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            Department of the Treasury                   Contents
            Internal Revenue Service
                                                         What's New     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                                         Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publication 80
Cat. No. 46153G                                          Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
                                                         Introduction   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
                                                         1. Employer Identification Number (EIN)                    . . . . . . . . 7
(Circular SS),
                                                         2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . .            7
Federal Tax Guide for                                    3. Employee's Social Security Number (SSN)                         . . . . 8
Employers in the U.S.                                    4. Wages and Other Compensation                    . . . . . . . . . . . . 9
Virgin Islands, Guam,                                    5. Tips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
American Samoa, and the                                  6. Social Security and Medicare Taxes for 
                                                         Farmworkers            . . . . . . . . . . . . . . . . . . . . . . . . .   11
Commonwealth of the 
                                                         7. How To Figure Social Security and Medicare 
Northern Mariana Islands                                 Taxes        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
                                                         8. Depositing Taxes        . . . . . . . . . . . . . . . . . . . . . . .   13
For use in 2023                                          9. Employer's Returns          . . . . . . . . . . . . . . . . . . . . .   19
                                                         10. Wage and Tax Statements                . . . . . . . . . . . . . . .   21
                                                         11. Federal Unemployment (FUTA) Tax—U.S. 
                                                         Virgin Islands Employers Only . . . . . . . . . . . .                      21
                                                         12. Special Rules for Various Types of 
                                                         Employment and Payments . . . . . . . . . . . . . .                        23
                                                         13. Federal Agency Certifying Requirements of 
                                                         Federal Income Taxes Withheld From U.S. 
                                                         Government Employees and Federal 
                                                         Pension Recipients               . . . . . . . . . . . . . . . . . . . .   28
                                                         How To Get Tax Help          . . . . . . . . . . . . . . . . . . . . . .   30
                                                         Index  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

                                                         Future Developments
                                                         For the latest information about developments related to 
                                                         Pub.  80,  such  as  legislation  enacted  after  it  was 
                                                         published, go to IRS.gov/Pub80.

                                                         What's New
                                                         Social security and Medicare tax for 2023.                     The rate of 
                                                         social  security  tax  on  taxable  wages,  including  qualified 
                                                         sick leave wages and qualified family leave wages paid in 
                                                         2023 for leave taken after March 31, 2021, and before Oc-
Get forms and other information faster and easier at:    tober  1,  2021,  is  6.2%  each  for  the  employer  and  em-
• IRS.gov (English)    • IRS.gov/Korean (한국어)            ployee or 12.4% for both. Qualified sick leave wages and 
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) qualified family leave wages paid in 2023 for leave taken 
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) after March 31, 2020, and before April 1, 2021, aren't sub-
                                                         ject to the employer share of social security tax; therefore, 

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the tax rate on these wages is 6.2%. The social security Puertorriqueños, will no longer be available after 2023. In-
wage base limit is $160,200. stead, information specific to employers in the U.S. territo-
The Medicare tax rate is 1.45% each for the employee ries and agricultural employers will be included in Pub. 15
and employer, unchanged from 2022. There is no wage beginning with the Pub. 15 for use in 2024 (published De-
base limit for Medicare tax. cember 2023). Beginning in 2024, there will be a new
Social security and Medicare taxes apply to the wages Pub. 15 (sp) that is a Spanish-language version of Pub.
of household workers you pay $2,600 or more in cash wa- 15.
ges in 2023. Social security and Medicare taxes apply to
election workers who are paid $2,200 or more in cash or
an equivalent form of compensation in 2023. Reminders
Qualified small business payroll tax credit for in-
creasing research activities. For tax years beginning The COVID-19 related credit for qualified sick and
before January 1, 2023, a qualified small business may family leave wages is limited to leave taken after
elect to claim up to $250,000 of its credit for increasing re- March 31, 2020, and before October 1, 2021. Gener-
search activities as a payroll tax credit. The Inflation Re- ally, the credit for qualified sick and family leave wages as
duction Act of 2022 (the IRA) increases the election enacted under the Families First Coronavirus Response
amount to $500,000 for tax years beginning after Decem- Act (FFCRA) and amended and extended by the
ber 31, 2022. The payroll tax credit election must be made COVID-related Tax Relief Act of 2020 for leave taken after
on or before the due date of the originally filed income tax March 31, 2020, and before April 1, 2021, and the credit
return (including extensions). The portion of the credit for qualified sick and family leave wages under sections
used against payroll taxes is allowed in the first calendar 3131, 3132, and 3133 of the Internal Revenue Code, as
quarter beginning after the date that the qualified small enacted under the American Rescue Plan Act of 2021 (the
business filed its income tax return. The election and de- ARP), for leave taken after March 31, 2021, and before
termination of the credit amount that will be used against October 1, 2021, have expired. However, employers that
the employer’s payroll taxes are made on Form 6765, pay qualified sick and family leave wages in 2023 for
Credit for Increasing Research Activities. The amount leave taken after March 31, 2020, and before October 1,
from Form 6765, line 44, must then be reported on Form 2021, are eligible to claim a credit for qualified sick and
8974, Qualified Small Business Payroll Tax Credit for In- family leave wages in 2023. See the March 2023 revision
creasing Research Activities. of the Instructions for Form 941-SS, the 2023 Instructions
for Form 944, or the 2023 Instructions for Form 943 for
Starting in the first quarter of 2023, the payroll tax credit
more information.
is first used to reduce the employer share of social secur-
Payroll tax credit for certain tax-exempt organiza-
ity tax up to $250,000 per quarter and any remaining
tions affected by qualified disasters. Section 303(d) of
credit reduces the employer share of Medicare tax for the
the Taxpayer Certainty and Disaster Tax Relief Act of
quarter. Any remaining credit, after reducing the employer
2020 allows for a payroll tax credit for certain tax-exempt
share of social security tax and the employer share of
organizations affected by certain qualified disasters not
Medicare tax, is then carried forward to the next quarter.
related to COVID-19. This credit is claimed on Form
Form 8974 is used to determine the amount of the credit
5884-D (not on Form 941-SS, Form 944, or Form 943).
that can be used in the current quarter. The amount from
Form 5884-D is filed after the Form 941-SS for the quar-
Form 8974, line 12 or, if applicable, line 17, is reported on
ter, Form 944 for the year, or Form 943 for the year for
Form 941, Form 941-SS, Form 943, or Form 944. For
which the credit is being claimed has been filed. For more
more information about the payroll tax credit, see IRS.gov/
information about this credit, go to IRS.gov/Form5884D.
ResearchPayrollTC. Also see the line 16 instructions in
the Instructions for Form 941-SS (line 17 instructions in Disaster tax relief. Disaster tax relief is available for
the Instructions for Form 943; line 13 instructions in the In- those impacted by disasters. For more information about
structions for Form 944) for information on reducing your disaster relief, go to IRS.gov/DisasterTaxRelief.
record of tax liability for this credit. Moving expense reimbursement. P.L. 115-97, Tax
Cuts and Jobs Act, suspends the exclusion for qualified
Forms 941-SS and 941-PR discontinued after 2023. moving expense reimbursements from your employee's
Form 941-SS, Employer’s QUARTERLY Federal Tax Re- income for tax years beginning after 2017 and before
turn—American Samoa, Guam, the Commonwealth of the 2026. However, the exclusion is still available in the case
Northern Mariana Islands, and the U.S. Virgin Islands, and of a member of the U.S. Armed Forces on active duty who
Form 941-PR, Planilla para la Declaración Federal TRI- moves because of a permanent change of station due to a
MESTRAL del Patrono, will no longer be available after military order. The exclusion applies only to reimburse-
the fourth quarter of 2023. Instead, employers in the U.S. ment of moving expenses that the member could deduct if
territories will file Form 941, Employer’s QUARTERLY he or she had paid or incurred them without reimburse-
Federal Tax Return, or, if you prefer your form and instruc- ment. See Moving Expenses in Pub. 3, Armed Forces'
tions in Spanish, you can file new Form 941 (sp), Declara- Tax Guide, for the definition of what constitutes a perma-
ción del Impuesto Federal TRIMESTRAL del Empleador. nent change of station and to learn which moving expen-
Pubs. 80, 51, and 179 discontinued after 2023. Pub. ses are deductible.
80; Pub. 51, Agricultural Employer's Tax Guide; and Pub. Work opportunity tax credit for qualified tax-exempt
179, Guía Contributiva Federal para Patronos organizations hiring qualified veterans. Qualified

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tax-exempt organizations that hire eligible unemployed the CPEO. However, with respect to certain employees
veterans may be able to claim the work opportunity tax covered by a CPEO contract, you may also be treated as
credit against their payroll tax liability using Form 5884-C. an employer of the employees and, consequently, may
For more information, go to IRS.gov/WOTC. also be liable for federal employment taxes imposed on
Definition of marriage. A marriage of two individuals is wages and other compensation paid by the CPEO to such
recognized for federal tax purposes if the marriage is rec- employees. For more information on the different types of
ognized by the state, possession, or territory of the United third-party payer arrangements, see section 16 of Pub. 15.
States in which the marriage is entered into, regardless of Aggregate filers. Approved section 3504 agents and
legal residence. Two individuals who enter into a relation- CPEOs must complete Schedule R (Form 941), Allocation
ship that is denominated as a marriage under the laws of Schedule for Aggregate Form 941 Filers, when filing an
a foreign jurisdiction are recognized as married for federal aggregate Form 941 or, if applicable, a Schedule R (Form
tax purposes if the relationship would be recognized as a 943), Allocation Schedule for Aggregate Form 943 Filers,
marriage under the laws of at least one state, possession, when filing an aggregate Form 943. Aggregate forms are
or territory of the United States, regardless of legal resi- filed by agents approved by the IRS under section 3504 of
dence. Individuals who have entered into a registered do- the Internal Revenue Code. To request approval to act as
mestic partnership, civil union, or other similar relationship an agent for an employer, the agent files Form 2678 with
that isn't denominated as a marriage under the law of the the IRS unless you're a state or local government agency
state, possession, or territory of the United States where acting as an agent under the special procedures provided
such relationship was entered into aren't lawfully married in Revenue Procedure 2013-39, 2013-52 I.R.B. 830, avail-
for federal tax purposes, regardless of legal residence. able at IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate
Certification program for professional employer or- forms are also filed by CPEOs approved by the IRS under
ganizations (PEOs). The Stephen Beck, Jr., Achieving a section 7705. To become a CPEO, the organization must
Better Life Experience Act of 2014 required the IRS to es- apply through the IRS Online Registration System at
tablish a voluntary certification program for PEOs. PEOs IRS.gov/CPEO. CPEOs file Form 8973, Certified Profes-
handle various payroll administration and tax reporting re- sional Employer Organization/Customer Reporting Agree-
sponsibilities for their business clients and are typically ment, to notify the IRS that they've started or ended a
paid a fee based on payroll costs. To become and remain service contract with a client or customer. CPEOs must
certified under the certification program, certified profes- generally file Form 941-SS, Schedule R (Form 941), Form
sional employer organizations (CPEOs) must meet vari- 943, and Schedule R (Form 943) electronically. For more
ous requirements described in sections 3511 and 7705 information about a CPEO's requirement to file electroni-
and related published guidance. Certification as a CPEO cally, see Revenue Procedure 2017-14, 2017-3 I.R.B.
may affect the employment tax liabilities of both the CPEO 426, available at IRS.gov/irb/2017-03_IRB#RP-2017-14.
and its customers. A CPEO is generally treated for em- Other third-party payers that file aggregate forms, such
ployment tax purposes as the employer of any individual as non-certified PEOs, must complete and file Schedule R
who performs services for a customer of the CPEO and is (Form 941) or, if applicable, Schedule R (Form 943) if they
covered by a contract described in section 7705(e)(2) be- have clients that are claiming any employment tax credit
tween the CPEO and the customer (CPEO contract), but (for example, the qualified small business payroll tax
only for wages and other compensation paid to the indi- credit for increasing research activities).
vidual by the CPEO. To become a CPEO, the organization
Residents of the Philippines working in the Common-
must apply through the IRS Online Registration System.
wealth of the Northern Mariana Islands (CNMI). Em-
For more information or to apply to become a CPEO, go to
ployers must withhold and pay social security and Medi-
IRS.gov/CPEO. Also see Revenue Procedure 2017-14,
care taxes on wages and other compensation paid to
2017-3 I.R.B. 426, available at IRS.gov/irb/
residents of the Philippines who don’t hold an H-2 status
2017-03_IRB#RP-2017-14.
for services performed as employees in the CNMI after
Outsourcing payroll duties. Generally, as an employer, December 31, 2014, unless those workers are eligible for
you're responsible to ensure that tax returns are filed and exemption from social security and Medicare taxes under
deposits and payments are made, even if you contract an exception listed in section 12. For more information,
with a third party to perform these acts. You remain re- see Announcement 2012-43, 2012-51 I.R.B. 723, availa-
sponsible if the third party fails to perform any required ac- ble at IRS.gov/irb/2012-51_IRB#ANN-2012-43 .
tion. Before you choose to outsource any of your payroll
and related tax duties (that is, withholding, reporting, and CNMI government employees are subject to social
paying over social security, Medicare, FUTA, and income security and Medicare taxes. Beginning in the fourth
taxes) to a third-party payer, such as a payroll service pro- calendar quarter of 2012, CNMI government employees
vider or reporting agent, go to IRS.gov/ are subject to social security and Medicare taxes.
OutsourcingPayrollDuties for helpful information on this Federal employers in the CNMI. The U.S. Treasury De-
topic. If a CPEO pays wages and other compensation to partment and the CNMI Division of Revenue and Taxation
an individual performing services for you, and the services entered into an agreement under 5 U.S.C. section 5517 in
are covered by a contract described in section 7705(e)(2) December 2006. Under this agreement, all federal em-
between you and the CPEO (CPEO contract), then the ployers (including the Department of Defense) are re-
CPEO is generally treated as the employer, but only for quired to withhold CNMI income taxes (rather than federal
wages and other compensation paid to the individual by income taxes) and deposit the CNMI taxes with the CNMI

