Publication 80 - Circular Ss - Department Of The Treasury
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24Contents
Department of the Treasury
Internal Revenue Service
Changes To Note . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Publication 80
Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
(Rev. January 2004)
Cat. No. 46153G
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
1. Who Are Employees? . . . . . . . . . . . . . . . . . . . .
4
Circular SS
2. Employer Identification Number (EIN) . . . . . . .
4
3. Employee’s Social Security Number
Federal Tax Guide for
(SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Employers in the U.S.
4. Taxable Wages . . . . . . . . . . . . . . . . . . . . . . . . .
5
Virgin Islands, Guam,
5. Taxable Tips . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
American Samoa, and the
6. Social Security and Medicare Taxes for
Farmworkers . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Commonwealth of the
7. How To Figure Social Security and
Northern Mariana Islands
Medicare Taxes . . . . . . . . . . . . . . . . . . . . . . . .
7
8. Deposit Requirements . . . . . . . . . . . . . . . . . . .
8
9. Employer’s Returns . . . . . . . . . . . . . . . . . . . . . 12
10. Wage and Tax Statements . . . . . . . . . . . . . . . . 13
11. Federal Unemployment (FUTA)
Tax —U.S. Virgin Islands Employers Only . . . 14
12. Special Rules for Various Types of
Employment and Payments . . . . . . . . . . . . . . . 16
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Changes To Note
Electronic filing option. File Forms 940 and 941-SS
electronically and receive proof of filing acknowledgement.
Electronic payment options may also be available. Visit the
IRS website at for details.
Proposed changes to FUTA tax deposit rules. As this
publication was being prepared for print, the Treasury
Department proposed new rules that would provide an
additional exception to the Federal Unemployment Tax Act
(FUTA) tax deposit requirements for employers. When the
rules become final, they will be published in the Internal
Get forms and other information
Revenue Bulletin and will be available on the IRS website
faster and easier by:
at
Internet •
FTP •
or
ftp.irs.gov
Social security and Medicare taxes for 2004. The social
FAX •
security wage base for 2004 is $87,900. There is no wage
703–368–9694 (from your fax machine)
base limit for Medicare tax. The tax rate remains 6.2% for
social security tax and 1.45% for Medicare tax.
Web-based application for an EIN. You may now apply
for an employer identification number (EIN) online by visit-
ing the IRS website at /smallbiz.
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Publication 80 - (circular Ss),federal Tax Guide For Employers In The U.s. Virgin Islands, Guam, American Samoa, And The Commonwealth Of The Northern Mariana Islands
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