Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012 Page 4
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File Form 943, Employer’s Annual Federal Tax Re-
connection with the tax under the Federal Unemployment
turn for Agricultural Employees, with the Internal
Tax Act, known as FUTA tax. See
section 11
for more
Revenue Service. If you deposited all Form 943
information.
taxes when due, you have 10 additional calendar
Except as shown in the table in
section
12, social secur-
days to file.
ity, Medicare, and FUTA taxes apply to every employer
who pays taxable wages to employees or who has employ-
•
U.S. Virgin Islands employers only must file Form
ees who report tips.
940, Employer’s Annual Federal Unemployment
This publication does not include information relating to
(FUTA) Tax Return, with the U.S. Internal Revenue
the self-employment tax (for social security and Medicare
Service. Pay or deposit (if more than $500) any
of self-employed persons). See Publication 570, Tax
balance of the tax due. If you deposited the full
Guide for Individuals With Income From U.S. Possessions,
amount of taxes when due, you have 10 additional
if you need this information.
calendar days to file.
This publication also does not include information relat-
•
File Form 944-SS, Employer’s ANNUAL Federal Tax
ing to income tax withholding. In the U.S. Virgin Islands,
Return (American Samoa, Guam, the Common-
Guam, American Samoa, or the Commonwealth of the
wealth of the Northern Mariana Islands, and the U.S.
Northern Mariana Islands, contact your local tax depart-
Virgin Islands), with the Internal Revenue Service if
ment for information about income tax withholding. See
you were notified by the Internal Revenue Service to
Publication 15 (Circular E), Employer’s Tax Guide, for
file Form 944-SS instead of quarterly Forms 941-SS.
information on U.S. federal income tax withholding.
If you deposited the full amount of taxes when due,
you have 10 additional calendar days to file.
1. Employer Identification
By February 29
Number (EIN)
File paper wage and tax statements with the Social
Security Administration (SSA). File Copy A of Forms
An employer identification number (EIN) is a nine-digit
W-2AS, W-2CM, W-2GU, or Form W-2VI, and Form
number that the IRS issues. Its format is 00-0000000. It is
W-3SS, Transmittal of Wage and Tax Statements, with the
used to identify the tax accounts of employers and certain
Social Security Administration (SSA). For electronically
other organizations and entities that have no employees.
filed returns, see
By March 31
below.
Use your EIN on all of the items that you send to the IRS
By March 31
and SSA for your business.
File electronic Forms W-2AS, W-2CM, W-2GU, or Form
If you do not have an EIN, you may apply for one online.
W-2VI with the SSA. See Social Security’s Employer Re-
Go to IRS.gov and click on the Apply for an Employer
porting Instructions & Information website at
Identification Number (EIN) Online link. You may also
for more information.
apply for an EIN by calling 1-800-829-4933, (U.S. Virgin
Islands only) or 267-941-1099 (toll call), or you can fax or
By April 30, July 31, October 31, and January 31
mail Form SS-4, Application for Employer Identification
File Form 941-SS, Employer’s QUARTERLY Federal
Number, to the IRS. Do not use a social security number
Tax Return (American Samoa, Guam, the Commonwealth
(SSN) in place of an EIN.
of the Northern Mariana Islands, and the U.S. Virgin Is-
If you do not have an EIN by the time a return is due and
lands), with the Internal Revenue Service. If you deposited
you are filing a paper return, enter “Applied For” and the
the full amount of taxes when due, you have 10 additional
date that you applied for it in the space shown for the
calendar days to file. Do not file Forms 941-SS for these
number. If you took over another employer’s business, do
quarters if you have been notified to file Form 944-SS.
not use that employer’s EIN.
Deposit FUTA tax for the quarter (including any amount
You should have only one EIN. If you have more than
carried over from other quarters) if over $500. If $500 or
one, write to the IRS office where you file your returns
less, carry it over to the next quarter. See
section 11
for
using the “without a payment” address in the Instructions
more information.
for Form 941-SS, Instructions for Form 944-SS, or Instruc-
tions for Form 943. Or call the IRS Business & Specialty
Tax Line (toll free) at 1-800-829-4933 (U.S. Virgin Islands
Introduction
only) or 267-941-1000 (toll call). TTY/TDD users in the
U.S. Virgin Islands may call 1-800-829-4059 (toll free). The
IRS will tell you which EIN to use.
This publication is for employers whose principal place of
For more information, see Publication 1635, Under-
business is in the U.S. Virgin Islands, Guam, American
standing Your EIN, or Publication 583, Starting a Business
Samoa, or the Commonwealth of the Northern Mariana
and Keeping Records.
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
2. Who Are Employees?
social security and Medicare taxes under the Federal In-
surance Contributions Act (FICA). This publication sum-
marizes employer responsibilities to collect, pay, and
Generally, employees are defined either under common
report these taxes.
law or under special statutes for certain situations.
Whenever the term “United States” is used in this publi-
cation, it includes the U.S. Virgin Islands, Guam, American
Employee status under common law. Generally, a
Samoa, and the Commonwealth of the Northern Mariana
worker who performs services for you is your employee if
Islands.
you can control what will be done and how it will be done.
This publication also provides employers in the U.S.
This is so even when you give the employee freedom of
Virgin Islands with a summary of their responsibilities in
action. What matters is that you have the right to control
Page 4
Publication 80 (2012)
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