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Treasury for employees who are subject to CNMI taxes you rely on a tax professional or prepare your own taxes.
and whose regular place of federal employment is in the You can use IRS e-file to file certain returns. If there is a
CNMI. For more information, including details on complet- balance due on the return, you can e-file and e-pay in a
ing Form W-2, go to IRS.gov/5517Agreements. Federal single step by authorizing an electronic funds withdrawal
employers are also required to file quarterly and annual (EFW) from your bank account while e-filing. Don't use
reports with the CNMI Division of Revenue and Taxation. EFW to pay taxes that are required to be deposited. Go to
For questions, contact the CNMI Division of Revenue and IRS.gov/EmploymentEfile for more information on filing
Taxation. electronically. For more information on paying your taxes
You must receive written notice from the IRS to file using EFW, go to IRS.gov/EFW. A fee may be charged to
Form 944. If you’ve been filing Forms 941-SS and be- file electronically.
lieve your employment taxes for the calendar year will be For EFTPS, go to EFTPS.gov or call EFTPS Customer
•
$1,000 or less, and you would like to file Form 944 instead Service at 800-555-4477. To contact EFTPS using
of Forms 941-SS, you must contact the IRS during the first TRS for people who are deaf, hard of hearing, or have
calendar quarter of the tax year to request to file Form a speech disability, dial 711 and then provide the TRS
944. You must receive written notice from the IRS to file assistant the 800-555-4477 number above or
Form 944 instead of Forms 941-SS before you may file 800-733-4829.
this form. For more information on requesting to file Form
944, including the methods and deadlines for making a re- • For electronic filing of Forms W-2AS, W-2CM,
quest, see the Instructions for Form 944. W-2GU, W-2VI, Wage and Tax Statements; W-3SS,
Employers can request to file Forms 941-SS instead Transmittal of Wage and Tax Statements; and W-2c,
of Form 944. If you received notice from the IRS to file Corrected Wage and Tax Statement, go to SSA.gov/
Form 944 but would like to file Forms 941-SS instead, you employer. You may be required to file Forms W-2AS,
must contact the IRS during the first calendar quarter of W-2CM, W-2GU, W-2VI, or W-3SS electronically. For
the tax year to request to file Forms 941-SS. You must re- details, see the General Instructions for Forms W-2
ceive written notice from the IRS to file Forms 941-SS in- and W-3.
stead of Form 944 before you may file these forms. For If you’re filing your tax return or paying your fed-
more information on requesting to file Forms 941-SS, in- ! eral taxes electronically, a valid employer identifi-
cluding the methods and deadlines for making a request, CAUTION cation number (EIN) is required at the time the re-
see the Instructions for Form 944. turn is filed or the payment is made. If a valid EIN isn't
Change of business address or responsible party. provided, the return or payment won't be processed. This
Notify the IRS immediately if you change your business may result in penalties. See section 1 for information
address or responsible party. Complete and mail Form about applying for an EIN.
8822-B to notify the IRS of a business address or respon-
sible party change. For a definition of “responsible party,”
Electronic option for filing Forms W-2AS, W-2CM,
see the Instructions for Form SS-4.
W-2GU, or W-2VI. Employers in American Samoa, the
Federal tax deposits must be made by electronic
CNMI, Guam, and the U.S. Virgin Islands can use the So-
funds transfer (EFT). You must use EFT to make all
cial Security Administration's (SSA's) W-2 Online service
federal tax deposits. Generally, an EFT is made using the
to create, save, print, and submit up to 50 Forms W-2AS,
Electronic Federal Tax Payment System (EFTPS). If you
W-2CM, W-2GU, or W-2VI at a time over the Internet. If
don't want to use EFTPS, you can arrange for your tax
you use the SSA's Form W-2 Online service, Form W-3SS
professional, financial institution, payroll service, or other
will be generated automatically based on your Forms
trusted third party to make electronic deposits on your be-
W-2AS, W-2CM, W-2GU, or W-2VI. For more information,
half. Also, you may arrange for your financial institution to
go to the SSA's website at SSA.gov/bso.
initiate a same-day wire payment on your behalf. EFTPS
is a free service provided by the Department of the Treas- Credit or debit card payments. You can pay the bal-
ury. Services provided by your tax professional, financial ance due shown on your employment tax return by credit
institution, payroll service, or other third party may have a or debit card. Your payment will be processed by a pay-
fee. ment processor who will charge a processing fee. Don't
For more information on making federal tax deposits, use a credit or debit card to make federal tax deposits. For
see How To Deposit in section 8. more information on paying your taxes with a credit or
debit card, go to IRS.gov/PayByCard.
For more information about EFTPS or to enroll in
EFTPS, go to EFTPS.gov or call 800-555-4477. To con- Online payment agreement. You may be eligible to ap-
tact EFTPS using Telecommunications Relay Services ply for an installment agreement online if you can’t pay the
(TRS) for people who are deaf, hard of hearing, or have a full amount of tax you owe when you file your employment
speech disability, dial 711 and then provide the TRS as- tax return. For more information, see the instructions for
sistant the 800-555-4477 number above or 800-733-4829. your employment tax return or go to IRS.gov/OPA.
Additional information about EFTPS is also available in Dishonored payments. Any form of payment that is dis-
Pub. 966. honored and returned from a financial institution is subject
Electronic filing and payment. Using electronic options to a penalty. The penalty is $25 or 2% of the payment,
can make filing a return and paying your federal tax eas- whichever is more. However, the penalty on dishonored
ier. Use EFTPS to make deposits or pay in full, whether payments of $24.99 or less is an amount equal to the

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payment. For example, a dishonored payment of $18 is employment tax purposes. Eligible single-member entities
charged a penalty of $18. must report and pay employment taxes on wages paid to
Hiring new employees. Record the number and name their employees using the entities' own names and EINs.
from each new employee's social security card. An em- See Regulations sections 1.1361-4(a)(7) and
ployee who doesn't have a social security card should ap- 301.7701-2(c)(2)(iv).
ply for one on Form SS-5, Application for a Social Security Pub. 5146 explains employment tax examinations
Card. See section 3. and appeal rights. Pub. 5146 provides employers with
Reporting discrepancies between Forms 941-SS (or information on how the IRS selects employment tax re-
Form 944) and Forms W-2. File Schedule D (Form turns to be examined, what happens during an exam, and
941), Report of Discrepancies Caused by Acquisitions, what options an employer has in responding to the results
Statutory Mergers, or Consolidations, to explain certain of an exam, including how to appeal the results. Pub.
wage, tax, and payment discrepancies between Forms 5146 also includes information on worker classification is-
941-SS (or Form 944) and Forms W-2 that were caused sues and tip exams.
by acquisitions, statutory mergers, or consolidations. For Photographs of missing children. The IRS is a proud
more information, see the Instructions for Schedule D partner with the National Center for Missing & Exploited
(Form 941). Children® (NCMEC). Photographs of missing children se-
Apply for an employer identification number (EIN) lected by the Center may appear in this publication on pa-
online. Go to IRS.gov/EIN to apply for an EIN online. ges that would otherwise be blank. You can help bring
these children home by looking at the photographs and
Private delivery services. You can use certain private
calling 1-800-THE-LOST (1-800-843-5678) if you recog-
delivery services (PDSs) designated by the IRS to meet
nize a child.
the “timely mailing as timely filing” rule for tax returns. Go
to IRS.gov/PDS for the current list of PDSs.
The PDS can tell you how to get written proof of the
mailing date. Calendar
For the IRS mailing address to use if you're using a
The following are important dates and responsibilities.
PDS, go to IRS.gov/PDSstreetAddresses. Select the mail-
The dates listed here haven’t been adjusted for
ing address listed on the webpage that is in the same
Saturdays, Sundays, and legal holidays (see the TIP
state as the address to which you would mail returns filed
next). Pub. 509, Tax Calendars (for use in 2023), adjusts
without a payment, as shown in the instructions for your
the dates for Saturdays, Sundays, and legal holidays. See
employment tax return.
section 8 for information about depositing taxes reported
PDSs can't deliver items to P.O. boxes. You must on Forms 941-SS, 943, and 944. See section 11 for
! use the U.S. Postal Service to mail any item to an information about depositing FUTA tax. Due dates for
CAUTION IRS P.O. box address. forms required for health coverage reporting aren’t listed
here. For these dates, see Pub. 509.
Recordkeeping. Keep all records of employment taxes
for 4 years. These should be available for IRS review. If any date shown next for filing a return, furnish-
There is no required format for such records, but they TIP ing a form, or depositing taxes falls on a Saturday,
should include your EIN; the amounts and dates of all Sunday, or legal holiday, the due date is the next
wage payments (including fringe benefits) and tips repor- business day. The term "legal holiday" means any legal
ted; the names, addresses, and occupations of employ- holiday in the District of Columbia. A statewide legal holi-
ees receiving such payments and their social security day delays a filing due date only if the IRS office where
numbers (SSNs); copies of returns filed; dates of employ- you’re required to file is located in that state. However, a
ment; and the dates and amounts of deposits made. Keep statewide legal holiday doesn't delay the due date of fed-
documentation to substantiate any employment tax cred- eral tax deposits. See Deposits Due on Business Days
its claimed. Records related to qualified sick leave wages Only in section 8. For any filing due date, you’ll meet the
and qualified family leave wages for leave taken after “file” or “furnish” requirement if the envelope containing
March 31, 2021, and before October 1, 2021, and records the return or form is properly addressed, contains suffi-
related to qualified wages for the employee retention cient postage, and is postmarked by the U.S. Postal Serv-
credit paid after June 30, 2021, should be kept for at least ice on or before the due date, or sent by an IRS-designa-
6 years. For more information on substantiation require- ted PDS on or before the due date. See Private delivery
ments, go to IRS.gov/PLC and IRS.gov/ERC, respec- services under Reminders, earlier, for more information.
tively. Also keep documentation to substantiate the Fiscal year taxpayers. The due dates listed next apply
amount of any employer or employee share of social se- whether you use a calendar or a fiscal year.
curity tax that you deferred and paid for 2020. Farm em-
ployers must keep a record of the name, permanent ad-
dress, and EIN of each crew leader. See Farm Crew By January 31
Leaders in section 2. File Form 941-SS or Form 944. File Form 941-SS
Disregarded entities and qualified subchapter S sub- for the fourth quarter of the previous calendar year and
sidiaries (QSubs). Eligible single-owner disregarded deposit any undeposited taxes. You may pay these
entities and QSubs are treated as separate entities for taxes with Form 941-SS if your total tax liability for the

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quarter (Form 941-SS, line 12) is less than $2,500. File 941-SS if your total tax liability for the quarter (Form
Form 944 for the previous calendar year instead of Form 941-SS, line 12) is less than $2,500. If you timely depos-
941-SS if the IRS has notified you in writing to file Form ited all taxes when due, you may file by May 10, August
944. Pay any undeposited taxes with your Form 944. 10, November 10, or February 10, respectively. Don’t
You may pay these taxes with Form 944 if your total tax file Form 941-SS for these quarters if you’ve been noti-
liability for the year (Form 944, line 9) is less than fied to file Form 944 and you didn’t request and receive
$2,500. For additional rules on when you can pay your written notice from the IRS to file quarterly Forms
taxes with your return, see Payment With Return in sec- 941-SS.
tion 8. If you timely deposited all taxes when due, you
may file by February 10.
File Form 943. File Form 943, Employer’s Annual Introduction
Federal Tax Return for Agricultural Employees, with the
IRS. If you deposited all Form 943 taxes when due, you This publication is for employers whose principal place of
may file Form 943 by February 10. business is in the U.S. Virgin Islands, Guam, American
Samoa, or the CNMI, or who have employees who are
File Form 940. U.S. Virgin Islands employers only subject to income tax withholding for any of these jurisdic-
must file Form 940, Employer's Annual Federal Unem- tions. Employers and employees in these areas are gen-
ployment (FUTA) Tax Return, with the IRS. Pay or de- erally subject to social security and Medicare taxes under
posit (if more than $500) any balance of the tax due. If the Federal Insurance Contributions Act (FICA). See sec-
you deposited the full amount of taxes when due, you tion 6 and section 7 for more information. This publication
may file Form 940 by February 10. See section 11 for summarizes employer responsibilities to collect, pay, and
more information on FUTA tax. report these taxes.
Furnish Forms 1099 and W-2. Furnish each em- Whenever the term “United States” is used in this publi-
ployee a completed 2022 Form W-2AS, W-2CM, cation, it includes the U.S. Virgin Islands, Guam, Ameri-
W-2GU, or W-2VI. See section 10 for more information. can Samoa, and the CNMI.
Furnish a 2022 Form 1099-NEC to payees for nonem-
ployee compensation. Most Forms 1099 must be fur- This publication also provides employers in the U.S.
nished to payees by January 31, but some can be fur- Virgin Islands with a summary of their responsibilities in
nished by February 15. For more information, see the connection with the tax under the Federal Unemployment
Guide to Information Returns chart in part M of the Gen- Tax Act, known as FUTA tax. See section 11 for more in-
eral Instructions for Certain Information Returns. formation.
File Form W-2. File with the SSA Copy A of all 2022 Except as shown in the table in section 12, social se-
paper and electronic Forms W-2AS, W-2CM, W-2GU, curity, Medicare, and FUTA taxes apply to every employer
or W-2VI and Form W-3SS, Transmittal of Wage and who pays taxable wages to employees or who has em-
Tax Statements. For more information on reporting ployees who report tips.
Form W-2 information to the SSA electronically, go to
the SSA’s Employer W-2 Filing Instructions & Informa- This publication doesn't include information relating to
tion webpage at SSA.gov/employer. If filing electroni- the self-employment tax (for social security and Medicare
cally via the SSA's Form W-2 Online service, the SSA of self-employed persons). See Pub. 570, Tax Guide for
will generate Form W-3SS data from the electronic sub- Individuals With Income From U.S. Possessions, if you
mission of Forms W-2AS, W-2CM, W-2GU, and W-2VI. need this information.
File Form 1099-NEC reporting nonemployee compen- This publication also doesn't include information relat-
sation. File with the IRS Copy A of all 2022 paper ing to income tax withholding. In the U.S. Virgin Islands,
and electronic Forms 1099-NEC. Paper forms must be Guam, American Samoa, and the CNMI, contact your lo-
filed with Form 1096, Annual Summary and Transmittal cal tax department for information about income tax with-
of U.S. Information Returns. For information on filing in- holding. See Pub. 15 for information on U.S. federal in-
formation returns electronically with the IRS, see Pub. come tax withholding and Pub. 15-T for the U.S. federal
1220. income tax withholding tables.

Comments and suggestions. We welcome your com-
By April 30, July 31, October 31, and ments about this publication and suggestions for future
January 31 editions.
You can send us comments through IRS.gov/
Deposit FUTA taxes. Deposit FUTA tax for the quar- FormComments. Or, you can write to the Internal Reve-
ter (including any amount carried over from other quar- nue Service, Tax Forms and Publications, 1111 Constitu-
ters) if over $500. If $500 or less, carry it over to the next tion Ave. NW, IR-6526, Washington, DC 20224.
quarter. See section 11 for more information. Although we can’t respond individually to each com-
File Form 941-SS. File Form 941-SS and deposit any ment received, we do appreciate your feedback and will
undeposited taxes. You may pay these taxes with Form consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send

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tax questions, tax returns, or payments to the above ad-
dress.
2. Who Are Employees?
Getting answers to your tax questions. If you have
a tax question not answered by this publication, check Generally, employees are defined either under common
IRS.gov and How To Get Tax Help at the end of this publi- law or under special statutes for certain situations. See
cation. Pub. 15-A for details on statutory employees and nonem-
ployees.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year Employee status under common law. Generally, a
forms, instructions, and publications. worker who performs services for you is your employee if
Ordering tax forms, instructions, and publications. you have the right to control what will be done and how it
Go to IRS.gov/OrderForms to order current forms, instruc- will be done. This is so even when you give the employee
tions, and publications; call 800-829-3676 to order freedom of action. What matters is that you have the right
prior-year forms and instructions. The IRS will process to control the details of how the services are performed.
your order for forms and publications as soon as possible. See Pub. 15-A for more information on how to determine
Don’t resubmit requests you’ve already sent us. You can whether an individual providing services is an independ-
get forms and publications faster online. ent contractor or an employee.
Generally, people in business for themselves aren't
employees. For example, doctors, lawyers, veterinarians,
and others in an independent trade in which they offer
1. Employer Identification their services to the public are usually not employees. If
the business is incorporated, corporate officers who work
Number (EIN)
in the business are employees of the corporation.
An EIN is a nine-digit number that the IRS issues. Its for- If an employer-employee relationship exists, it doesn't
mat is 00-0000000. It is used to identify the tax accounts matter what it is called. The employee may be called an
of employers and certain other organizations and entities agent or independent contractor. It also doesn't matter
that have no employees. Use your EIN on all of the items how payments are measured or paid, what they’re called,
that you send to the IRS and the SSA for your business. or if the employee works full or part time.

