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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

Future Developments(p1)


For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www.irs.gov/pub80.

What's New(p1)


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Social security and Medicare tax for 2013.(p1)
The employee tax rate for social security is 6.2%. Previously, the employee tax rate for social security was 4.2%. The employer tax rate for social security remains unchanged at 6.2%. The social security wage base limit is $113,700.
Employers should implement the 6.2% employee social security tax rate as soon as possible, but not later than February 15, 2013. After implementing the new 6.2% rate, employers should make an adjustment in a subsequent pay period to correct any underwithholding of social security tax as soon as possible, but not later than March 31, 2013. (Continued on page 2.)
The Medicare tax rate is 1.45% each for the employee and employer for 2013, unchanged from 2012. There is no wage base limit for Medicare tax.
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 $1,600 or more in cash or an equivalent form of compensation.
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Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI).(p2)
The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). For more information, see Announcement 2012-43, 2012-51 I.R.B. 723, available at www.irs.gov/irb/2012-51_IRB/ar15.html.
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CNMI government employees now subject to social security and Medicare taxes.(p2)
Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes.
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Additional Medicare Tax withholding.(p2)
In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments, in section 12.
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Leave-based donation programs to aid victims of Hurricane Sandy.(p2)
Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. The donated leave will not be included in the income or wages of the employee. The employer may deduct the cash payments as business expenses or charitable contributions. For more information, see Notice 2012-69, 2012-51 I.R.B. 712, available at www.irs.gov/irb/2012-51_IRB/ar09.html.
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Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended.(p2)
The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. For more information, visit IRS.gov and enter "work opportunity tax credit" in the search box.

Reminders(p2)


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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), Employer's Tax Guide. You can get Publication 15 (Circular E) at IRS.gov.
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Form 944-SS discontinued.(p2)
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, 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 using Form 944, Employer's ANNUAL Federal Tax Return (or Formulario 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, instead of Form 944 (or Formulario 944(SP)). For more information, see the Instructions for Form 944.
To request to file quarterly Forms 941-SS to report your social security and Medicare taxes for the 2013 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 1, 2013, or send a written request postmarked on or before March 15, 2013. After you contact the IRS, the IRS will send you a written notice that your filing requirement has been changed. You must receive written notice from the IRS to file Forms 941-SS instead of Form 944 before you may file these forms. If you do not receive this notice, you must file Form 944 for calendar year 2013. For more information, see What if you want to file Forms 941, 941-SS, or 944-PR instead of Form 944, in the 2012 Instructions for Form 944 or visit IRS.gov and enter "file employment taxes annually" in the search box.
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You must receive written notice from the IRS to file Form 944.(p2)
If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944 instead of Forms 941-SS, you must contact the IRS to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. For more information on requesting to file Form 944 visit IRS.gov and enter "file employment taxes annually" in the search box.
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Federal employers in the CNMI.(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 (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 for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 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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Change of address.(p3)
Use Form 8822-B, Change of Address—Business, to notify the IRS of an address change. Do not mail Form 8822-B with your employment tax return.
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Federal tax deposits must be made by electronic funds transfer.(p3)
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 electronic 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, Electronic Federal Tax Payment System: A Guide To Getting Started.
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Electronic filing and payment.(p3)
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 (EFW) from your bank account while e-filing. Do not use EFW to pay taxes that are required to be deposited. Visit the IRS website at www.irs.gov/efile for more information on filing electronically. For more information on paying your taxes using EFW, visit the IRS website at www.irs.gov/e-pay. A fee may be charged to file 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, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www.socialsecurity.gov/employer.
EIC
If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required at the time the return is filed. If a valid EIN is not provided, the return or payment will not be processed. This may result in penalties and delays in processing your return or payment.
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Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI.(p3)
Employers in American Samoa, the CNMI, 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 50 Forms W-2AS, W-2CM, 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-2CM, 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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Credit or debit card payments.(p3)
For information on paying your taxes with a credit or debit card, visit the IRS website at www.irs.gov/e-pay. However, do not use credit or debit cards to make federal tax deposits.
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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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Reporting discrepancies between Forms 941-SS (or Form 944) 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 Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. For more information, see 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 EIN Online link under Tools.
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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.
For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter "private delivery service" in the search box.
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.(p4)
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. 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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Comments and suggestions.(p4)
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, Exempt Organizations, and International Tax 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. You can also send us comments from www.irs.gov/formspubs. Click on More Information and then click on Comment on Tax Forms and Publications.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
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Photographs of missing children.(p4)
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(p4)


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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. See Deposits on Business Days Only in section 8. For any filing due date, you will meet the "file" or "furnish" requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, 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(p4)
  • Furnish wage and tax statements to employees. Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. See section 10 for more information.
  • File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 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 IRS. 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 with the IRS if you previously filed Form 944-SS, or you were notified by the IRS to file Form 944 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 28(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 W-2VI, and Form W-3SS with the Social Security Administration (SSA). For electronically filed returns, see By March 31 next.
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By March 31(p4)
File electronic Forms W-2AS, W-2CM, W-2GU, or 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 with the IRS. 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 or you previously filed Form 944-SS and you did not request to file quarterly Forms 941-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). See section 6 and section 7 for more information. This publication summarizes employer responsibilities to collect, pay, and report these taxes.
Whenever the term "United States" is used in this publication, it includes 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 U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. See Publication 15 (Circular E), for information on U.S. federal income tax withholding.