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 Page 17
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
2412. Special Rules for Various Types of Employment and Payments
The following table summarizes the treatment of special classes of employment and special types of payments. Employers who need more detailed
information should consult their Internal Revenue Service representative or see the Employment Tax Regulations.
Treatment Under Employment Taxes
Special Classes of Employment
and Special Types of Payments
Social Security
Federal Unemployment
and Medicare
(U.S. Virgin Islands Only)
Agricultural labor:
1. Service on farm in connection with cultivating Taxable if $150 test or $2,500 test in section 6 is Taxable if either test in section 11 is met.
soil; raising or harvesting any agricultural or
met.
horticultural commodity; the care of livestock,
poultry, bees, fur-bearing animals, or wildlife.
2. Service in employ of owner or operator of farm Taxable if $150 test or $2,500 test in section 6 is Taxable if either test in section 11 is met.
if major part of the services are performed on
met.
farm, in management or maintenance, etc., of
farm, tools, or equipment, or in salvaging
timber, or clearing brush and other debris left
by hurricane.
3. In connection with the production and
Taxable if $150 test or $2,500 test in section 6 is Taxable if either test in section 11 is met.
harvesting of turpentine and other
met.
oleoresinous products.
4. Cotton ginning.
Taxable if $150 test or $2,500 test in section 6 is Taxable if either test in section 11 is met.
met.
5. In connection with hatching of poultry.
Taxable (not farmwork if performed off farm).*
Taxable if either test in section 11 is met.
6. In operation or maintenance of ditches,
Taxable if $150 test or $2,500 test in section 6 is Taxable if either test in section 11 is met.
canals, reservoirs, or waterways used only for
met.
supplying or storing water for farming
purposes and not owned or operated for profit.
7. In processing, packaging, delivering, etc., any
agricultural or horticultural commodity in its
unmanufactured state:
a. In employ of farm operator.
If operator produced over half of commodity
If employer produced over half of commodity
processed, taxable if $150 test or $2,500 test
processed, taxable if either test in section 11 is
in section 6 is met; otherwise taxable (not
met; otherwise taxable (not farmwork).
farmwork).*
b. In employ of unincorporated group of farm
If group produced all commodity processed,
If employer produced over half of commodity
operators (never more than 20).
taxable if $150 test or $2,500 test in section 6
processed, taxable if either test in section 11 is
is met; otherwise taxable (not farmwork).*
met; otherwise taxable (not farmwork).
c. In employ of other groups of farm operators Taxable (not farmwork).*
If employer produced over half of commodity
(including cooperative organizations and
processed, taxable if either test in section 11 is
commercial handlers).
met; otherwise taxable (not farmwork).
8. Handling or processing commodities after
Taxable (not farmwork).*
Taxable (not farmwork).
delivery to terminal market for commercial
canning or freezing.
Aliens:
1. Resident
a. Service performed in U.S.**
Same as U.S. citizen; exempt if any part of
Same as U.S. citizen.
service as crew member of foreign vessel or
aircraft is performed outside U.S.
b. Service performed outside U.S.**
Taxable if: (a) working for an American employer Exempt unless on or in connection with an
or (b) an American employer by agreement
American vessel or aircraft and either
with the IRS covers U.S. citizens and residents
performed under contract made in U.S. or
employed by its foreign affiliates, or subsidiary
alien is employed on such vessel or aircraft
of an American employer.
when it touches U.S. port.
* Wages for services not considered farmwork are reported on Form 941-SS. Other exemptions may apply. See sections 4 and 9.
** U.S. includes U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.
Page 17
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 941-ss - Employer's Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2017
Financial
Instructions For Form 941-ss - Employer's Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2012
Financial
Instructions For Form 944-ss - Employer's Annual Federal Tax Return American Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - Internal Revenue Service - 2007
Financial
Instructions For Form 941-ss - Employer's Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2006
Financial
Instructions For Form 941-ss - Employer's Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2009
Financial
Instructions For Form 941-ss - Employer's Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2010
Financial
Instructions For Form 941-ss - Employer's Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2010
Financial
Related Categories
Parent category: Financial