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 22
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Index
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A
8109-C . . . . . . . . . . . . . . . . . . . . . . . . . 11
N
8274 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Address, change . . . . . . . . . . . . . . . . . . 2
New employees . . . . . . . . . . . . . . . . . . . 2
843 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Adjustments to Forms
Newspaper delivery . . . . . . . . . . . . . 20
8822 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
941-SS/943 . . . . . . . . . . . . . . . . . . . . . 14
Noncash payments . . . . . . . . . . . . . . 20
940 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Agricultural labor . . . . . . . . . . . . . . . . 17
Nonprofit organizations . . . . . . . . . 20
940-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . 3
941-SS . . . . . . . . . . . . . . . . . . . . . . . . 1, 3
B
P
941c . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Business and travel
Partners . . . . . . . . . . . . . . . . . . . . . . . . . . 20
943 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
expenses . . . . . . . . . . . . . . . . . . . . . . . 6
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . 12
Schedule H (Form 1040) . . . . . . . 13
SS-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Pension plans . . . . . . . . . . . . . . . . . . . . 20
C
SS-5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 5
Private delivery services . . . . . . . . . 2
SS-8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . 3
W-2AS . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Change of address . . . . . . . . . . . . . . . 2
R
W-2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Comments on publication . . . . . . . . 4
Recordkeeping . . . . . . . . . . . . . . . . . . . . 3
W-2CM . . . . . . . . . . . . . . . . . . . . . . . . 3, 4
Common-law employee . . . . . . . . . . 4
Religious orders . . . . . . . . . . . . . . . . . 20
W-2GU . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Corrected Wage and Tax
Retirement and pension
W-2VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Statement . . . . . . . . . . . . . . . . . . . . . . . 5
plans . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
W-3SS . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Crew leaders . . . . . . . . . . . . . . . . . . . . . . 5
Fringe Benefits . . . . . . . . . . . . . . . 6, 19
S
FTD coupons . . . . . . . . . . . . . . . . . . . . 11
D
Salespersons . . . . . . . . . . . . . . . . . . . . 21
FUTA tax . . . . . . . . . . . . . . . . . . . . . . 2, 15
Deposit:
Scholarships and
Coupons . . . . . . . . . . . . . . . . . . . . . . . . 11
fellowships . . . . . . . . . . . . . . . . . . . . 21
G
How to deposit . . . . . . . . . . . . . . . . . . 11
Semiweekly deposit schedule . . . 9
Government employees,
Penalties . . . . . . . . . . . . . . . . . . . . . . . 12
Severance pay . . . . . . . . . . . . . . . . . . . 21
nonfederal . . . . . . . . . . . . . . . . . . . . . 19
Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Sick pay . . . . . . . . . . . . . . . . . . . . . 6, 8, 21
Group-term life insurance . . . . . . . 19
Requirements . . . . . . . . . . . . . . . . . . . . 8
Social Security Number
Rules:
(SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
H
$100,000 next-day
Statutory employee . . . . . . . . . . . . . . . 4
deposit . . . . . . . . . . . . . . . . . . . . . 10
Hiring new employees . . . . . . . . . . . . 2
Statutory nonemployee . . . . . . . . . . 4
Accuracy of deposits . . . . . . . . . 10
Homeworkers . . . . . . . . . . . . . . . . . . . . 19
Students . . . . . . . . . . . . . . . . . . . . . . . . . 21
Schedules:
Hospital interns . . . . . . . . . . . . . . . . . . 19
Supplemental unemployment
Monthly . . . . . . . . . . . . . . . . . . . . . . . . 9
Household employers . . . . . . . . . . . 13
compensation benefits . . . . . . . . 21
Semiweekly . . . . . . . . . . . . . . . . . . . 9
Household workers . . . . . . . . . . 13, 19
When to deposit . . . . . . . . . . . . . . . . . 8
How to deposit . . . . . . . . . . . . . . . . . . . 11
T
How to get forms and
E
Taxes paid by employer . . . . . . . . . . 8
publications . . . . . . . . . . . . . . . . . . . . 4
Taxpayer Advocate . . . . . . . . . . . . . . . 2
Electronic deposits . . . . . . . . . . . . . . 11
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 21
Electronic filing and payment . . . . 2
I
Travel and business
Employee . . . . . . . . . . . . . . . . . . . . . . . . . 4
Insurance agents . . . . . . . . . . . . . . . . 19
expenses . . . . . . . . . . . . . . . . . . . . . . . 6
Employer Identification Number
IRS help (employee v.
Trust fund recovery penalty . . . . . 13
(EIN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
subcontractor) . . . . . . . . . . . . . . . . . . 5
F
U
L
Unemployment tax, federal . . . . . . . 2
Family employees . . . . . . . . . . . . . . . 18
Lookback period:
Farm crew leaders . . . . . . . . . . . . . . . . 5
Unresolved tax issues . . . . . . . . . . . . 2
Farmworkers . . . . . . . . . . . . . . . . . . . . 9
Farmworkers . . . . . . . . . . . . . . . . . . 7, 13
Nonfarm workers . . . . . . . . . . . . . . . . 8
W
Federal employees . . . . . . . . . . . . . . 18
Fishing . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Wage and Tax Statement . . . . . . . . 14
M
Form:
When to deposit . . . . . . . . . . . . . . . . . . 8
Meals and lodging . . . . . . . . . . . . . . . 19
4070 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Ministers . . . . . . . . . . . . . . . . . . . . . . . . . 19
4070A . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Monthly deposit schedule . . . . . . . . 9
8109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Moving expenses . . . . . . . . . . . . . . . . 20
8109-B . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Page 22
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