Table of Contents

• Publication 80 - Introductory Material
  • What's New
  • Reminders
  • Calendar
• Publication 80 - Main Contents
  • Introduction
    • How To Get Forms and Publications
  • 1. Who Are Employees?
    • Tests.
    • 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
    • Payment with Return
    • When To Deposit
    • 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
• Publication 80 - Additional Material
• Index