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 2
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24•
Social security and Medicare taxes for 2005. The social
United Parcel Service (UPS): UPS Next Day Air,
security wage base for 2005 is $90,000. There is no wage
UPS Next Day Air Saver, UPS 2nd Day Air, UPS
base limit for Medicare tax. The tax rate remains 6.2% for
2nd Day Air A.M., UPS Worldwide Express Plus,
social security tax and 1.45% for Medicare tax.
and UPS Worldwide Express.
Increase to FUTA tax deposit threshold. The Treasury
Your private delivery service can tell you how to get
Department recently amended Regulations section
written proof of the mailing date.
31.6302(c)-3 to increase the accumulated FUTA tax de-
Private delivery services cannot deliver items to
posit threshold from $100 to $500. The $500 threshold
!
applies to FUTA tax deposits required for taxes reported
P.O. boxes. You must use the U.S. Postal Serv-
ice to mail any item to an IRS P.O. box address.
on Forms 940, 940-EZ, and 940-PR, Employer’s Annual
CAUTION
Federal Unemployment (FUTA) Tax Return for tax periods
beginning after December 31, 2004. For more information
When hiring new employees. Record the number and
about this and other important tax changes, see Publica-
name from each new employee’s social security card. An
tion 553, Highlights of 2004 Tax Changes.
employee who does not have a social security card should
apply for one on Form SS-5, Application for a Social
New form for reporting discrepancies between Forms
Security Card. See section 3.
941-SS and Forms W-2. We recently developed Sched-
ule D (Form 941), Report of Discrepancies Caused by
Unresolved tax issues. If you have attempted to deal
Acquisitions, Statutory Mergers, or Consolidations. You
with an IRS problem unsuccessfully, you should contact
may use Schedule D (Form 941) to explain certain wage,
the Taxpayer Advocate. The Taxpayer Advocate indepen-
tax, and payment discrepancies between Forms 941-SS
dently represents your interests and concerns within the
and Forms W-2 that were caused by acquisitions, statutory
IRS by protecting your rights and resolving problems that
mergers, or consolidations.
have not been fixed through normal channels.
While Taxpayer Advocates cannot change the tax law
or make a technical tax decision, they can clear up
Reminders
problems that resulted from previous contacts and ensure
that your case is given a complete and impartial review.
Electronic filing and payment. Now, more than ever
Your assigned personal advocate will listen to your point
before, businesses can enjoy the benefits of filing and
of view and will work with you to address your concerns.
paying their taxes electronically. Whether you rely on a tax
You can expect the advocate to provide:
professional or handle your own taxes, IRS offers you
•
convenient programs to make it easier.
A “fresh look” at a new or ongoing problem,
Spend less time and worry on taxes and more time
•
Timely acknowledgment,
running your business. Use e-file and Electronic Federal
Tax Payment System (EFTPS) to your benefit.
•
The name and phone number of the individual as-
•
For e-file visit for additional informa-
signed to your case,
tion.
•
Updates on progress,
•
For EFTPS, visit or call EFTPS Cus-
•
tomer Service at 1-800-555-4477.
Timeframes for action,
•
Use the electronic options available from IRS and make
Speedy resolution, and
filing and paying taxes easier.
•
Courteous service.
Change of address. If you changed your business mail-
ing address or business location, notify the IRS by filing
When contacting the Taxpayer Advocate, you should
Form 8822, Change of Address.
provide the following information.
•
Web-based application for an EIN. You can apply for an
Your name, address, and employer identification
employer identification number (EIN) online by visiting the
number (EIN).
IRS website at /businesses/index.html.
•
The name and telephone number of an authorized
Private delivery services. You can use certain private
contact person and the hours when he or she can be
delivery services designated by the IRS to send tax returns
reached.
or payments. The list includes only the following:
•
The type of tax return and year(s) involved.
•
DHL Express (DHL): DHL Same Day Service; DHL
•
A detailed description of the problem.
Next Day 10:30 am; DHL Next Day 12:00 pm; DHL
•
Previous attempts to solve the problem and the of-
Next Day 3:00 pm; and DHL 2nd Day Service.
fice that had been contacted.
•
Federal Express (FedEx): FedEx Priority Overnight,
•
A description of the hardship that you are facing (if
FedEx Standard Overnight, FedEx 2 Day, FedEx
International Priority, and FedEx International First.
applicable).
Page 2
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