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About Tax Map

Publication 80
(Circular SS),
For use in Preparing 2008 Returns
Introduction, Useful Items and Important Changes

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. Wages and Other Compensation

Fringe Benefits

5. 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. Depositing Taxes

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