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

(Rev. January 2001)

• Changes To Note
• Reminders
• 2001 Calendar
• Introduction
• 1. Who Are Employees?
• 2. Employer Identification Number (EIN)
• 3. Employee's Social Security Number (SSN)
• 4. Taxable Wages
• 5. Taxable Tips
• 6. Social Security and Medicare Taxes for Farmworkers
• 7. How To Figure Social Security and Medicare Taxes
• 8. Deposit Requirements
• 9. Employer's Returns
• 10. Wage and Tax Statements
• 11. Federal Unemployment (FUTA) Tax--U.S. Virgin Islands Employers Only

• Special Rules for Various Types of Services and Payments A
• Special Rules for Various Types of Services and Payments A-F
• Special Rules for Various Types of Services and Payments F-I
• Special Rules for Various Types of Services and Payments I-R
• Special Rules for Various Types of Services and Payments R-W
• Where to Get and File Social Security Number Application Forms