If you don't have an EIN, you may apply for one online Statutory employees. There are also some special defi-
by going to IRS.gov/EIN. You may also apply for an EIN nitions of employees for social security, Medicare, and
by faxing or mailing Form SS-4 to the IRS. If the principal FUTA taxes.
business was created or organized outside of the United While the following persons may not be common law
States or U.S. territories, you may also apply for an EIN by employees, they’re considered employees for social se-
calling 267-941-1099 (toll call). Don't use an SSN in place curity and Medicare purposes if the conditions under
of an EIN. Tests, later, are met.

If you don't have an EIN by the time a return is due, file a. An agent or commission driver who delivers meat, veg-
a paper return and enter “Applied For” and the date that etable, fruit or bakery products; beverages (other than
you applied for it in the space shown for the number. If you milk); or picks up and delivers laundry or dry cleaning for
took over another employer's business, don't use that em- someone else.
ployer's EIN.
b. A full-time life insurance salesperson who sells primar-
You should have only one EIN. If you have more than ily for one company.
one, write to the IRS office where you file your returns us-
ing the “without a payment” address in the instructions for c. A homeworker who works at home or off premises by
your employment tax return. Or call the IRS Business & the guidelines of the person for whom the work is done,
Specialty Tax Line at 800-829-4933. Persons who are with materials or goods furnished by and returned to that
deaf, hard of hearing, or have a speech disability person or to someone that person designates.
(TDD/TTY users) may call 800-829-4059. The IRS will tell
you which EIN to use. For more information, see Pub. d. A traveling or city salesperson (other than an agent or
1635. commission driver) who works full time (except for sideline
sales activities) for one firm or person getting orders from
Always be sure the EIN on the form you file ex- customers. The orders must be for merchandise for resale
! actly matches the EIN the IRS assigned to your or supplies for use in the customer's business. The cus-
CAUTION business. Don't use your SSN or individual tax- tomers must be retailers, wholesalers, contractors, or op-
payer identification number (ITIN) on forms that ask for an erators of hotels, restaurants, or other businesses dealing
EIN. If you used an EIN (including a prior owner's EIN) on with food or lodging.
Form 941-SS, Form 944, or Form 943 that is different from
the EIN reported on Form W-3SS, see Box h—Other EIN Tests. Withhold social security and Medicare taxes
used this year in the General Instructions for Forms W-2 from statutory employees' wages if all three of the follow-
and W-3. ing tests apply.

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1. The service contract states or implies that almost all wealth of the Northern Mariana Islands, or Puerto Rico,
of the services are to be performed personally by you can make a joint election to be taxed as a qualified
them. joint venture instead of a partnership. See the Instructions
for Schedule C (Form 1040) or the Instructions for Form
2. They have little or no investment in the equipment and
1040-SS. Spouses electing qualified joint venture status
property used to perform the services (other than an
are treated as sole proprietors for federal tax purposes.
investment in transportation facilities).
Either of the sole proprietor spouses may report and pay
3. The services are performed on a continuing basis for the employment taxes due on wages paid to the employ-
the same payer. ees, using the EIN of that spouse’s sole proprietorship.
For more information on qualified joint ventures, go to
Persons in a or , earlier, are also employees for FUTA d
IRS.gov/QJV.
tax purposes if tests 1 through 3 are met (U.S. Virgin Is-
lands only).
Pub. 15-A gives examples of the employer-employee Farm Crew Leaders
relationship.
You’re an employer of farmworkers if you’re a crew leader.
Statutory nonemployees. Certain direct sellers, quali- A crew leader is a person who furnishes and pays (either
fied real estate agents, and certain companion sitters are, on his or her own behalf or on behalf of the farm operator)
by law, considered nonemployees. They’re generally trea- workers to do farmwork for the farm operator. If there is no
ted as self-employed for employment tax purposes. See written agreement between you and the farm operator
Pub. 15-A for details. stating that you’re his or her employee, and if you pay the
workers (either for yourself or for the farm operator), then
H-2A agricultural workers. On Form W-2, don't check you’re a crew leader.
box 13 (Statutory employee) as H-2A workers aren't statu-
tory employees.
Treating employees as nonemployees. If you incor- 3. Employee's Social Security
rectly treated an employee as a nonemployee and didn't
Number (SSN)
withhold social security and Medicare taxes, you’ll be lia-
ble for the taxes. See Treating employees as nonemploy-
An employee's SSN consists of nine digits separated as
ees in section 2 of Pub. 15 for details on Internal Revenue
follows: 000-00-0000. You must get each employee's
Code section 3509, which may apply.
name and SSN and enter them on Form W-2AS, W-2CM,
IRS help. If you want the IRS to determine if a worker is W-2GU, or W-2VI. If you don't report the employee's cor-
an employee, file Form SS-8. rect name and SSN, you may owe a penalty unless you
have reasonable cause. See Pub. 1586 for information on
Voluntary Classification Settlement Program (VCSP). the requirement to solicit the employee's SSN.
Employers who are currently treating their workers (or a
class or group of workers) as independent contractors or Employee's social security card. You should ask the
other nonemployees and want to voluntarily reclassify employee to show you his or her social security card. The
their workers as employees for future tax periods may be employee may show the card if it is available. Don't ac-
eligible to participate in the VCSP if certain requirements cept a social security card that says “Not valid for employ-
are met. File Form 8952 to apply for the VCSP. For more ment.” An SSN issued with this legend doesn't permit em-
information, go to IRS.gov/VCSP. ployment. You may, but you’re not required to, photocopy
the social security card if the employee provides it. For
more information, go to SSA.gov/ssnumber/cards.htm.
Business Owned and Operated by
Spouses Applying for a social security card. Any employee
who is legally eligible to work in the United States and
If you and your spouse jointly own and operate a business doesn't have a social security card can get one by com-
and share in the profits and losses, you may be partners pleting Form SS-5, Application for a Social Security Card,
in a partnership, whether or not you have a formal partner- and submitting the necessary documentation. You can get
ship agreement. See Pub. 541 for more details. The part- Form SS-5 from the SSA website at SSA.gov/forms/
nership is considered the employer of any employees, ss-5.pdf, or see Where to get and file SSN application
and is liable for any employment taxes due on wages paid forms, later. The employee must complete and sign Form
to its employees. SS-5; it can't be filed by the employer. You may be asked
to supply a letter to accompany Form SS-5 if the em-
Exception—Qualified joint venture. If you and your ployee has exceeded his or her yearly or lifetime limit for
spouse materially participate as the only members of a the number of replacement cards allowed.
jointly owned and operated business, and you file a joint
Form 1040, U.S. Individual Income Tax Return; or joint Applying for an SSN. If you file Form W-2AS, W-2CM,
Form 1040-SS, U.S. Self-Employment Tax Return—U.S. W-2GU, or W-2VI on paper and your employee applied for
Virgin Islands, Guam, American Samoa, the Common- an SSN but doesn't have one when you must file Form

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W-2AS, W-2CM, W-2GU, or W-2VI, enter “Applied For” name matches an SSN for up to 10 names and SSNs (per
on the form. If you’re filing electronically, enter all zeros screen) at a time, or submit an electronic file of up to
(000-00-0000 if creating forms online or 000000000 if up- 250,000 names and SSNs and usually receive the results
loading a file) in the social security number field. When the the next business day. Go to SSA.gov/employer/ssnv.htm
employee receives the SSN, file Copy A of Form W-2c for more information. A person may have a valid SSN but
with the SSA to show the employee's SSN. Furnish Cop- not be authorized to work in the United States. Employers
ies B, C, and 2 of Form W-2c to the employee. Up to 25 may use E-Verify at E-Verify.gov to confirm the employ-
Forms W-2c for each Form W-3c, Transmittal of Correc- ment eligibility of newly hired employees.
ted Wage and Tax Statements, may be filed per session
Registering for SSNVS. You must register online to
over the Internet, with no limit on the number of sessions.
use SSNVS. To register, go to the SSA's website at
For more information, go to the SSA's Employer W-2 Fil-
SSA.gov/bso and click on the Register link under Busi-
ing Instructions & Information webpage at SSA.gov/
ness Services Online. Follow the registration instructions
employer. Advise your employee to correct the SSN on
to obtain a user identification (ID) and password. You’ll
his or her original Form W-2AS, W-2CM, W-2GU, or
need to provide the following information about yourself
W-2VI.
and your company.
Correctly record the employee's name and SSN. Re- • Name.
cord the name and SSN of each employee as they appear
on his or her social security card. If the name isn't correct • SSN.
as shown on the card (for example, because of marriage • Date of birth.
or divorce), the employee should request an updated card
• Type of employer.
from the SSA. Continue to use the old name until the em-
ployee shows you the updated social security card with • EIN.
the corrected name. • Company name, address, and telephone number.
If the SSA issues the employee an updated card after a
name change, or a new card with a different SSN after a • Email address.
change in alien work status, file a Form W-2c to correct When you have completed the online registration proc-
the name/SSN reported on the most recently filed Form ess, the SSA will mail a one-time activation code to you.
W-2, W-2AS, W-2CM, W-2GU, or W-2VI. It isn't neces- You must enter the activation code online to use SSNVS.
sary to correct other years if the previous name and SSN Your employees must receive authorization from you to
were used for years before the most recent Form W-2. use SSNVS. If your employees register, the one-time acti-
vation code will be mailed to you.
Where to get and file SSN application forms. U.S.
SSA offices located in the territories:

U.S. Virgin Islands 4. Wages and Other
1st Floor, Suite 14
8000 Nisky Shopping CT Compensation
St. Thomas, VI 00802
Generally, all wages are subject to social security and
Guam Medicare tax (and FUTA tax for U.S. Virgin Islands em-
Suite 155 ployers). However, wages subject to social security tax
770 East Sunset Blvd and FUTA tax are limited by a wage base amount that you
Barrigada, GU 96913 pay to each employee for the year. The wage base for so-
cial security tax is $160,200 for 2023. After you pay
American Samoa $160,200 to an employee in 2023, including tips, don't
Centennial Building 3rd Floor, Suite 302 withhold social security tax on any amount that you later
1 Utulei Rd pay to the employee for the year. The wage base for
Pago Pago, AS 96799 FUTA tax is $7,000 for 2023. All wages are subject to
Medicare tax. The wages may be in cash or in other
Commonwealth of the Northern Mariana Islands forms, such as an automobile for personal use. Wages in-
MH II Building, Suite 201 clude salaries, vacation allowances, bonuses, commis-
Marina Heights Business Park sions, and fringe benefits. It doesn't matter how payments
Saipan, MP 96950 are measured or paid.
See the table in section 12 for exceptions to social se-
Additional information is available on the SSA website curity, Medicare, and FUTA taxes on wages. See section
on the Social Security Office Locator page at 5 and section 6 for a discussion of how the rules apply to
secure.ssa.gov/ICON. tips and farmworkers.
Verification of SSNs. Employers and authorized report- Social security and Medicare taxes apply to most pay-
ing agents can use the Social Security Number Verifica- ments of sick pay, including payments by third parties
tion Service (SSNVS) to instantly verify that an employee such as insurance companies. Special rules apply to the

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reporting of third-party sick pay. For details, see Pub. least annually. You don't have to make a formal choice of
15-A. payment dates or notify the IRS. You don't have to use the
same basis for all employees. You may change methods
Determine the value of noncash pay (such as goods, as often as you like, as long as all benefits provided in a
lodging, and meals) by its fair market value. However, see calendar year are treated as paid no later than December
Fringe Benefits, later. Except for farmworkers and house- 31 of the calendar year. However, see Special accounting
hold employees, this kind of pay may be subject to social rule for fringe benefits provided during November and De-
security, Medicare, and FUTA taxes. cember, later.
Back pay, including retroactive wage increases (but not You can treat the value of a single taxable noncash
amounts paid as liquidated damages), is taxed as ordi- fringe benefit as paid on one or more dates in the same
nary wages in the year paid. For information on reporting calendar year, even if the employee gets the entire benefit
back pay to the SSA, see Pub. 957. at one time. However, once you elect the payment dates,
you must report the taxes on your return in the same tax
Travel and business expenses. Payments to your em- period in which you treated them as paid. This election
ployee for travel and other necessary expenses of your doesn't apply to a fringe benefit where real property or in-
business are generally included in taxable wages if (a) vestment personal property is transferred.
your employee isn't required to or doesn't substantiate
timely those expenses to you with receipts or other docu- Withholding social security and Medicare taxes on
mentation, or (b) you advance an amount to your em- fringe benefits. You add the value of fringe benefits to
ployee for business expenses and your employee isn't re- regular wages for a payroll period and figure social secur-
quired to or doesn't return timely any amount that he or ity and Medicare taxes on the total.
she doesn't substantiate. If you withhold less than the required amount of social
security and Medicare taxes from the employee in a cal-
For purposes of this publication, all references to endar year but report and pay the proper amount, you
TIP “sick pay” mean ordinary sick pay, not “qualified may recover the taxes from the employee.
sick leave wages” under the FFCRA, as amended
by the COVID-related Tax Relief Act of 2020, and the Depositing taxes on fringe benefits. Once you choose
ARP. payment dates for taxable noncash fringe benefits, you
must deposit taxes in the same deposit period that you
Sick pay. In general, sick pay is any amount that you treat the fringe benefits as paid. You may make a reason-
pay, under a plan that you take part in, to an employee be- able estimate of the value of the fringe benefits. In gen-
cause of sickness or injury. These amounts are some- eral, the value of taxable noncash fringe benefits provided
times paid by a third party, such as an insurance com- in a calendar year must be determined by January 31 of
pany. In either case, these payments are subject to social the following year.
security and Medicare taxes (and FUTA tax for U.S. Virgin You may claim a refund of overpayments or elect to
Islands employers). These taxes don't apply to sick pay have any overpayment applied to the next employment
paid more than 6 calendar months after the last calendar tax return. If deposits are underpaid, see Deposit Penal-
month in which the employee worked for the employer. ties in section 8.
Pub. 15-A explains the employment tax rules that apply to
Valuation of vehicles provided to employees. See
sick pay, disability benefits, and similar payments to em-
Pub. 15-B to determine the value of a vehicle provided to
ployees.
an employee. For reporting information to employees, see
the box 14 instructions in the General Instructions for
Fringe Benefits Forms W-2 and W-3.

