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 19
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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)
Fishing and related activities, employment in
connection with catching, harvesting,
farming, etc.:
1. Salmon or halibut.
Taxable unless 3 applies.
Taxable unless 3 applies.
2. Other fish and other aquatic forms of animal
Taxable unless 3 applies.
Exempt unless on vessel of more than 10 net
and vegetable life.
tons and 3 does not apply.
3. An arrangement with the owner or operator of Exempt if any cash remuneration is:
the boat by which the individual receives a
share of the boat’s catch (or proceeds from the
(a) $100 or less,
sale of the catch), the share depending on the
(b) contingent on minimum catch, and
boat’s catch, and operating crew of the boat is
(c) paid solely for additional duties (such as mate, engineer, or cook for which cash
normally fewer than 10 individuals.*
remuneration is traditional).
Foreign governments and international
Exempt.
Exempt.
organizations.
Foreign service by U.S. citizens:
1. As U.S. Government employee.
Same as within U.S.
Exempt. See also Federal employees on page
18.
2. For foreign affiliates or subsidiaries of
Exempt unless (a) an American employer by
Exempt unless (a) on American vessel or aircraft
American employers and other private
agreement with the IRS covers U.S. citizens
and work is performed under contract made in
employers.
employed by its foreign affiliates or
U.S. or worker is employed on vessel when it
subsidiaries or (b) U.S. citizen works for
touches U.S. port, or (b) U.S. citizen works for
American employer.
American employer (except in a contiguous
country with which the U.S. has an agreement
for unemployment compensation) or in the
U.S. Virgin Islands.
Fringe benefits.
Taxable on excess of fair market value of the benefit over the sum of an amount paid for it by the
employee and any amount excludable by law. However, optional special valuation rules may
apply.**
Government employees (other than federal).
Taxable if services are covered by section 218
Exempt.
(Social Security Act) agreement; taxable in
certain other cases.
Group-term life insurance costs. See Pub.
Exempt, except for the cost of premiums that
Exempt.
15-B for details.
provide more than $50,000 coverage.
Homeworkers (industrial, cottage-industry):
1. Common law employees.
Taxable.
Taxable.
2. Statutory employees. See section 1.
Taxable if paid $100 or more in cash in a year.
Exempt.
Hospital interns.
Taxable.
Exempt.
Household workers (domestic service in private Taxable if paid $1,400 or more in cash in 2005.
Taxable if employee paid total cash wages of
homes). Also see Domestic service in college
Exempt if performed by a individual who is
$1,000 or more (for all household employees)
clubs, fraternities, and sororities on page 18.
under age 18 during any part of the calendar
in any calendar quarter in the current or
year and the work is not the principal
preceding year.
occupation of the employee.
Insurance agents or solicitors:
1. Full-time life insurance salesperson.
Taxable.
Taxable if employee under common law and not
paid solely by commissions (applies to both 1
2. Other salesperson of life, casualty, etc.,
Taxable only if employee under common law.
and 2).
insurance.
Interest foregone on below-market loans
See Pub. 15-A.
related to compensation and deemed
original issue discount. See IRC section
7872 and its regulations for details.
Meals and lodging furnished free or at a
(a) Meals — Taxable unless furnished for employer’s convenience and on the employer’s premises.
discounted price to the employee. For
For information on the de minimis fringe exclusion, see IRC section 132(e).
household employees, agricultural labor, and
service not in the course of the employer’s
(b) Lodging — Taxable unless furnished on employer’s premises, for the employer’s convenience,
trade or business, see Noncash payments on
and as condition of employment.
page 20.
Ministers of churches performing duties as
Exempt.
Exempt.
such.
* Income derived by Native Americans exercising fishing rights is generally exempt from employment taxes.
* * Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.
Page 19
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