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 4
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24Northern Mariana Islands, contact your local tax depart-
This is so even when you give the employee freedom of
ment for information about income tax withholding. See
action. What matters is that you have the right to control
Publication 15, (Circular E), Employer’s Tax Guide, for
the details of how the services are performed. See Publica-
information on U.S. federal income tax withholding.
tion 15-A, Employer’s Supplemental Tax Guide, for more
information on how to determine whether an individual
Note. Employers in the U.S. Virgin Islands may call
providing services is an independent contractor or an em-
1-800-829-4933 for federal employment tax information. If
ployee.
you have access to TTY/TDD equipment, call
Statutory employees. There are also some special defi-
1-800-829-4059 with your tax question or to order forms
nitions of employees for social security, Medicare, and
and publications.
FUTA taxes.
If you are an employer in the Commonwealth of the
While the following persons may not be common law
Northern Mariana Islands, you must contact the Division of
employees, they are considered employees for social se-
Revenue and Taxation, Capitol Hill, Saipan, MP 96950, to
curity and Medicare purposes if the conditions under Tests
get Form W-2CM and the instructions for completing and
below are met.
filing that form.
a. An agent (or commission) driver who delivers food or
How To Get Forms and Publications
beverages (other than milk) or picks up and delivers laun-
dry or dry cleaning for someone else.
Personal computer. Access the IRS website at
b. A full-time life insurance salesperson who sells prima-
to do the following.
rily for one company.
•
Download forms, instructions, and publications.
c. A homeworker who works by the guidelines of the
•
See answers to frequently asked tax questions.
person for whom the work is done, with materials furnished
•
by and returned to that person or to someone that person
Search publications on-line by topic or keyword.
designates.
•
Send us comments or request help by email.
d. A traveling or city salesperson (other than an
•
Sign up to receive hot tax issues and news by email
agent-driver or commission-driver) who works full time
from the IRS Digital Dispatch.
(except for sideline sales activities) for one firm or person
getting orders from customers. The orders must be for
items for resale or use as supplies in the customer’s
By phone. U.S. Virgin Islands employers can order forms
business. The customers must be retailers, wholesalers,
and publications 24 hours a day, 7 days a week, by calling
contractors, or operators of hotels, restaurants, or other
1-800-TAX-FORM (1-800-829-3676). Others can get IRS
businesses dealing with food or lodging.
forms and publications by writing to the National Distribu-
tion Center, P.O. Box 8903, Bloomington, IL 61702-8903.
Tests. Withhold social security and Medicare taxes
from statutory employees’ wages if all three of the following
Comments and suggestions. We welcome your com-
tests apply.
ments about this publication and your suggestions for
future editions. You can email us at *taxforms@irs.gov.
1. The service contract states or implies that almost all
Please put “Publications Comment” on the subject line.
of the services are to be performed personally by
You can write to us at the following address:
them.
2. They have little or no investment in the equipment
Internal Revenue Service
and property used to perform the services (other
TE-GE Forms and Publications Branch
than an investment in transportation facilities).
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW, IR-6406
3. The services are performed on a continuing basis for
Washington, DC 20224
the same payer.
Persons in a and d above are also employees for FUTA tax
We respond to many letters by telephone. Therefore, it
purposes if tests 1 through 3 are met (U.S. Virgin Islands
would be helpful if you would include your daytime phone
only).
number, including the area code, in your correspondence.
Publication 15-A gives examples of the employer-em-
ployee relationship.
1. Who Are Employees?
Statutory nonemployees. Certain direct sellers and cer-
tain real estate agents are by law considered nonemploy-
Generally, employees are defined either under common
ees. They are treated as self-employed for employment tax
law or under special statutes for certain situations.
purposes. See Publication 15-A for details.
Employee status under common law. Generally, a
Treating employees as nonemployees. If you incor-
worker who performs services for you is your employee if
rectly treated an employee as a nonemployee and did not
you can control what will be done and how it will be done.
withhold social security and Medicare taxes, you will be
Page 4
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