Publication 80 Circular SS Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands (Rev. January 2002) A Change To Note Reminders Calendar Introduction 1. Who Are Employees? 2. Employer Identification Number (EIN) 3. Employee's Social Security Number (SSN) 4. Taxable Wages 5. Taxable Tips 6. Social Security and Medicare Taxes for Farmworkers 7. How To Figure Social Security and Medicare Taxes 8. Deposit Requirements 9. Employer's Returns 10. Wage and Tax Statements 11. Federal Unemployment (FUTA) Tax--U.S. Virgin Islands Employers Only 80chart1 80chart2 80chart3 80chart4 80chart5 80chart6