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 3
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24You may contact a Taxpayer Advocate by calling a
ited the full amount of taxes when due, you have 10
toll-free number, 1-877-777-4778. Persons who have ac-
additional days to file.
cess to TTY/TDD equipment may call 1-800-829-4059 and
ask for Taxpayer Advocate assistance. You may also visit
By February 28
the Taxpayer Advocate website at
File wage and tax statements with the Social Security
If you prefer, you may call, write, or fax the Taxpayer
Administration (SSA). File Copy A of Forms W-2VI,
Advocate office in your area. See Publication 1546, The
W-2GU, W-2AS, or W-2CM and Form W-3SS, Transmittal
Taxpayer Advocate Service of the IRS, for a list of ad-
of Wage and Tax Statements, with the SSA. For electroni-
dresses and fax numbers.
cally filed returns, see By March 31 below.
Recordkeeping. Keep all records of employment taxes
By March 31
for four years. These should be available for IRS review.
File electronic (not magnetic media or paper) Forms
There is no required format for such records, but they
W-2VI, W-2GU, W-2AS, or W-2CM with the SSA. See
should include your EIN; the amounts and dates of all
Social Security’s Employer Reporting Instructions and In-
wage payments (including fringe benefits) and tips re-
formation website at for
ported; the names, addresses, and occupations of employ-
more information.
ees receiving such payments and their social security
By April 30, July 31, October 31, and January 31
numbers; copies of returns filed; dates of employment; and
File Form 941-SS, Employer’s Quarterly Federal Tax
the dates and amounts of deposits made in accordance
Return (American Samoa, Guam, the Commonwealth of
with section 8. Farm employers must keep a record of the
the Northern Mariana Islands, and the U.S. Virgin Islands),
name, permanent address, and EIN of each crew leader.
with the Internal Revenue Service. If you deposited the full
See Farm Crew Leaders on page 5.
amount of taxes when due, you have 10 additional days to
Photographs of missing children. The Internal Reve-
file.
nue Service is a proud partner with the National Center for
Deposit FUTA tax for the quarter (including any amount
Missing and Exploited Children. Photographs of missing
carried over from other quarters) if over $500. If $500 or
children selected by the Center may appear in this publica-
less, carry it over to the next quarter. See section 11.
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
Introduction
ognize a child.
Publication 80, (Circular SS), is for employers whose prin-
cipal place of business is in the U.S. Virgin Islands, Guam,
Calendar
American Samoa, or the Commonwealth of the Northern
Mariana Islands, or who have employees who are subject
The following are important dates and responsibilities.
to income tax withholding for any of these jurisdictions.
Also see Publication 509, Tax Calendars for 2005.
Employers and employees in these areas are generally
subject to social security and Medicare taxes under the
Note. If any date shown below falls on a Saturday,
Federal Insurance Contributions Act (FICA). This publica-
Sunday, or legal holiday, the due date is the next business
tion summarizes employer responsibilities to collect, pay,
day. A statewide legal holiday delays a filing due date only
and report these taxes.
if the IRS office where you are required to file is located in
that state. For any due date, you will meet the “file” or
Whenever the term “United States” is used in this publi-
“furnish” requirement if the form is properly addressed and
cation, it includes the U.S. Virgin Islands, Guam, American
mailed First-Class or sent by an IRS-designated delivery
Samoa, and the Commonwealth of the Northern Mariana
service on or before the due date. See Private delivery
Islands.
services above.
This publication also provides employers in the U.S.
Virgin Islands with a summary of their responsibilities in
By January 31
connection with the tax under the Federal Unemployment
•
Tax Act, known as FUTA tax. See section 11.
Furnish wage and tax statements to employees.
Except as shown in the table in section 12, social secur-
Give each employee a completed Form W-2VI,
ity, Medicare, and FUTA taxes apply to every employer
W-2GU, W-2AS, or W-2CM. See section 10.
who pays taxable wages to employees or who has employ-
•
File Form 943, Employer’s Annual Federal Tax Re-
ees who report tips.
turn for Agricultural Employees, with the Internal
This publication does not include instructions relating to
Revenue Service. If you deposited all Form 943
the self-employment tax (for social security and Medicare
taxes when due, you have 10 additional days to file.
of self-employed persons). See Publication 570, Tax
•
Guide for Individuals With Income From U.S. Possessions,
U.S. Virgin Islands employers only must file Form
if you need this information.
940 or Form 940-EZ, Employer’s Annual Federal
Unemployment (FUTA) Tax Return, with the U.S.
This publication also does not include instructions relat-
Internal Revenue Service. Pay or deposit (if more
ing to income tax withholding. In the U.S. Virgin Islands,
than $500) any balance of the tax due. If you depos-
Guam, American Samoa, or the Commonwealth of the
Page 3
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