Table of Contents

• Publication 80 - Introductory Material
  • Future Developments
  • What's New
  • Reminders
  • Calendar
• Publication 80 - Main Content
  • Introduction
  • 1. Employer Identification Number (EIN)
  • 2. Who Are Employees?
    • Tests.
    • Husband-Wife Business
    • Farm Crew Leaders
  • 3. Employee's Social Security Number (SSN)
    • Registering for SSNVS.
  • 4. Wages and Other Compensation
    • Fringe Benefits
  • 5. Tips
    • Ordering rule.
  • 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
    • Household and agricultural employers.
  • 8. Depositing Taxes
    • Payment with Return
    • When To Deposit
    • How To Deposit
    • Deposit Penalties
  • 9. Employer's Returns
    • Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943
    • Current Period Adjustments
    • Prior Period Adjustments
  • 10. Wage and Tax Statements
    • Waiver.
  • 11. Federal Unemployment (FUTA) Tax—U.S. Virgin Islands Employers Only
  • 13. How To Get Tax Help
    • Evaluating the quality of our telephone services.
• Publication 80 - Additional Material
• Index