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Publication 80, Circular SS

• Changes To Note
  • Reminders
    • 2001 Calendar
    • Introduction
      • How To Get Forms and Publications

    • 1. Who Are Employees?
      • Farm Crew Leaders

    • 2. Employer Identification Number (EIN)
    • 3. Employee's Social Security Number (SSN)
    • 4. Taxable Wages
      • Fringe Benefits

    • 5. Taxable Tips
    • 6. Social Security and Medicare Taxes for Farmworkers
      • The $150 Test or the $2,500 Test

    • 7. How To Figure Social Security and Medicare Taxes
    • 8. Deposit Requirements
      • When To Deposit
        • Monthly Deposit Schedule
        • Semiweekly Deposit Schedule
        • Deposit Period
        • Examples of Monthly and Semiweekly Schedules
        • Deposits on Banking Days Only
        • Application of Monthly and Semiweekly Schedules
        • Payment With Return
        • $100,000 Next-Day Deposit Rule
        • Accuracy of Deposits Rule
        • Employers of Both Farm and Nonfarm Workers

      • How To Deposit
      • Deposit Penalties

    • 9. Employer's Returns
      • Adjustments

    • 10. Wage and Tax Statements
    • 11. Federal Unemployment (FUTA) Tax - U.S. Virgin Islands Employers Only

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Index

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D

• Deposit, Coupons

E

• Electronic deposits

F

• FTD coupons

I

• Income tax withholding, Who must withhold

P

• Penalties

S

• Social security number

T

• Trust fund recovery penalty

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