Generally, fringe benefits are includible in the wages of an Special accounting rule for fringe benefits provided
employee and are subject to employment taxes. Exam- during November and December. You may choose to
ples of fringe benefits include the use of an automobile, treat the value of taxable noncash fringe benefits provided
aircraft flights that you provide, free or discounted com- during November and December as paid in the next year.
mercial airline flights, vacations, discounts on property or However, this applies only to those benefits that you ac-
services, memberships in country clubs or other social tually provided during November and December, not to
clubs, and tickets to entertainment or sporting events. In those you merely treated as paid during those months.
general, the amount included in the employee's income is If you use this rule, you must notify each affected em-
the excess of the fair market value of the benefit over the ployee between the time of the employee's last paycheck
sum of any amount paid for it by the employee and any of the calendar year and at or near the time that you give
amount excluded by law. For more information, see Pub. the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. If
15-B. you use the special accounting rule, your employee must
also use it for the same period that you use it. You can't
When taxable fringe benefits are treated as paid. You use this rule for a fringe benefit of real property or tangible
can choose to treat certain taxable noncash fringe bene- or intangible real property of a kind normally held for in-
fits (including personal use of an automobile provided by vestment that is transferred to your employee.
you) as paid by the pay period, quarter, or on any other
basis that you choose, but they must be treated as paid at

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the employee social security and Medicare tax on tips,
you no longer have to collect it and aren't liable for it.
5. Tips
Reporting tips. Report tips and any collected and uncol-
Cash tips that your employee receives from customers lected social security in boxes 1, 5, 7, and 12 on Forms
are generally subject to social security and Medicare tax W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS,
withholding. Your employee must report cash tips to you lines 5b, 5c, and, if applicable, 5d (Form 944, lines 4b, 4c,
by the 10th of the month after the month that the tips are and, if applicable, 4d). Don't include any uncollected Addi-
received. Cash tips include tips paid by cash, check, debit tional Medicare Tax in box 12 of Form W-2. Report a neg-
card, and credit card. The report should include tips you ative adjustment on Form 941-SS, line 9 (Form 944,
paid over to the employee for charge customers, tips the line 6), for the uncollected social security and Medicare
employee received directly from customers, and tips re- taxes. The table in section 12 shows how tips are treated
ceived from other employees under any tip-sharing ar- for FUTA tax purposes.
rangement. Both directly and indirectly tipped employees Revenue Ruling 2012-18 provides guidance for em-
must report tips to you. The report shouldn't include tips ployers regarding social security and Medicare taxes im-
that the employee paid out to other employees. No report posed on tips, including information on the reporting of the
is required for months when tips are less than $20. Your employer share of social security and Medicare taxes un-
employees report tips on Form 4070 or on a similar state- der section 3121(q), the difference between tips and serv-
ment. They may also use Form 4070A to keep a record of ice charges, and the section 45B credit. See Revenue
their tips. Both forms are included in Pub. 1244 available Ruling 2012-18, 2012-26 I.R.B. 1032, available at
at IRS.gov. IRS.gov/irb/2012-26_IRB#RR-2012-18.
The statement must be signed and dated by the em-
ployee and must include:
6. Social Security and
• The employee's name, address, and SSN;
• Your name and address; Medicare Taxes for

• The month and year (or the beginning and ending Farmworkers
dates, if the statement is for a period of less than 1
calendar month) that the report covers; and The tests described next apply only to services that are
• The total tips received during the month or period. defined as agricultural labor (farmwork). In general, you’re
an employer of farmworkers if your employees:
You’re permitted to establish a system for elec-
TIP tronic tip reporting by employees. See Regula- • Raise or harvest agricultural or horticultural products
tions section 31.6053-1(d). on your farm (including the raising and feeding of live-
stock);
Collecting taxes on tips. You must collect the em- • Work in connection with the operation, management,
ployee social security and Medicare taxes on the employ- conservation, improvement, or maintenance of your
ee's tips. You can also collect these taxes from the em- farm and its tools and equipment, if the major part of
ployee's wages or from other funds that he or she makes such service is performed on a farm;
available. Stop collecting the employee social security tax • Provide services relating to salvaging timber, or clear-
when his or her total wages and tips for 2023 reach ing land of brush and other debris, left by a hurricane
$160,200. Collect the employee Medicare tax for the (also known as hurricane labor), if the major part of
whole year on all wages and tips. such service is performed on a farm;
You’re responsible for the employer social security tax
on wages and tips until the wages (including tips) reach • Handle, process, or package any agricultural or horti-
the wage base limit. You’re responsible for the employer cultural commodity in its unmanufactured state if you
Medicare tax for the whole year on all wages and tips. produced over half of the commodity (for a group of
Tips are considered to be paid at the time the employee up to 20 unincorporated operators, all of the commod-
reports them to you. Deposit taxes on tips based on your ity); or
deposit schedule as described in section 8. File Form • Do work for you related to cotton ginning, turpentine,
941-SS (or Form 944) to report withholding and employer gum resin products, or the operation and maintenance
taxes on tips. of irrigation facilities.
The withholding rules for withholding an employee's For this purpose, the term “farm” includes stock, dairy,
share of Medicare tax on tips also apply to withholding the poultry, fruit, fur-bearing animal, and truck farms, as well
Additional Medicare Tax once wages and tips exceed as plantations, ranches, nurseries, ranges, greenhouses
$200,000 in the calendar year. or other similar structures used primarily for the raising of
agricultural or horticultural commodities, and orchards.
Ordering rule. If, by the 10th of the month after the
Farmwork doesn't include reselling activities that don't
month you received an employee's report on tips, you
involve any substantial activity of raising agricultural or
don't have enough employee funds available to deduct
horticultural commodities, such as a retail store or a

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greenhouse used primarily for display or storage. It also on Form 941-SS, Form 944, or Form 943 (farm employ-
doesn’t include processing services which change a com- ment). See section 5 for information on tips.
modity from its raw or natural state, or services performed
Qualified sick leave wages and qualified family
after a commodity has been changed from its raw or natu-
leave wages for leave taken after March 31, 2020,
ral state. CAUTION!
and before April 1, 2021, aren't subject to the em-
A “share farmer” working for you isn't your employee. ployer share of social security tax; therefore, the tax rate
However, the share farmer may be subject to self-employ- on these wages is 6.2%. Qualified sick leave wages and
ment tax. In general, share farming is an arrangement in qualified family leave wages for leave taken after March
which certain commodity products are shared between 31, 2021, and before October 1, 2021, are subject to both
the farmer and the owner (or tenant) of the land. For de- the employer share (6.2%) and employee share (6.2%) of
tails, see Regulations section 31.3121(b)(16)-1. social security tax (12.4% total).

The $150 Test or the $2,500 Test Additional Medicare Tax withholding. In addition to
withholding Medicare tax at 1.45%, you must withhold a
All cash wages that you pay to any employee for farmwork 0.9% Additional Medicare Tax from wages you pay to an
are subject to social security and Medicare taxes if either employee in excess of $200,000 in a calendar year.
of the following two tests is met. You’re required to begin withholding Additional Medicare
Tax in the pay period in which you pay wages in excess of
• You pay cash wages to the employee of $150 or more $200,000 to an employee and continue to withhold it each
in a year (count all cash wages paid on a time, piece- pay period until the end of the calendar year. Additional
work, or other basis) for farmwork. The $150 test ap- Medicare Tax is only imposed on the employee. There is
plies separately to each farmworker that you employ. no employer share of Additional Medicare Tax. All wages
If you employ a family of workers, each member is that are subject to Medicare tax are subject to Additional
treated separately. Don't count wages paid by other Medicare Tax withholding if paid in excess of the
employers. $200,000 withholding threshold.
• The total that you pay for farmwork (cash and non- For more information on what wages are subject to
cash) to all of your employees is $2,500 or more dur- Medicare tax, see the chart Special Rules for Various
ing the year. Types of Employment and Payments in section 12. For
more information on Additional Medicare Tax, go to
Exceptions. Annual cash wages of less than $150 you IRS.gov/ADMTfaqs.
pay to a seasonal farmworker aren’t subject to social se-
curity and Medicare taxes, even if you pay $2,500 or more Deducting the tax. Deduct the employee tax from each
to all your farmworkers. However, these wages count to- wage payment. If you’re not sure that the wages that you
ward the $2,500 test for determining whether other farm- pay to a farmworker during the year will be taxable, you
workers’ wages are subject to social security and Medi- may either deduct the tax when you make the payments
care taxes. or wait until the $2,500 test or the $150 test explained in
A seasonal farmworker is a worker who: section 6 has been met.

• Is employed in agriculture as a hand-harvest laborer, Employee's portion of taxes paid by employer. If you
• Is paid piece rates in an operation that is usually paid pay your employee's social security and Medicare taxes
on a piece-rate basis in the region of employment, without deducting them from the employee's pay, you
must include the amount of the payments in the employ-
• Commutes daily from his or her permanent home to ee's wages for social security and Medicare taxes. This in-
the farm, and crease in the employee's wage payment for your payment
• Had been employed in agriculture less than 13 weeks of the employee's social security and Medicare taxes is
in the preceding calendar year. also subject to employee social security and Medicare
taxes. This again increases the amount of the additional
taxes that you must pay. For more information, see Reve-
nue Ruling 86-14, 1986-1 C.B. 304.
7. How To Figure Social
Household and agricultural employers. This dis-
Security and Medicare Taxes cussion doesn't apply to household and agricultural em-
ployers. If you pay a household or agricultural employee's
The tax rate for social security is 6.2% (amount withheld) social security and Medicare taxes, these payments must
each for the employer and employee (12.4% total). The be included in the employee's wages. However, this wage
social security wage base limit is $160,200. The tax rate increase due to the tax payments isn't subject to social se-
for Medicare is 1.45% (amount withheld) each for the em- curity or Medicare taxes as discussed in this section. See
ployee and employer (2.9% total). There is no wage base Pub. 15-A for details.
limit for Medicare tax; all covered wages are subject to
Medicare tax. Multiply each wage payment by these per- Sick pay payments. Social security and Medicare taxes
centages to figure the tax to withhold from employees. apply to most payments of sick pay, including payments
Employers report both the employee and employer shares

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made by third parties such as insurance companies. For the first, second, and third quarters, according to the de-
details on third-party payers of sick pay, see Pub. 15-A. posit rules, in order to avoid an FTD penalty for deposits
due during those quarters.
Motion picture project employers. All wages paid by a
motion picture project employer to a motion picture project Only monthly schedule depositors are allowed to
worker during a calendar year are subject to a single so- ! make an Accuracy of Deposits Rule payment with
cial security tax wage base ($160,200 for 2023) and a sin- CAUTION the return. Semiweekly schedule depositors must
gle FUTA tax wage base ($7,000 for 2023) regardless of timely deposit the amount. See Accuracy of Deposits Rule
the worker's status as a common law employee of multiple and How To Deposit, later in this section.
clients of the motion picture project employer. For more
information, including the definitions of a motion picture
When To Deposit
project employer and a motion picture project worker, see
Internal Revenue Code section 3512.
Under the rules discussed below, the only difference be-
tween farm and nonfarm workers' employment tax deposit
rules is the lookback period. Therefore, farm and nonfarm
8. Depositing Taxes workers are discussed together except where noted.

If an employer is eligible to claim a credit for quali- Depending on your total taxes reported during a look-
TIP fied sick and family leave wages during 2023, the back period (discussed below), you’re either a monthly
employer can reduce their deposits by the schedule depositor or a semiweekly schedule depositor.
amount of their anticipated credit. Employers won't be
subject to a failure-to-deposit (FTD) penalty for properly The terms “monthly schedule depositor” and “semi-
reducing their deposits if certain conditions are met. For weekly schedule depositor” don't refer to how often you
more information on reducing deposits, see Notice pay your employees or how often you’re required to make
2020-22, 2020-17 I.R.B. 664, available at IRS.gov/irb/ deposits. The terms identify which set of rules that you
2020-17_IRB#NOT-2020-22; and Notice 2021-24, must follow when a tax liability arises. Your tax liability is
2021-18 I.R.B. 1122, available at IRS.gov/irb/ based on the dates payments were made or wages were
2021-18_IRB#NOT-2021-24; and the instructions for your paid. For taxable noncash fringe benefits, see When taxa-
employment tax return. For more information about the ble fringe benefits are treated as paid in section 4.
credit for qualified sick and family leave wages, go to
IRS.gov/PLC. You’ll need to determine your deposit schedule for a
calendar year based on the total employment taxes repor-
ted on Forms 941-SS, line 12; Form 944, line 9; or Form
Generally, you must deposit social security and Medi-
943, line 13, for your lookback period (defined below). If
care taxes if your tax liability (Form 941-SS, line 12; Form
you filed both Forms 941-SS and 941 during the lookback
944, line 9; or Form 943, line 13) is $2,500 or more for the
period, combine the tax liabilities for these returns for pur-
tax return period. You must make the deposit by EFT. For
poses of determining your deposit schedule. Determine
more information about EFTs, see How To Deposit, later
your deposit schedule for Form 943 separately from
in this section.
Forms 941-SS and 941.

