Publication 80 - Circular Ss - Department Of The Treasury (Page 3 of 24) in pdf

Note: If any date shown below falls on a Saturday,

to income tax withholding for any of these jurisdictions.

Sunday, or legal holiday, the due date is the next business

Employers and employees in these areas are generally

day. A statewide legal holiday delays a filing due date only

subject to social security and Medicare taxes under the

if the IRS office where you are required to file is located in

Federal Insurance Contributions Act (FICA). This publica-

that state. For any due date, you will meet the “file” or

tion summarizes employer responsibilities to collect, pay,

“furnish” requirement if the form is properly addressed and

and report these taxes.

mailed First-Class or sent by an IRS-designated delivery

Whenever the term “United States” is used in this publi-

service on or before the due date (see Private delivery

cation, it includes the U.S. Virgin Islands, Guam, American

services above).

Samoa, and the Commonwealth of the Northern Mariana

Islands.

By January 31

This publication also provides employers in the U.S.

•

Virgin Islands with a summary of their responsibilities in

Furnish wage and tax statements to employees.

connection with the tax under the Federal Unemployment

Give each employee a completed Form W-2VI,

Tax Act, known as FUTA tax (see section 11).

W-2GU, W-2AS, or W-2CM (see section 10).

Except as shown in the table on pages 16 through 20,

•

File Form 943, Employer’s Annual Federal Tax Re-

taxes apply to every employer who pays taxable wages to

turn for Agricultural Employees, with the Internal

employees or who has employees who report tips.

Revenue Service. If you deposited all Form 943

This publication does not include instructions relating to

taxes when due, you have 10 additional days to file.

the self-employment tax (for social security and Medicare

•

of self-employed persons). See Pub. 570, Tax Guide for

File Form 940 or 940-EZ —U.S. Virgin Islands em-

Individuals With Income From U.S. Possessions, if you

ployers. File Form 940 or 940-EZ, Employer’s An-

need this information.

nual Federal Unemployment (FUTA) Tax Return,

This publication also does not include instructions relat-

with the U.S. Internal Revenue Service. Pay or de-

ing to income tax withholding. In the U.S. Virgin Islands,

posit (if more than $100) any balance of the tax due.

Guam, American Samoa, or the Commonwealth of the

If you deposited the full amount of taxes when due,

Northern Mariana Islands, contact your local tax depart-

you have 10 additional days to file.

ment for information about income tax withholding. See

Circular E (Pub. 15), Employer’s Tax Guide, for informa-

By February 29

tion on U.S. Federal income tax withholding.

File wage and tax statements with the Social Secur-

ity Administration (SSA). File Copy A of Forms W-2VI,

Note: Employers in the U.S. Virgin Islands may call

W-2GU, W-2AS, or W-2CM and Form W-3SS, Transmittal

1-800-829-4933 for Federal tax information. If you have

of Wage and Tax Statements, with the SSA. For electroni-

access to TTY/TDD equipment, call 1-800-829-4059 with

cally filed returns, see By March 31 below.

your tax question or to order forms and publications.

If you are an employer in the Commonwealth of the

By March 31

Northern Mariana Islands, you must contact the Division of

File electronic Forms W-2VI, W-2GU, W-2AS, or

Revenue and Taxation, Capitol Hill, Saipan, MP 96950, to

W-2CM. File electronic (not magnetic media or paper)

get Form W-2CM and the instructions for completing and

Forms W-2VI, W-2GU, W-2AS, or W-2CM with the SSA.

filing that form.

See Social Security’s Employer Reporting Instructions and

Information website at

How To Get Forms and Publications

ployer for more information.

By April 30, July 31, October 31, and January 31

Personal computer. Access the IRS website at

File Form 941-SS, Employer’s Quarterly Federal Tax

to do the following:

Return (American Samoa, Guam, the Commonwealth of

•

the Northern Mariana Islands, and the U.S. Virgin Islands),

Download forms, instructions, and publications.

with the Internal Revenue Service. If you deposited the full

•

See answers to frequently asked tax questions.

amount of taxes when due, you have 10 additional days to

•

file.

Search publications on-line by topic or keyword.

•

Deposit FUTA tax for the quarter (including any

Send us comments or request help by email.

amount carried over from other quarters) if over $100. If

•

$100 or less, carry it over to the next quarter (see

from the IRS Digital Dispatch.

section 11).

You can also reach us using file transfer protocol at

ftp.irs.gov.

Introduction

By phone. U.S. Virgin Islands employers can order forms

Circular SS (Pub. 80) is for employers whose principal

and publications 24 hours a day, 7 days a week, by calling

place of business is in the U.S. Virgin Islands, Guam,

1-800-TAX-FORM (1-800-829-3676). Others can get IRS

American Samoa, or the Commonwealth of the Northern

forms and publications by writing to the Western Area

Mariana Islands, or who have employees who are subject

Distribution Center, Rancho Cordova, CA 95743-0001.

Page 3

Publication 80 - Circular Ss - Department Of The Treasury Page 3

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