responsibilities. Also see Publication 509, Tax Calendars.
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By January 31(p3)
  • Furnish wage and tax statements to employees. Give each employee a completed Form W-2AS, W-2CM , W-2GU , or Form W-2VI. See section 10 for more information.
  • File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the Internal Revenue Service. If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file.
  • U.S. Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the U.S. Internal Revenue Service. Pay or deposit (if more than $500) any balance of the tax due. If you deposited the full amount of taxes when due, you have 10 additional calendar days to file.
  • File Form 944-SS, Employer's ANNUAL Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands), with the Internal Revenue Service if you were notified by the Internal Revenue Service to file Form 944-SS instead of quarterly Forms 941-SS. If you deposited the full amount of taxes when due, you have 10 additional calendar days to file.
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By February 29(p4)
File paper wage and tax statements with the Social Security Administration (SSA). File Copy A of Forms W-2AS, W-2CM, W-2GU, or Form W-2VI, and Form W-3SS, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). For electronically filed returns, see By March 31 below.
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By March 31(p4)
File electronic Forms W-2AS, W-2CM, W-2GU, or Form W-2VI with the SSA. See Social Security's Employer Reporting Instructions & Information website at
www.socialsecurity.gov/employer for more information.
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By April 30, July 31, October 31, and January 31(p4)

File Form 941-SS, Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands), with the Internal Revenue Service. If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Do not file Forms 941-SS for these quarters if you have been notified to file Form 944-SS.
Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. If $500 or less, carry it over to the next quarter. See section 11 for more information.
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Introduction(p4)

rule
This publication is for employers whose principal place of business is in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). This publication summarizes employer responsibilities to collect, pay, and report these taxes.
Whenever the term "United States" is used in this publication, it includes the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.
This publication also provides employers in the U.S. Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. See section 11 for more information.
Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips.
This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). See Publication 570, Tax Guide for Individuals With Income From U.S. Possessions, if you need this information.
This publication also does not include information relating to income tax withholding. In the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. See Publication 15 (Circular E), Employer's Tax Guide, for information on U.S. federal income tax withholding.