Payment With Return Lookback period for employers of nonfarm workers.
The lookback period for Form 941-SS (or Form 941) con-
$2,500 rule. Instead of making deposits during the cur- sists of four quarters beginning July 1 of the second pre-
rent quarter, you can pay your total Form 941-SS tax lia- ceding year and ending June 30 of the prior year. These
bility when you timely file Form 941-SS if: four quarters are your lookback period even if you didn't
• Your total Form 941-SS tax liability (Form 941-SS, report any taxes for any of the quarters. For 2023, the
line 12) for either the current quarter or the preceding lookback period is July 1, 2021, through June 30, 2022.
quarter is less than $2,500, and
Table 1. Lookback Period for Calendar Year
• You don't incur a $100,000 next-day deposit obliga-
2023
tion during the current quarter.
If you’re not sure your total liability for the current quar- Lookback Period
ter will be less than $2,500 (and your liability for the pre- July 1, 2021, Oct. 1, 2021, Jan. 1, 2022, Apr. 1, 2022,
ceding quarter wasn't less than $2,500), make deposits through through through through
using the semiweekly or monthly rules so you won't be Sept. 30, 2021 Dec. 31, 2021 Mar. 31, 2022 June 30, 2022
subject to an FTD penalty.
Employers who have been notified to file Form 944 can The lookback period for Form 944 is the second calen-
pay their tax liability due for the fourth quarter with Form dar year preceding the current calendar year. For exam-
944 if their fourth quarter tax liability is less than $2,500. ple, the lookback period for calendar year 2023 is calen-
Employers must have deposited any tax liability due for dar year 2021. In addition, for employers who filed Form
944 for 2021 or for 2022 and will file Forms 941-SS (or
Forms 941) for 2023, the lookback period for 2023 is the

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second calendar year preceding the current calendar New employers. Your tax liability for any quarter in the
year, that is, 2021. lookback period before the date you started or acquired
your business is considered to be zero. Therefore, you’re
Lookback period for employers of farmworkers. The a monthly schedule depositor for the first calendar year of
lookback period for Form 943 is the second calendar year your business (but see $100,000 Next-Day Deposit Rule,
preceding the current calendar year. The lookback period later in this section).
for calendar year 2023 is calendar year 2021.
Your total tax liability for the lookback period is Semiweekly Deposit Schedule
TIP determined based on the amount of taxes you re-
ported on Forms 941-SS, line 12; Form 944, If your total tax reported for the lookback period is more
line 9; or Form 943, line 13. Your total liability isn’t reduced than $50,000, you’re a semiweekly schedule depositor for
by the refundable portion of the credit for qualified sick the current year. If you’re a semiweekly schedule deposi-
and family leave wages, the refundable portion of the em- tor, you must deposit on Wednesday and/or Friday, de-
ployee retention credit, or the refundable portion of the pending on what day of the week that you make wage
COBRA premium assistance credit. For more information payments, as follows.
about these credits, see the instructions for your employ- • Deposit taxes on wage payments made on Wednes-
ment tax return that were applicable during the lookback day, Thursday, and/or Friday by the following Wed-
period. nesday.
• Deposit taxes on wage payments made on Saturday,
Adjustments to lookback period taxes. To determine Sunday, Monday, and/or Tuesday by the following Fri-
your taxes for the lookback period, use only the tax that day.
you reported on the original returns (Forms 941-SS, Form
943, or Form 944). Don't include any adjustments shown Semiweekly schedule depositors are generally not re-
on Form 941-X, 943-X, or 944-X. quired to deposit twice a week if their payments were in
Example. An employer originally reported total taxes the same semiweekly period unless the $100,000
of $45,000 for the lookback period. The employer discov- Next-Day Deposit Rule, discussed later in this section, ap-
ered during January 2023 that the tax reported during the plies. For example, if you made a payment on both Wed-
lookback period was understated by $10,000 and correc- nesday and Friday and incurred taxes of $10,000 for each
ted this error by filing Form 941-X. The employer is a pay date, deposit the $20,000 on the following Wednes-
monthly schedule depositor for 2023 because the look- day. If you made no additional payments on Saturday
back period tax liabilities are based on the amounts origi- through Tuesday, no deposit is due on Friday.
nally reported, and they were $50,000 or less. The Semiweekly schedule depositors must complete
$10,000 adjustment is also not treated as part of the 2023 ! Schedule B (Form 941), Report of Tax Liability for
taxes. CAUTION Semiweekly Schedule Depositors, and submit it
with Form 941-SS. If you file Form 944 and are a semi-
Deposit Period weekly schedule depositor, complete Form 945-A, Annual
Record of Federal Tax Liability, and submit it with your re-
The term “deposit period” refers to the period during which turn (instead of Schedule B). If you file Form 943 and are
tax liabilities are accumulated for each required deposit a semiweekly schedule depositor, complete Form 943-A,
due date. For monthly schedule depositors, the deposit Agricultural Employer's Record of Federal Tax Liability,
period is a calendar month. The deposit periods for semi- and submit it with your return (instead of Schedule B).
weekly schedule depositors are Wednesday through Fri-
day and Saturday through Tuesday. Semiweekly deposit period spanning two quarters
If you're an agent with an approved Form 2678, (Form 941-SS filers). If you have more than one pay
TIP the deposit rules apply to you based on the total date during a semiweekly period and the pay dates fall in
employment taxes accumulated by you for your different calendar quarters, you’ll need to make separate
own employees and on behalf of all employers for whom deposits for the separate liabilities.
you're authorized to act. For more information on an agent Example. If you have a pay date on Saturday, Sep-
with an approved Form 2678, see Revenue Procedure tember 30, 2023 (third quarter), and another pay date on
2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/ Monday, October 2, 2023 (fourth quarter), two separate
2013-52_IRB#RP-2013-39. deposits would be required even though the pay dates fall
within the same semiweekly period. Both deposits would
be due Friday, October 6, 2023.
Monthly Deposit Schedule
Semiweekly deposit period spanning two return peri-
If your total tax reported for the lookback period is $50,000 ods (Form 943 or Form 944 filers). The period covered
or less, you’re a monthly schedule depositor for the cur- by a return is the return period. The return period for an-
rent year. You must deposit taxes on wage payments nual Forms 943 and 944 is a calendar year. If you have
made during a calendar month by the 15th day of the fol- more than one pay date during a semiweekly period and
lowing month. the pay dates fall in different return periods, you'll need to

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make separate deposits for the separate liabilities. For ex-                other than a Saturday, Sunday, or legal holiday. For ex-
ample, if a return period ends on Thursday, taxes accu-                     ample, if a deposit is required to be made on Friday, but 
mulated on Wednesday and Thursday are subject to one                        Friday is a legal holiday, the deposit is considered timely if 
deposit obligation, and taxes accumulated on Friday are                     it is made by the following Monday (if Monday is a busi-
subject to a separate obligation. Separate deposits are re-                 ness day).
quired because two different return periods are affected.
                                                                            Semiweekly  schedule  depositors  have  at  least  3 
Examples of Monthly and Semiweekly                                          business days following the close of the semiweekly pe-
                                                                            riod to make a deposit. If any of the 3 weekdays after the 
Schedules
                                                                            end of a semiweekly period is a legal holiday, you’ll have 
Employers  of  nonfarm  workers.                    Rose  Co.  reported     an  additional  day  for  each  day  that  is  a  legal  holiday  to 
Form 941-SS taxes as follows:                                               make the required deposit. For example, if a semiweekly 
                                                                            schedule  depositor  accumulated  taxes  for  payments 
                      2022 Lookback Period                                  made on Friday and the following Monday is a legal holi-
3rd Quarter 2020. . . . . . . . . . . . . . . . . . . . . . . . . . $12,000 day,  the  deposit  normally  due  on  Wednesday  may  be 
                                                                            made on Thursday (this allows 3 business days to make 
4th Quarter 2020. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000  the deposit).
1st Quarter 2021. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
                                                                            Legal holiday. The term “legal holiday” means any legal 
2nd Quarter 2021. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
                                                                            holiday in the District of Columbia. For purposes of the de-
                                                                    $48,000 posit rules, the term “legal holiday” doesn't include other 
                                                                            statewide legal holidays. Legal holidays for 2023 are listed 
                      2023 Lookback Period                                  next.
3rd Quarter 2021. . . . . . . . . . . . . . . . . . . . . . . . . . $12,000 • January 2—New Year's Day (observed)
4th Quarter 2021. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000  • January 16—Birthday of Martin Luther King, Jr.
1st Quarter 2022. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000  • February 20—Washington's Birthday
2nd Quarter 2022. . . . . . . . . . . . . . . . . . . . . . . . . . 15,000  • April 17—District of Columbia Emancipation Day (ob-
                                                                    $51,000   served)
                                                                            • May 29—Memorial Day
Rose  Co.  is  a  monthly  schedule  depositor  for  2022  be-
cause its taxes for the four quarters in its lookback period                • June 19—Juneteenth National Independence Day
($48,000 for the 3rd quarter of 2020 through the 2nd quar-                  • July 4—Independence Day
ter  of  2021)  weren't  more  than  $50,000.  However,  for 
2023, Rose Co. is a semiweekly schedule depositor be-                       • September 4—Labor Day
cause the total taxes for the four quarters in its lookback                 • October 9—Columbus Day
period  ($51,000  for  the  3rd  quarter  of  2021  through  the 
2nd quarter of 2022) exceeded $50,000.                                      • November 10—Veterans Day (observed)
                                                                            • November 23—Thanksgiving Day
Employers of farmworkers.               Red Co. reported taxes on 
its 2021 Form 943, line 13, of $48,000. On its 2022 Form                    • December 25—Christmas Day
943, line 13, it reported taxes of $60,000.
Red Co. is a monthly schedule depositor for 2023 be-                        Application of Monthly and Semiweekly 
cause its taxes for its lookback period ($48,000 for calen-                 Schedules
dar year 2021) weren't more than $50,000. However, for 
2024,  Red  Co.  is  a  semiweekly  schedule  depositor  be-                The following examples illustrate the procedure for deter-
cause the total taxes for its lookback period ($60,000 for                  mining  the  deposit  date  under  the  two  different  deposit 
calendar year 2022) exceeded $50,000.                                       schedules.

New  agricultural  employers.               New  agricultural  employ-      Monthly  schedule  example. Spruce  Co.  is  a  monthly 
ers  filing  Form  943  are  monthly  schedule  depositors  for             schedule depositor with seasonal employees. It paid wa-
the  first  and  second  calendar  years  of  their  businesses             ges each Friday during May but didn't pay any wages dur-
because their taxes for the lookback period (2 years) are                   ing  June.  Under  the  monthly  deposit  schedule,  Spruce 
considered to be zero. However, see                 $100,000 Next-Day       Co. must deposit the combined tax liabilities for the May 
Deposit Rule, later.                                                        paydays by June 15. Spruce Co. doesn't have a deposit 
                                                                            requirement for June (due by July 15) because no wages 
                                                                            were  paid  and,  therefore,  it  didn't  have  a  tax  liability  for 
Deposits Due on Business Days Only
                                                                            June.
If a deposit due date falls on a day that isn't a business 
                                                                            Semiweekly schedule example. Green, Inc., is a semi-
day, the deposit is considered timely if it is made by the 
                                                                            weekly  schedule  depositor  and  pays  wages  once  each 
close of the next business day. A business day is any day 
                                                                            month  on  the  last  Friday  of  the  month.  Although  Green, 

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Inc., has a semiweekly deposit schedule, it will deposit The $100,000 tax liability threshold requiring a
just once a month because it pays wages only once a TIP next-day deposit is determined before you con-
month. The deposit, however, will be made under the sider any reduction of your liability for nonrefunda-
semiweekly deposit schedule as follows: Green, Inc.’s tax ble credits. For more information, see frequently asked
liability for the April 28, 2023 (Friday), payday must be de- question 17 at IRS.gov/ETD.
posited by May 3, 2023 (Wednesday). Under the semi-
weekly deposit schedule, liabilities for wages paid on
Wednesday through Friday must be deposited by the fol- Accuracy of Deposits Rule

lowing Wednesday. You’re required to deposit 100% of your tax liability on or
before the deposit due date. However, penalties won't be
$100,000 Next-Day Deposit Rule applied for depositing less than 100% if both of the follow-
ing conditions are met.
If you accumulate taxes of $100,000 or more on any day
during a deposit period, you must deposit by the close of 1. Any deposit shortfall doesn't exceed the greater of
the next business day, whether you’re a monthly or a sem- $100 or 2% of the amount of taxes otherwise required
iweekly schedule depositor. to be deposited.
For purposes of the $100,000 rule, don't continue accu- 2. The deposit shortfall is paid or deposited by the short-
mulating taxes after the end of a deposit period. For ex- fall makeup date as described next.
ample, if a semiweekly schedule depositor has accumula- Makeup date for deposit shortfall:
ted taxes of $95,000 on Tuesday and $10,000 on
Wednesday, the $100,000 next-day deposit rule doesn't 1. Monthly schedule depositor. Deposit or pay the
apply because the $10,000 is accumulated in the next de- shortfall by the due date of your Form 941-SS, 944, or
posit period. Thus, $95,000 must be deposited by Friday 943 for the period in which the shortfall occurred. You
and $10,000 must be deposited by the following Wednes- may pay the shortfall with your return even if the
day. amount is $2,500 or more.
2. Semiweekly schedule depositor. Deposit by the
However, once you accumulate at least $100,000 in a
earlier of:
deposit period, stop accumulating at the end of that day
and begin to accumulate anew on the next day. For exam- a. The first Wednesday or Friday (whichever comes
ple, Fir Co. is a semiweekly schedule depositor. On Mon- first) that comes on or after the 15th of the month
day, Fir Co. accumulates taxes of $110,000 and must de- following the month in which the shortfall occur-
posit on Tuesday, the next business day. On Tuesday, Fir red, or
Co. accumulates additional taxes of $30,000. Because
b. The return due date for the period in which the
the $30,000 isn't added to the previous $110,000 and is
shortfall occurred.
less than $100,000, Fir Co. doesn't have to deposit the
$30,000 until Friday (following the semiweekly deposit For example, if a semiweekly schedule depositor has a
schedule). deposit shortfall during May 2023, the shortfall makeup
If you’re a monthly schedule depositor and you date is June 16, 2023 (Friday). However, if the shortfall
occurred on the required October 4, 2023 (Wednesday),
! accumulate a $100,000 tax liability on any day
CAUTION during a month, you become a semiweekly deposit due date for the September 29, 2023 (Friday), pay
schedule depositor on the next day and remain so for the date, the return due date for the September 29 pay date
remainder of the calendar year and for the following calen- (October 31, 2023) would come before the November 15,
dar year. 2023 (Wednesday), shortfall makeup date. In this case,
the shortfall must be deposited by October 31, 2023.
Example. Elm, Inc., started its business on May 1,
2023. On Wednesday, May 3, it paid wages for the first Employers of Both Farm and Nonfarm
time and accumulated a tax liability of $40,000. On Friday, Workers
May 5, Elm, Inc., paid wages and accumulated a liability
of $60,000, making its accumulated Form 941-SS tax lia- If you employ both farm and nonfarm workers, you must
bility total $100,000. Elm, Inc., must deposit $100,000 by treat employment taxes for the farmworkers (Form 943
Monday, May 8, the next business day. Because this was taxes) separately from employment taxes for the nonfarm
the first year of its business, the tax liability for its lookback workers (Form 941-SS or 944 taxes). Form 943 taxes and
period is considered to be zero, and it would be a monthly Form 941-SS (or Form 944) taxes aren't combined for pur-
schedule depositor based on the lookback rules. How- poses of applying any of the deposit rules.
ever, because Elm, Inc., accumulated $100,000 on May 5,
it became a semiweekly schedule depositor on May 6. It If a deposit is due, deposit the Form 941-SS (or Form
will be a semiweekly schedule depositor for the remainder 944) taxes and Form 943 taxes separately, as discussed
of 2023 and for 2024. next.

