Publication 80
Circular SS

Table of Contents

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

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