Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012
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25Contents
Department of the Treasury
Internal Revenue Service
What’s New
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication 80
Calendar
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cat. No. 46153G
Introduction
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Circular SS),
1. Employer Identification Number (EIN)
. . . . . . . .
4
2. Who Are Employees?
. . . . . . . . . . . . . . . . . . . . .
4
3. Employee’s Social Security Number
Federal Tax Guide for
(SSN)
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employers in the U.S.
4. Wages and Other Compensation
6
. . . . . . . . . . . .
Virgin Islands, Guam,
5. Tips
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
American Samoa, and the
6. Social Security and Medicare Taxes for
Farmworkers
. . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Commonwealth of the
7. How To Figure Social Security and
Medicare Taxes
8
. . . . . . . . . . . . . . . . . . . . . . . .
Northern Mariana Islands
8. Depositing Taxes
9
. . . . . . . . . . . . . . . . . . . . . . . .
9. Employer’s Returns
. . . . . . . . . . . . . . . . . . . . . . 13
2012
Reporting Adjustments to Form 941-SS,
For use in
. . . . . . . . . . . . . . 14
Form 944-SS, or Form 943
10. Wage and Tax Statements
. . . . . . . . . . . . . . . . 15
11. Federal Unemployment (FUTA)
Tax —U.S. Virgin Islands Employers Only
. . . 16
12. Special Rules for Various Types of
Employment and Payments
. . . . . . . . . . . . . . . 17
13. How To Get Tax Help
. . . . . . . . . . . . . . . . . . . . 22
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 80, at
gov/pub80. Information about any future developments
affecting Publication 80 (such as legislation enacted after
we release it) will be posted on that page.
Social security and Medicare tax for 2012. The em-
ployee 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 Medi-
care tax rate is 1.45% each for the employee and em-
ployer, unchanged from 2011. There is no wage base limit
for Medicare tax.
Get forms and other informa-
Employers should implement the 4.2% employee social
tion
security tax rate as soon as possible, but not later than
faster and easier by:
January 31, 2012. After implementing the 4.2% rate, em-
Internet
IRS.gov
ployers should make an offsetting adjustment in a subse-
quent pay period to correct any overwithholding of social
security tax as soon as possible, but not later than March
31, 2012.
gov/efile
Social security and Medicare taxes apply to the wages
of household workers you pay $1,800 or more in cash or an
Jan 05, 2012
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