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How To Deposit you can choose on Form 941-SS, 941, 944, or 943 for that
tax period to have the overpayment refunded or applied
You must deposit employment taxes by EFT. See Pay- as a credit to your next return. Don't ask EFTPS to request
ment With Return, earlier in this section, for exceptions a refund from the IRS for you.
explaining when taxes may be paid with the tax return in-
stead of being deposited. Deposit Penalties

Electronic deposit requirement. You must use EFT to Penalties may apply if you don't make required deposits
make all federal tax deposits. Generally, an EFT is made on time or if you make deposits of less than the required
using EFTPS. If you don't want to use EFTPS, you can ar- amount. The penalties don't apply if any failure to make a
range for your tax professional, financial institution, payroll proper and timely deposit was due to reasonable cause
service, or other trusted third party to make electronic de- and not to willful neglect. If you receive a penalty notice,
posits on your behalf. you can provide an explanation of why you believe rea-
EFTPS is a free service provided by the Department of sonable cause exists.
the Treasury. To get more information or to enroll in
EFTPS, go to EFTPS.gov or call 800-555-4477. To con- If you timely filed your employment tax return, the IRS
tact EFTPS using TRS for people who are deaf, hard of may also waive deposit penalties if you inadvertently
hearing, or have a speech disability, dial 711 and then failed to deposit and it was the first quarter that you were
provide the TRS assistant the 800-555-4477 number required to deposit any employment tax, or if you inadver-
above or 800-733-4829. Additional information about tently failed to deposit the first time after your deposit fre-
EFTPS is also available in Pub. 966. quency changed. You must also meet the net worth and
size limitations applicable to awards of administrative and
When you receive your EIN. If you’re a new em- litigation costs under section 7430; for individuals, this
ployer that indicated a federal tax obligation when re- means that your net worth can't exceed $2 million, and for
questing an EIN, you’ll be pre-enrolled in EFTPS. You’ll businesses, your net worth can't exceed $7 million and
receive information about Express Enrollment in your EIN you also can't have more than 500 employees.
Package and an additional mailing containing your EFTPS
personal identification number (PIN) and instructions for The IRS may also waive the deposit penalty the first
activating your PIN. Follow the steps in your “How to Acti- time you’re required to make a deposit if you inadvertently
vate Your Enrollment” brochure to activate your enroll- send the payment to the IRS rather than deposit it by EFT.
ment and begin making your payroll tax deposits. If you For amounts not properly or timely deposited, the pen-
outsource any of your payroll and related tax duties to a alty rates are as follows.
third-party payer, such as a payroll service provider or re-
porting agent, be sure to tell them about your EFTPS en- 2% Deposits made 1 to 5 days late.
rollment.
5% Deposits made 6 to 15 days late.
Deposit record. For your records, an EFT Trace 10% Deposits made 16 or more days late, but before 10 days from
Number will be provided with each successful payment. the date of the first notice the IRS sent asking for the tax due.
The number can be used as a receipt or to trace the pay-
ment. 10% Amounts that should’ve been deposited, but were instead
paid directly to the IRS or paid with your tax return (but see
Depositing on time. For deposits made by EFTPS to Payment With Return, earlier in this section, for exceptions).
be on time, you must submit the deposit by 8 p.m. Eastern 15% Amounts still unpaid more than 10 days after the date of the
time the day before the date the deposit is due. If you use first notice the IRS sent asking for the tax due or the day on
a third party to make deposits on your behalf, they may which you received notice and demand for immediate
have different cutoff times. payment, whichever is earlier.

Same-day wire payment option. If you fail to submit Late deposit penalty amounts are determined using
a deposit transaction on EFTPS by 8 p.m. Eastern time calendar days, starting from the due date of the liability.
the day before the date a deposit is due, you can still
make your deposit on time by using the Federal Tax Col- Special rule for former Form 944 filers. If you filed
lection Service (FTCS) to make a same-day wire pay- Form 944 for the prior year and must file Forms 941-SS
ment. To use the same-day wire payment method, you’ll for the current year because your employment tax liability
need to make arrangements with your financial institution for the prior year exceeded the Form 944 eligibility re-
ahead of time. Please check with your financial institution quirement ($1,000 or less), the FTD penalty won't apply to
regarding availability, deadlines, and costs. Your financial a late deposit of employment taxes for January of the cur-
institution may charge you a fee for payments made this rent year if the taxes are deposited in full by March 15 of
way. To learn more about the information you’ll need to the current year.
give your financial institution to make a same-day wire
payment, go to IRS.gov/SameDayWire. Order in which deposits are applied. Deposits are
generally applied to the most recent tax liability within the
How to claim credit for overpayments. If you depos- return period (quarter or year). However, if you receive an
ited more than the right amount of taxes for a tax period, FTD penalty notice, you may designate how your payment
is to be applied in order to minimize the amount of the

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penalty, if you do so within 90 days of the date of the no- • Completed Schedule B (Form 941) incorrectly, for ex-
tice. Follow the instructions on the penalty notice that you ample, by entering tax deposits instead of tax liabili-
receive. For more information on designating deposits, ties in the numbered spaces.
see Revenue Procedure 2001-58. You can find Revenue The IRS figures the penalty by allocating your total tax
Procedure 2001-58 on page 579 of Internal Revenue Bul- liability shown on Form 941-SS, line 12, equally through-
letin 2001-50 at IRS.gov/pub/irs-irbs/irb01-50.pdf. out the tax period. Then we apply your deposits and pay-
ments to the averaged liabilities in the date order we re-
Example. Cedar, Inc., is required to make a deposit of
ceived your deposits. We figure the penalty on any tax not
$1,000 on May 15 and $1,500 on June 15. It doesn't make
deposited, deposited late, or not deposited in the correct
the deposit on May 15. On June 15, Cedar, Inc., deposits
amounts. Your deposits and payments may not be coun-
$2,000. Under the deposits rule, which applies deposits to
ted as timely because the IRS doesn't know the actual
the most recent tax liability, $1,500 of the deposit is ap-
dates of your tax liabilities.
plied to the June 15 deposit and the remaining $500 is ap-
You can avoid the penalty by reviewing your return be-
plied to the May deposit. Accordingly, $500 of the May 15
fore filing it. Follow these steps before filing your Form
liability remains undeposited. The penalty on this under-
941-SS.
deposit will apply as explained earlier.
• If you’re a monthly schedule depositor, report your tax
Trust fund recovery penalty. If federal income, social liabilities (not your deposits) in the monthly entry
security, or Medicare taxes that must be withheld (that is, spaces on Form 941-SS, line 16.
trust fund taxes) aren't withheld or aren't deposited or paid
to the United States Treasury, the trust fund recovery pen- • If you’re a semiweekly schedule depositor, report your
alty may apply. The penalty is 100% of the unpaid trust tax liabilities (not your deposits) on Schedule B (Form
fund tax. If these unpaid taxes can't be immediately col- 941) on the lines that represent the dates you paid
lected from the employer or business, the trust fund re- your employees.
covery penalty may be imposed on all persons who are • Verify that your total liability shown on Form 941-SS,
determined by the IRS to be responsible for collecting, ac- line 16, or the bottom of Schedule B (Form 941)
counting for, or paying over these taxes, and who acted equals your tax liability shown on Form 941-SS,
willfully in not doing so. The trust fund recovery penalty line 12.
won't apply to any amount of trust fund taxes an employer
holds back in anticipation of any credits they are entitled • Don't show negative amounts on Form 941-SS,
line 16, or Schedule B (Form 941).
to.
A responsible person can be an officer or employee • For prior period errors, don't adjust your tax liabilities
of a corporation, a partner or employee of a partnership, reported on your current Form 941-SS, line 16, or on
an accountant, a volunteer director/trustee, or an em- Schedule B (Form 941). Instead, file an adjusted re-
ployee of a sole proprietorship, or any other person or en- turn (Form 941-X (if you’re adjusting a previously filed
tity that is responsible for collecting, accounting for, or Form 941-SS) or Form 944-X (if you’re adjusting a
paying over trust fund taxes. A responsible person may previously filed Form 944)) if you’re also adjusting
also include one who signs checks for the business or oth- your tax liability. If you’re only adjusting your deposits
erwise has authority to cause the spending of business in response to an FTD penalty notice, see the Instruc-
funds. tions for Schedule B (Form 941) (if you previously filed
Willfully means voluntarily, consciously, and intention- Form 941-SS) or the Instructions for Form 944-X (if
ally. A responsible person acts willfully if the person you previously filed Form 944).
knows the required actions of collecting, accounting for, or If you filed Form 944 for 2022 and line 9 was
paying over trust fund taxes aren't taking place, or reck- ! $2,500 or more, you were required to complete
lessly disregards obvious and known risks to the govern- CAUTION Form 944, lines 13a–13m, or attach Form 945-A.
ment's right to receive trust fund taxes. If you failed to complete lines 13a–13m, or failed to attach
“Averaged” FTD penalty. The IRS may assess an Form 945-A, whichever was required, the IRS may assess
“averaged” FTD penalty of 2% to 10% if you’re a monthly an “averaged” FTD penalty.
schedule depositor and didn't properly complete Form
In addition to civil penalties, you may be subject
941-SS, line 16, when your tax liability shown on Form
to criminal prosecution (brought to trial) for will-
941-SS, line 12, was $2,500 or more. The IRS may also CAUTION!
fully:
assess this penalty of 2% to 10% if you’re a semiweekly
schedule depositor and your tax liability shown on Form • Evading tax;
941-SS, line 12, was $2,500 or more and you did any of • Failing to collect or truthfully account for and pay over
the following. tax;
• Completed Form 941-SS, line 16, instead of Sched- • Failing to file a return, supply information, or pay any
ule B (Form 941). tax due;
• Failed to attach a properly completed Schedule B • Furnishing false or fraudulent Forms W-2 to employ-
(Form 941). ees or failing to furnish Forms W-2;

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• Committing fraud and providing false statements; File a Form 943 each year for all taxable wages paid for
farmwork. You may report the wages of household work-
• Preparing and filing a fraudulent return; or
ers in a private home on a farm operated for profit on
• Committing identity theft. Form 943. Don't report wages for farmworkers on Form
941-SS or Form 944.
File your 2022 Form 943 by January 31, 2023. Pay any
taxes due that you’re not required to deposit. If you depos-
9. Employer's Returns ited all taxes when due, you may file Form 943 by Febru-
ary 10, 2023.
General instructions. File Forms 941-SS (or Form 944)
for nonfarm workers and Form 943 for farmworkers. (U.S. Penalties. For each whole or part month that a return
Virgin Islands employers may be required to file Form 940 isn't filed when required, there is a failure-to-file (FTF)
for the combined wages of nonfarm workers and farm- penalty of 5% of the unpaid tax due with that return. The
workers.) maximum penalty is generally 25% of the tax due. Also,
for each whole or part month that the tax is paid late, there
Employers with employees subject to U.S. income is a failure-to-pay (FTP) penalty of 0.5% per month of the
tax withholding. If you have both employees who are amount of tax. For individual filers only, the FTP penalty is
subject to U.S. income tax withholding and employees reduced from 0.5% per month to 0.25% per month if an in-
who aren't subject to U.S. income tax withholding, you stallment agreement is in effect. You must have filed your
must file only Form 941 (or Form 944) and include all your return on or before the due date of the return to qualify for
employees’ wages on that form. the reduced penalty. The maximum amount of the FTP
penalty is also 25% of the tax due. If both penalties apply
Nonfarm employers. File Form 941-SS for the calendar in any month, the FTF penalty is reduced by the amount of
quarter in which you first pay wages for nonfarm workers the FTP penalty. The penalties won't be charged if you
and for each quarter thereafter unless you’re a seasonal have reasonable cause for failing to file or pay. If you re-
employer or file a final return. Due dates for each quarter ceive a penalty notice, you can provide an explanation of
of the calendar year are as follows. why you believe reasonable cause exists.

Quarter Due
Reporting Adjustments to Form
Jan., Feb., Mar.. . . . . . . . . . . . . . . . . . . . . . . . . . . Apr. 30 941-SS, 944, or 943
Apr., May, June. . . . . . . . . . . . . . . . . . . . . . . . . . . July 31
July, Aug., Sept.. . . . . . . . . . . . . . . . . . . . . . . . . . Oct. 31 Current Period Adjustments
Oct., Nov., Dec.. . . . . . . . . . . . . . . . . . . . . . . . . . . Jan. 31
Make current period adjustments for fractions of cents,
However, if you deposited all taxes when due for the sick pay, tips, and group-term life insurance on your Form
quarter, you may file Form 941-SS by May 10, August 10, 941-SS, 944, or 943. See the instructions for your employ-
November 10, and February 10, respectively. If the due ment tax return for information on how to report these ad-
date for filing your return falls on a Saturday, Sunday, or justments.
legal holiday, you may file on the next business day.
If you closed your business or stopped paying wages Prior Period Adjustments
and don't have to file returns in the future, check the box
on line 17 of your final Form 941-SS and show the date fi- Forms for prior period adjustments. Use Form 941-X
nal wages were paid. or Form 944-X to make a correction after you discover an
error on a previously filed Form 941 or Form 944. There
Form 944. If the IRS notified you to file Form 944, file are also Forms 943-X, 945-X, and CT-1 X to report cor-
your 2022 Form 944 by January 31, 2023, or by February rections on the corresponding returns. Form 941-X and
10, 2023 (if you deposited all taxes when due). Form 944-X also replace Form 843 for employers to re-
quest a refund or abatement of overreported employment
Household employers reporting social security and
taxes. Continue to use Form 843 when requesting a re-
Medicare taxes. If you’re a sole proprietor and file Forms
fund or abatement of assessed interest or penalties.
941-SS (or Form 944) for business employees, you may
include taxes for household employees on your Forms See Revenue Ruling 2009-39, 2009-52 I.R.B.
941-SS (or Form 944). Otherwise, report social security TIP 951, for examples of how the interest-free adjust-
and Medicare taxes for household employees on Sched- ment and claim for refund rules apply in 10 differ-
ule H (Form 1040). See Pub. 926 for more information. ent situations. You can find Revenue Ruling 2009-39 at
IRS.gov/irb/2009-52_IRB#RR-2009-39.
Employers of farmworkers. Every employer of farm-
workers must file a Form 943 for each calendar year be- Background. Treasury Decision 9405 changed the proc-
ginning with the first year the employer pays $2,500 or ess for making interest-free adjustments to employment
more for farmwork or employs a farmworker who meets taxes reported on Forms 941-SS, 943, 944-SS, and 944,
the $150 test described in section 6. and for filing a claim for refund of employment taxes.

