A

Address, change, Reminders

Adjustments to Forms 941-SS/943, Adjustments

Agricultural labor, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

B

Business and travel expenses, Travel and business expenses.

C

Calendar, Calendar

Change of address, Reminders

Comments on publication, Comments and suggestions.

Common-law employee, Employee status under common law.

Corrected Wage and Tax Statement, 3. Employee's Social Security Number (SSN)

Crew leaders, Farm Crew Leaders

D

Deposit:

Coupons, Making deposits with FTD coupons.

How to deposit, How To Deposit

Penalties, Deposit Penalties

Period, Deposit Period

Requirements, 8. Deposit Requirements

Rules:

$100,000 next-day deposit, $100,000 Next-Day Deposit Rule

Accuracy of deposits, Accuracy of Deposits Rule

Schedules:

Monthly, Monthly Deposit Schedule

Semiweekly, Semiweekly Deposit Schedule

When to deposit, When To Deposit

E

Electronic deposits, Electronic deposit requirement.

Electronic filing and payment, Reminders

Employee, 1. Who Are Employees?

Employer Identification Number (EIN), 2. Employer Identification Number (EIN)

F

Family employees, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Farm crew leaders, Farm Crew Leaders

Farmworkers, 6. Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers.

Federal employees, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Fishing, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Form:

4070, 5. Taxable Tips

4070A, 5. Taxable Tips

8109, Making deposits with FTD coupons.

8109-B, Depositing without an EIN.

8109-C, Making deposits with FTD coupons.

8274, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

843, Adjustments

8822, Reminders

940, Calendar

940-EZ, Calendar

941-SS, What's New, Calendar

941c, Adjustments

943, Calendar

Schedule H (Form 1040), Household employers reporting social security and Medicare taxes.

SS-4, 2. Employer Identification Number (EIN)

SS-5, Reminders, 3. Employee's Social Security Number (SSN)

SS-8, IRS help.

W-2AS, Calendar

W-2c, 3. Employee's Social Security Number (SSN)

W-2CM, Calendar, Introduction

W-2GU, Calendar

W-2VI, Calendar

W-3SS, Calendar

Fringe Benefits, Fringe Benefits

Fringe benefits, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

FTD coupons, Making deposits with FTD coupons.

FUTA tax, What's New, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

G

Government employees, nonfederal, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Group-term life insurance, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

H

Hiring new employees, Reminders

Homeworkers, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Hospital interns, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Household employers, Household employers reporting social security and Medicare taxes.

Household workers, Household employers reporting social security and Medicare taxes., 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

How to deposit, How To Deposit

How to get forms and publications, How To Get Forms and Publications

I

Insurance agents, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

IRS help (employee v. subcontractor), IRS help.

L

Lookback period

Farmworkers, Lookback period for employers of farmworkers.

Nonfarm workers, Lookback period for employers of nonfarm workers.

M

Meals and lodging, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Ministers, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Monthly deposit schedule, Monthly Deposit Schedule

Moving expenses, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

N

New employees, Reminders

Newspaper delivery, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Noncash payments, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Nonprofit organizations, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

P

Partners, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Penalties, Deposit Penalties

Pension plans, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Private delivery services, Reminders

R

Recordkeeping, Reminders

Religious orders, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Retirement and pension plans, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

S

Salespersons, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Scholarships and fellowships, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Semiweekly deposit schedule, Semiweekly Deposit Schedule

Severance pay, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Sick pay, Sick pay., Sick pay payments., 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Social Security Number (SSN), 3. Employee's Social Security Number (SSN)

Statutory employee, Statutory employees.

Statutory nonemployee, Statutory nonemployees.

Students, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Supplemental unemployment compensation benefits, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

T

Taxes paid by employer, Employee's portion of taxes paid by employer.

Taxpayer Advocate, Reminders

Tips, 5. Taxable Tips, 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only

Travel and business expenses, Travel and business expenses.

Trust fund recovery penalty, Trust fund recovery penalty.

U

Unemployment tax, federal, What's New

Unresolved tax issues, Reminders

W

Wage and Tax Statement, 10. Wage and Tax Statements

When to deposit, When To Deposit