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 18
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24Treatment Under Employment Taxes
Special Classes of Employment
Social Security
Federal Unemployment
and Special Types of Payments
and Medicare
(U.S. Virgin Islands Only)
Aliens (continued):
2. Nonresidents working in U.S.*
a. Workers lawfully admitted under section
Exempt.
Exempt.
101(a)(15)(H)(ii)(a) of the Immigration
and Nationality Act on a temporary
basis to perform agricultural labor
(“H-2(A)” workers).
b. Student, scholar, trainee, teacher, etc.
Exempt if service is performed for purposes specified in section 101(a)(15)(F), (H), (J), (M), or (Q)
as nonimmigrant alien under section
of Immigration and Nationality Act. However, these taxes may apply if the employee becomes a
101(a)(15)(F),(J), (M), or (Q) or Philippine or
resident alien.
Korean resident admitted to Guam under
section 101(a)(15)(H) of the Immigration
and Nationality Act or admitted as
contract workers to the Commonwealth
of the Northern Mariana Islands.
c. All other nonresidents working 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. and
employer is not American employer.
3. Nonresident working on American vessel or
Taxable if under contract made in U.S. or worker is employed on vessel or aircraft when it touches
aircraft outside U.S.*
U.S. port.
Deceased worker’s wages:
1. Paid to beneficiary or estate in calendar year
Taxable.
Taxable.
of worker’s death.
2. Paid to beneficiary or estate after the year of
Exempt.
Exempt.
worker’s death.
Dependent care assistance programs (limited Exempt to the extent that it is reasonable to believe that amounts will be excludable from gross
to $5,000; $2,500 if married filing separately).
income under Internal Revenue Code (IRC) section 129.
Disabled worker’s wages paid after the year
Exempt if worker did not perform any service for Taxable.
in which worker became entitled to
employer during period for which payment is
disability insurance benefits under the
made.
Social Security Act.
Domestic service in college clubs,
Exempt if paid to regular student; also exempt if Taxable if employer paid total cash wages of
fraternities, and sororities.
employee is paid less than $100 in a year by
$1,000 or more (for all household employees)
an income-tax-exempt employer.
in any calendar quarter in the current or
preceding year.
Employee achievement awards.
Exempt to the extent it is reasonable to believe the amounts will be excludable from gross income
under IRC section 74(c).
Family employees:
1. Child employed by parent (or by partnership in Exempt until age 18.
Exempt until age 21.
which each partner is a parent of the child).
2. Child employed by parent for domestic work or Exempt until age 21.
Exempt until age 21.
not in the course of a trade or business.
3. Parent employed by child.
Taxable if in course of the child’s business. For
Exempt.
household work in private home of child, see
Pub. 926.
4. Spouse employed by spouse.
Taxable if in course of spouse’s business.
Exempt.
Federal employees:
1. Members of uniformed services; Young Adult Taxable
Exempt.
Conservation Corps, Job Corps, or National
Volunteer Antipoverty Program; Peace Corps
volunteers and volunteer leaders.
2. All others.
Taxable if employee is covered by FERS or has Exempt unless worker is a seaman performing
a break in service of more than one year
services on or in connection with American
(unless the break in service was for temporary
vessel owned by or chartered to the United
military or reserve duty). Others generally
States and operated by general agent of
subject to Medicare tax.
Secretary of Commerce.
* U.S. includes U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.
Page 18
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