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Treasury Decision 9405, 2008-32 I.R.B. 293, is available Exceptions to interest-free corrections of employ-
at IRS.gov/irb/2008-32_IRB#TD-9405. You’ll use the ad- ment taxes. A correction won't be eligible for inter-
justment process if you underreported employment taxes est-free treatment if:
and are making a payment, or if you overreported employ-
• The failure to report relates to an issue raised in an
ment taxes and will be applying the credit to the Form
IRS examination of a prior return, or
941-SS, 943, or 944 period during which you file Forms
941-X, 943-X, or 944-X, respectively. You’ll use the claim • The employer knowingly underreported its employ-
process if you overreported employment taxes and are re- ment tax liability.
questing a refund or abatement of the overreported A correction won't be eligible for interest-free treatment
amount. We use the terms “correct” and “corrections” to after the earlier of the following.
include interest-free adjustments under sections 6205 and
6413, and claims for refund and abatement under sec- • Receipt of an IRS notice and demand for payment af-
tions 6402, 6414, and 6404 of the Internal Revenue Code. ter assessment.
• Receipt of an IRS notice of determination under Inter-
Correcting employment taxes. When you discover an nal Revenue Code section 7436.
error on a previously filed Form 941-SS, 943, or 944, you
must: Collecting underwithheld taxes from employees. If
• Correct that error using Form 941-X, Form 943-X, or you withhold no social security tax or Medicare tax, or less
Form 944-X; than the correct amount of either tax from an employee's
wages, you can make it up by withholding from later pay
• File a separate Form 941-X, Form 943-X, or Form to that employee. But you’re the one who owes the under-
944-X for each Form 941-SS, 943, or 944 you’re cor- payment. Reimbursement is a matter for settlement be-
recting; and tween you and the employee. Underwithheld Additional
• File Form 941-X, Form 943-X, or Form 944-X sepa- Medicare Tax must be recovered from the employee on or
rately. Don't file with Form 941-SS, 943, or 944. before the last day of the calendar year. See section 5 for
special rules for tax on tips.
If you’re correcting underreported tax, you must file
Form 941-X or Form 944-X by the due date of the return Refunding amounts incorrectly withheld from em-
for the return period in which you discovered the error and ployees. If you withheld more than the correct amount of
pay the amount you owe by the time you file. Doing so will social security tax or Medicare tax from wages paid, and
generally ensure that your correction is interest free and discover the error before filing Form 941-SS, 944, or 943,
not subject to FTP or FTD penalties. repay or reimburse the employee the amount overwith-
Report current period adjustments for fractions of held before filing the return.
cents, third-party sick pay, tips, and group-term life insur-
ance on Form 941-SS, lines 7–9; Form 943, line 10; or Note. An employer reimburses an employee by applying
Form 944, line 6. Report the correction of underreported the overwithheld amount against taxes to be withheld on
and overreported amounts for the same tax period on a future wages.
single Form 941-X, Form 943-X, or Form 944-X unless Be sure to keep in your records the employee's written
you’re requesting a refund. If you’re requesting a refund receipt showing the date and amount of the repayment or
and are correcting both underreported and overreported record of reimbursement. You must report and pay any
amounts, file one Form 941-X, Form 943-X, or Form taxes overwithheld when you file the return for the return
944-X correcting the underreported amounts only and a period in which the overcollection was made if you haven't
second Form 941-X, Form 943-X, or Form 944-X correct- repaid or reimbursed the employee.
ing the overreported amounts. For an overcollection reported on a previously filed
See the chart on the last page of Form 941-X, Form Form 941-SS, 944, or 943, an employer is required to re-
943-X, or Form 944-X for help in choosing whether to use pay or reimburse its employees prior to filing an adjusted
the adjustment process or the claim process. See the In- employment tax return. Any excess Additional Medicare
structions for Form 941-X, the Instructions for Form Tax withholding must be repaid or reimbursed to the em-
943-X, or the Instructions for Form 944-X for details on ployee before the end of the calendar year in which it was
how to make the adjustment or claim for refund or abate- withheld.
ment. Employers filing claims for refund of overpaid social se-
curity and Medicare taxes may either repay or reimburse
You can't adjust amounts reported as Additional
the employees their share of social security tax and Medi-
TIP Medicare Tax withheld in a prior calendar year
care tax first or get employee consents to file the claim for
unless it is to correct an administrative error or
the excess tax on their behalf. Employers must retain the
section 3509 applies. An administrative error occurs if the
written receipt of the employee showing the date and
amount you entered on Form 941-SS, Form 944, or Form
amount of the repayment, the record of reimbursement, or
943 isn't the amount that you actually withheld. Examples
the written consent of the employee. You can't use a claim
include mathematical or transposition errors. If a
for refund to correct Additional Medicare Tax withholding
prior-year error was a nonadministrative error, you may
errors.
correct only the wages and tips subject to Additional
Medicare Tax withholding.

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at the address shown on Form W-3SS. For more infor-
mation on Copy 1, contact your local tax department.
10. Wage and Tax Statements Employers in the CNMI should contact their local tax
department for instructions on how to file Copy 1.
By January 31, 2023, furnish Copies B and C of 2022
Form W-2AS, W-2CM, W-2GU, or W-2VI to each em- If you need copies of Forms W-2AS, W-2CM, W-2GU,
ployee. If an employee stops working for you during the and W-2VI, and Form W-3SS, see How To Get Tax Help,
year, furnish the statement at any time after employment later.
ends but no later than January 31 of the next year. How-
Correcting Forms W-2AS, W-2CM, W-2GU, and W-2VI,
ever, if the employee asks you for Form W-2, furnish it
and Form W-3SS. If you need to correct a Form W-2AS,
within 30 days of the request or the last wage payment,
W-2CM, W-2GU, or W-2VI after you’ve sent Copy A to the
whichever is later.
SSA, use Form W-2c. Furnish employees Copies B and C
If you go out of business during the year, give your em- of Form W-2c. Send Copy A with Form W-3c, Transmittal
ployees their Forms W-2 by the due date of your final of Corrected Wage and Tax Statements, to the SSA at the
Form 941-SS. File Copy A with the SSA by the last day of address shown on Form W-3c. For more information, see
the month after that due date. the General Instructions for Forms W-2 and W-3.
If an employee loses or destroys his or her copies, fur- If a form is corrected before you send Copy A to the
nish that employee copies of Form W-2AS, W-2CM, SSA, furnish the employee the corrected copies. Mark the
W-2GU, or W-2VI marked “REISSUED STATEMENT.” original Copy A “Void” in the proper box and send the new
Don't send Copy A of the reissued form to the SSA. Copy A as explained above. Only send the new Copy A to
the SSA; don't send the Copy A marked “Void.” You may
File Copy A of all Forms W-2AS, W-2CM, W-2GU, and be required to file Forms W-2c electronically. For more in-
W-2VI with Form W-3SS, Transmittal of Wage and Tax formation, see the General Instructions for Forms W-2 and
Statements, with the SSA by January 31, 2023. W-3.
Employers in the CNMI should contact their local When reconciling Forms W-2 and W-3 to Form
TIP tax department for instructions on completing ! 941-SS, 944, or 943 for 2022, you should con-
Form W-2CM. You can get Form W-2CM and its CAUTION sider that paid qualified sick leave wages and
instructions by going to Finance.gov/mp/forms.php, or by qualified family leave wages for leave taken after March
calling 670-664-1000. 31, 2020, and before April 1, 2021, aren't subject to the
employer share of social security tax.
Filing Forms W-2 electronically. File your Forms W-2
electronically by January 31, 2023. For electronic filing of
Forms W-2, go to SSA.gov/employer. You may be re-
quired to file Forms W-2 electronically. For details, see the 11. Federal Unemployment
General Instructions for Forms W-2 and W-3.
If you experience problems filing electronically, contact (FUTA) Tax—U.S. Virgin
the SSA at 800-772-6270. To speak with the SSA's Em-
ployer Services Liaison Officer for your region, call Islands Employers Only
212-264-3865 for the U.S. Virgin Islands or 510-970-8247
for Guam, American Samoa, and the CNMI. You may also The Federal Unemployment Tax Act (FUTA), with state
go to the SSA's Regional Employer Services Liaison Offi- unemployment systems, provides for payments of unem-
cers website at SSA.gov/employer/ ployment compensation to workers who have lost their
wage_reporting_specialists.htm. jobs. Most employers pay both a federal and a state un-
employment tax. Only the employer pays FUTA tax; it isn't
Waiver. You may request a waiver from filing electron- withheld from your employees' wages. For more informa-
ically on Form 8508. You must submit Form 8508 to the tion, see the Instructions for Form 940.
IRS at least 45 days before the due date of Form W-2AS,
W-2CM, W-2GU, or W-2VI. See the Form 8508 instruc- You must file Form 940 if you’re subject to FUTA tax
tions for more information. under the following rules.

Filing Forms W-2 on paper. By January 31, 2023, (or In general. You’re subject to FUTA tax in 2023 on the
when filing a final return if you make final payments before wages you pay employees who aren't farmworkers or
the end of the year), send your completed forms to the fol- household workers if:
lowing locations. 1. You paid wages of $1,500 or more in any calendar
• Employers in American Samoa, the CNMI, Guam, and quarter of 2022 or 2023, or
the U.S. Virgin Islands must send Copy A of Forms
2. You had one or more employees for at least some
W-2AS, W-2CM, W-2GU, and W-2VI, and a Form
part of a day in any 20 or more different weeks in
W-3SS to the SSA at the address shown on Form
2022 or 20 or more different weeks in 2023.
W-3SS.
• Send Copy 1 of Forms W-2AS, W-2CM, W-2GU, and Household workers. You’re subject to FUTA tax only if
W-2VI, and Form W-3SS to your local tax department you paid total cash wages of $1,000 or more (for all

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household workers) in any calendar quarter in 2022 or subject to FUTA tax. If you’re entitled to the maximum
2023. 5.4% credit, the FUTA tax rate after the credit is 0.6%.
You’re entitled to the maximum credit if you paid your U.S.
Farmworkers. You’re subject to FUTA tax on the wages Virgin Islands unemployment taxes in full, on time, and on
that you pay to farmworkers in 2023 if: all the same wages as are subject to FUTA tax, and as
• You paid total cash wages of $20,000 or more for the long as the U.S. Virgin Islands isn't determined to be a
farmwork in any calendar quarter to farmworkers dur- credit reduction state. See the Instructions for Form 940 to
ing 2022 or 2023, or determine the credit.
The U.S. Virgin Islands may exclude some types of wa-
• You employed 10 or more farmworkers during at least ges from its unemployment insurance tax, even though
some part of a day (whether or not at the same time) they’re subject to FUTA tax. In such a case, you may be
during any 20 or more different weeks in 2022 or 20 or required to deposit more than 0.6% FUTA tax on those
more different weeks in 2023. wages. Contact the U.S. Virgin Islands Department of La-
To determine whether you meet either test above, you bor for information on wages subject to the U.S. Virgin Is-
must count wages paid to aliens admitted on a temporary lands unemployment insurance tax. See the Instructions
basis to the United States to perform farmwork, also for Form 940 for further guidance.
known as H-2A visa workers. However, wages paid to In years when the U.S. Virgin Islands is determined to
H-2A visa workers aren't subject to FUTA tax. be a credit reduction state, you must include liabilities
In most cases, farmworkers supplied by a crew leader owed for credit reduction with your fourth quarter deposit.
are considered employees of the farm operator for FUTA You may deposit the anticipated extra liability throughout
tax purposes. However, this isn't the case if either of the the year, but it isn't due until the due date for the deposit
following applies and the crew leader isn't an employee of for the fourth quarter, and the associated liability should
the farm operator. be recorded as being incurred in the fourth quarter. See
the Instructions for Form 940 for more information.
1. The crew leader is registered under the Migrant and
Seasonal Agricultural Worker Protection Act. Form 940. By January 31, 2023, file your 2022 Form
2. Substantially all of the workers supplied by the crew 940. If you made all FUTA tax deposits on time, you may
leader operate or maintain tractors, harvesting or file Form 940 by February 10, 2023.
cropdusting machines, or other machines provided by
Deposits. For deposit purposes, figure FUTA tax quar-
the crew leader.
terly. Determine your FUTA tax liability by multiplying the
If (1) or (2) applies, the farmworkers are generally em- amount of taxable wages paid during the quarter by 0.6%
ployees of the crew leader. (0.06). Stop depositing FUTA tax on an employee’s wa-
ges when he or she reaches $7,000 in taxable wages for
Computing FUTA tax rate. For 2023, the FUTA tax rate the calendar year. If your FUTA tax liability for any calen-
is 6.0%. The tax applies to the first $7,000 you pay to dar quarter is $500 or less, you don't have to deposit the
each employee as wages during the year. The $7,000 is tax. Instead, you may carry it forward and add it to the lia-
the federal FUTA wage base. Your wage base in the U.S. bility figured in the next quarter to see if you must make a
Virgin Islands may be different. deposit. If your FUTA tax liability for any calendar quarter
Generally, you can take a credit against your FUTA tax is over $500 (including any FUTA tax carried forward from
for amounts you paid into U.S. Virgin Islands unemploy- an earlier quarter), you must deposit the tax by EFT. See
ment funds. The credit may be as much as 5.4% of wages section 8 for more information on deposits.

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12. Special Rules for Various Types of Employment and

Payments
The following table summarizes the treatment of special classes of employment and special types of payments. Employers who need more detailed
information should consult their IRS representative or see the Employment Tax Regulations.
Treatment Under Employment Taxes
Special Classes of Employment and Special Social Security and Medicare (including FUTA (U.S. Virgin Islands Only)
Types of Payments Additional Medicare Tax when wages are
paid in excess of $200,000)
Agricultural labor:
1. Service on farm in connection with cultivating Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
soil; raising or harvesting any agricultural or is met.
horticultural commodity; the care of livestock,
poultry, bees, fur-bearing animals, or wildlife.
2. Service in employ of owner or operator of farm if Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
major part of the services are performed on is met.
farm, in management or maintenance, etc., of
farm, tools, or equipment, or in salvaging timber,
or clearing brush and other debris left by
hurricane.
3. In connection with the production and Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
harvesting of turpentine and other oleoresinous is met.
products.
4. Cotton ginning. Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
is met.
5. In connection with hatching of poultry. Taxable (not farmwork if performed off farm).* Taxable if either test in section 11 is met.
6. In operation or maintenance of ditches, canals, Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
reservoirs, or waterways used only for supplying is met.
or storing water for farming purposes and not
owned or operated for profit.
7. In processing, packaging, delivering, etc., any
agricultural or horticultural commodity in its
unmanufactured state:
a. In employ of farm operator. If operator produced over half of commodity If employer produced over half of commodity
processed, taxable if $150 test or $2,500 processed, taxable if either test in section 11
test in section 6 is met; otherwise taxable is met; otherwise taxable (not farmwork).
(not farmwork).*
b. In employ of unincorporated group of farm If group produced all commodity processed, If employer produced over half of commodity
operators (never more than 20). taxable if $150 test or $2,500 test in section processed, taxable if either test in section 11
6 is met; otherwise taxable (not farmwork).* is met; otherwise taxable (not farmwork).
c. In employ of other groups of farm operators Taxable (not farmwork).* If employer produced over half of commodity
(including cooperative organizations and processed, taxable if either test in section 11
commercial handlers). is met; otherwise taxable (not farmwork).
8. Handling or processing commodities after Taxable (not farmwork).* Taxable (not farmwork).
delivery to terminal market for commercial
canning or freezing.
Aliens:
1. Resident
a. Service performed in U.S.** Same as U.S. citizen; exempt if any part of Same as U.S. citizen.
service as crew member of foreign vessel or
aircraft is performed outside U.S.
b. Service performed outside U.S.** Taxable if (a) working for an American Exempt unless on or in connection with an
employer; or (b) an American employer by American vessel or aircraft and either
agreement with the IRS covers U.S. citizens performed under contract made in U.S. or
and residents employed by its foreign alien is employed on such vessel or aircraft
affiliates, or subsidiary of an American when it touches U.S. port.
employer.
2. Nonresidents working in U.S.***
a. Workers lawfully admitted under section Exempt. Exempt.
101(a)(15)(H)(ii)(a) of the Immigration
and Nationality Act on a temporary
basis to perform agricultural labor
(“H-2A” workers).
* Wages for services not considered farmwork are reported on Forms 941-SS or Form 944. Other exemptions may apply. See section 4 and section 9.
** Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.
*** U.S. includes U.S. Virgin Islands, Guam, American Samoa, and the CNMI.

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                                                                          Treatment Under Employment Taxes
Special Classes of Employment and Special            Social Security and Medicare (including       FUTA (U.S. Virgin Islands Only)
               Types of Payments                     Additional Medicare Tax when wages are 
                                                     paid in excess of $200,000)
Aliens (continued):
b. Student, scholar, trainee, teacher, etc.,         Exempt if service is performed for purposes specified in section 101(a)(15)(F), (J), (M), or (Q) 
 as nonimmigrant alien under section                 of the Immigration and Nationality Act. However, these taxes may apply if the employee 
 101(a)(15)(F), (J), (M), or (Q).                    becomes a resident alien. 
c. Philippine resident admitted to                   Exempt if service is performed for purposes specified in section 101(a)(15)(H)(ii) of the 
Guam or CNMI under section                           Immigration and Nationality Act. However, these taxes may apply if the employee becomes a 
101(a)(15)(H)(ii) of the                             resident alien.
Immigration and Nationality Act.
d. Philippine resident not admitted                  Taxable.                                      Exempt.
to CNMI under section 
101(a)(15)(H)(ii) of the 
Immigration and Nationality Act 
for services performed in the CNMI on or after 
January 1, 2015.
e. Korean resident admitted to Guam under            Exempt if service is performed for purposes   Exempt.
section 101(a)(15)(H)(ii) of the                     specified in section 101(a)(15)(H)(ii) of the 
Immigration and Nationality Act.                     Immigration and Nationality Act. However, 
                                                     these taxes may apply if the employee 
                                                     becomes a resident alien. 
  f. Korean resident admitted to                     Taxable.                                      Exempt.
CNMI under section 
101(a)(15)(H)(ii) of the 
Immigration and Nationality Act.
g. All other nonresidents working in                 Same as U.S. citizen; exempt if any part of   Same as U.S. citizen.
U.S.***                                              service as crew member of foreign vessel 
                                                     or aircraft is performed outside U.S. and 
                                                     employer isn't an American employer.
3. Nonresident working on American                   Taxable if under contract made in U.S. or worker is employed on vessel or aircraft when it 
vessel or aircraft outside U.S.***                   touches U.S. port.
Deceased worker's wages:
1. Paid to beneficiary or estate in calendar year of Taxable.                                      Taxable.
worker's death.
2. Paid to beneficiary or estate after the year of   Exempt.                                       Exempt.
worker's death.
Dependent care assistance programs (limited          Exempt to the extent that it is reasonable to believe that amounts will be excludable from gross 
to $5,000; $2,500 if married filing separately).     income under section 129.
Disabled worker's wages paid after the year in       Exempt if worker didn't perform any service   Taxable.
which worker became entitled to disability           for employer during period for which 
insurance benefits under the Social Security         payment is made.
Act.
Domestic service in college clubs, fraternities,     Exempt if paid to regular student; also exempt  Taxable if employer paid total cash wages of 
and sororities.                                      if employee is paid less than $100 in a year  $1,000 or more (for all household 
                                                     by an income-tax-exempt employer.             employees) in any calendar quarter in the 
                                                                                                   current or preceding year.
Family employees:
1. Child employed by parent (or by partnership in    Exempt until age 18.                          Exempt until age 21.
which each partner is a parent of the child).
2. Child employed by parent for domestic work or     Exempt until age 21.                          Exempt until age 21.
not in the course of a trade or business.
3. Parent employed by child.                         Taxable if in course of the child's business. Exempt.
                                                     For household work in private home of 
                                                     child, see Pub. 926.
4. Spouse employed by spouse.                        Taxable if in course of spouse's business.    Exempt.
Federal employees:
1. Members of uniformed services; Young Adult        Taxable.                                      Exempt.
Conservation Corps, Job Corps, or National 
Volunteer Antipoverty Program; Peace Corps 
volunteers and volunteer leaders.
2. All others.                                       Taxable if employee is covered by FERS or     Exempt unless worker is a seaman performing 
                                                     has a break in service of more than 1 year    services on or in connection with American 
                                                     (unless the break in service was for          vessel owned by or chartered to the United 
                                                     temporary military or reserve duty). Others   States and operated by general agent of 
                                                     generally subject to Medicare tax.            Secretary of Commerce.
*** U.S. includes U.S. Virgin Islands, Guam, American Samoa, and the CNMI.

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Treatment Under Employment Taxes
Special Classes of Employment and Special Social Security and Medicare (including FUTA (U.S. Virgin Islands Only)
Types of Payments Additional Medicare Tax when wages are
paid in excess of $200,000)
Fishing and related activities, employment in
connection with catching, harvesting,
farming, etc.:
1. Salmon or halibut. Taxable unless (3) applies. Taxable unless (3) applies.
2. Other fish and other aquatic forms of animal and Taxable unless (3) applies. Exempt unless on vessel of more than 10 net
vegetable life. tons and (3) doesn't apply.
3. An arrangement with the owner or operator of Exempt if any cash remuneration is:
the boat by which the individual receives a
share of the boat's catch (or proceeds from the (a) $100 or less,
sale of the catch), the share depending on the (b) Contingent on minimum catch, and
boat's catch, and operating crew of the boat is (c) Paid solely for additional duties (such as mate, engineer, or cook for which cash
normally fewer than 10 individuals.* remuneration is traditional).
Foreign governments and international Exempt. Exempt.
organizations.
Foreign service by U.S. citizens:
1. As U.S. Government employee. Same as within U.S. Exempt. See also Federal employees, earlier.
2. For foreign affiliates or subsidiaries of American Exempt unless (a) an American employer by Exempt unless (a) on American vessel or
employers and other private employers. agreement with the IRS covers U.S. citizens aircraft and work is performed under contract
employed by its foreign affiliates or made in U.S. or worker is employed on
subsidiaries, or (b) U.S. citizen works for vessel when it touches U.S. port, or (b) U.S.
American employer. citizen works for American employer (except
in a contiguous country with which the U.S.
has an agreement for unemployment
compensation) or in the U.S. Virgin Islands.
Fringe benefits. Taxable on excess of fair market value of the benefit over the sum of an amount paid for it by
the employee and any amount excludable by law. However, optional special valuation rules
may apply.** See Pub.15-B for details.
Group-term life insurance costs. See Pub.15-B Exempt, except for the cost of premiums that Exempt.
for details. provide more than $50,000 coverage.
Homeworkers (industrial, cottage-industry):
1. Common law employees. Taxable. Taxable.
2. Statutory employees. See section 2. Taxable if paid $100 or more in cash in a year. Exempt.
Hospital employees:
1. Interns. Taxable. Exempt.
2. Patients. Taxable. Exempt for state or local government Exempt.
hospitals.
Household workers (domestic service in private Taxable if paid $2,600 or more in cash in Taxable if employee paid total cash wages of
homes). Also see Domestic service in college 2023. Exempt if performed by an individual $1,000 or more (for all household
clubs, fraternities, and sororities, earlier. who is under age 18 during any part of the employees) in any calendar quarter in the
calendar year and the work isn't the current or preceding year.
principal occupation of the employee.
Insurance agents or solicitors:
1. Full-time life insurance salesperson. Taxable. Taxable if employee under common law and
not paid solely by commissions (applies to
2. Other salesperson of life, casualty, etc., Taxable only if employee under common law. both (1) and (2)).
insurance.
Interest foregone on below-market loans See Pub.15-A.
related to compensation and deemed
original issue discount. See section 7872 and
its regulations for details.
Ministers of churches performing duties as Exempt. Exempt.
such.
* Income derived by Native Americans exercising fishing rights is generally exempt from employment taxes.
** Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.

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Treatment Under Employment Taxes
Special Classes of Employment and Special Social Security and Medicare (including FUTA (U.S. Virgin Islands Only)
Types of Payments Additional Medicare Tax when wages are
paid in excess of $200,000)
Newspaper carrier under age 18 delivering Exempt. Exempt.
directly to readers.
Newspaper and magazine vendors buying at Exempt. Exempt.
fixed prices and retaining excess from
sales to customers.
Noncash payments:
1. For household work, agricultural labor, and Exempt. Exempt.
service not in the course of the employer's trade
or business.
2. To certain retail commission salespersons Taxable. Taxable.
ordinarily paid solely on a cash commission
basis.
Nonprofit organizations:
1. Religious, educational, charitable, etc., Taxable if paid $100 or more in a year. (See Exempt.
organizations described in section 501(c)(3) Form 8274, Certification by Churches and
exempt from income tax under section 501(a). Qualified Church-Controlled Organizations
Electing Exemption From Employer Social
Security and Medicare Taxes, for election
out of social security and Medicare
coverage for certain churches and
church-controlled organizations.)
2. Corporations organized under Act of Congress Taxable if employee is paid $100 or more in a Taxable if employee is paid $50 or more in a
described in section 501(c). year unless services excepted by section quarter unless services excepted by section
3121(b)(5) or (6). 3306(c)(6).
3. Other organizations exempt under section Taxable if employee is paid $100 or more in a Taxable if employee is paid $50 or more in a
501(a) (other than a pension, profit-sharing, or year. quarter.
stock bonus plan described in section 401(a)) or
under section 521.
Partners: Bona fide members of a partnership. Exempt. Exempt.
Religious orders: Members who are
instructed by the order to perform services:
1. For the order, agency of the supervising church, Exempt unless member has taken a vow of Exempt.
or associated institution. poverty and the religious order or its
autonomous subdivision irrevocably elects
coverage for entire active membership.
2. For any organization other than those described Taxable. Taxable.
in (1) above.
Retirement and pension plans: See Pub.15-A for details and information on employer contributions to nonqualified deferred
compensation arrangements.
1. Employer contributions to a qualified plan. Exempt. Exempt.
2. Elective employee contributions and deferrals Taxable. Taxable.
to a plan containing a qualified cash or deferred
compensation arrangement (for example,
401(k)).
3. Employee salary reduction contributions to a Taxable. Taxable.
SIMPLE retirement account.
4. Employer contributions to individual retirement Exempt except for amounts contributed under a salary reduction SEP agreement.
accounts under a simplified employee pension
(SEP) plan.
5. Employer contributions to section 403(b) Taxable if paid through a salary reduction agreement (written or otherwise).
annuity contracts.
6. Distributions from qualified retirement and Exempt. Exempt.
pension plans and section 403(b) annuities.
Salespersons:
1. Common law employees. Taxable. Taxable.
2. Statutory employees (referred to in section 2). Taxable. Taxable except for full-time life insurance sales
agents.
3. Statutory nonemployees (qualified real estate Exempt. Treated as self-employed individuals if substantially all payments directly related to
agents and direct sellers). sales or other output and services performed as nonemployees specified in written contract.
Direct sellers must be in the business of selling consumer products other than in a permanent
retail place of business.

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Treatment Under Employment Taxes
Special Classes of Employment and Special Social Security and Medicare (including FUTA (U.S. Virgin Islands Only)
Types of Payments Additional Medicare Tax when wages are
paid in excess of $200,000)
Scholarships and fellowship grants (includible Taxability depends on the nature of the employment and the status of the organization. See
in income under section 117(c)). Students below.
Severance or dismissal pay. Taxable. Taxable.
Service not in the course of the employer's Taxable if employee is paid $100 or more in Taxable only if employee is paid $50 or more in
trade or business, other than on a farm cash in a year. cash in a quarter and works on 24 or more
operated for profit or for household employment different days in that quarter or in the
in private homes. preceding quarter.
Sickness or injury payments under:
1. Workers’ compensation law. Exempt. Exempt.
2. Certain employer plans. Exempt after end of 6 calendar months after calendar month employee last worked for
3. No employer plan. employer (applies to both (2) and (3)). See Pub.15-A for details.
Students:
1. Student enrolled and regularly attending
classes (generally, at least half-time or
equivalent) while pursuing course of study,
performing services for:
a. Private school, college, or university. Exempt. Exempt.
b. Auxiliary nonprofit organization operated for Exempt unless services are covered by a Exempt.
and controlled by school, college, or section 218 (Social Security Act) agreement.
university.
c. Public school, college, or university. Exempt unless services are covered by a Exempt.
section 218 (Social Security Act) agreement.
2. Full-time student performing service for Taxable. Exempt unless program was established for or
academic credit, combining academic on behalf of an employer or group of
instruction with work experience as an integral employers.
part of the program.
3. Student nurse performing part-time services for Exempt. Exempt.
nominal earnings at hospital as incidental part of
training.
4. Student employed by organized camps. Taxable. Exempt.
Supplemental unemployment compensation Exempt under certain conditions. See Pub 15-A.
benefits.
Territory government employees (other than (See section 3121(b)(7)) or go to SSA.gov.
federal):
1. U.S. Virgin Islands. Taxable if covered by section 218 agreement Exempt.
with SSA.
2. American Samoa and political subdivisions. Taxable, unless employee covered by a Exempt.
retirement system.
3. Guam. Exempt, except for certain temporary and Exempt.
intermittent employees.
4. The Commonwealth of the Northern Mariana Taxable (beginning in the fourth calendar Exempt.
Islands and political subdivisions. quarter of 2012).
Tips:
1. If $20 or more in a month. Taxable. Taxable for all tips reported in writing to
employer.
2. If less than $20 in a month. Exempt. Exempt.
Workers’ compensation. Exempt. Exempt.

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to cover over these federal income taxes as required by
law, federal agencies must certify the amount of federal
13. Federal Agency Certifying income taxes withheld or collected from its employees
and pensioners by following the procedures discussed
Requirements of Federal
under Certification Procedures, later in this section. As
Income Taxes Withheld From discussed in the Caution next, federal agencies aren't re-
quired to certify the amount of local CNMI taxes that are
U.S. Government Employees withheld or collected.
The U.S. Treasury Department and the CNMI Di-
and Federal Pension ! vision of Revenue and Taxation entered into an
Recipients CAUTION agreement under 5 U.S.C. section 5517 in De-
cember 2006. Under this agreement, all federal employers
(including the Department of Defense) are required to
withhold CNMI income taxes (rather than federal income
Special Certifying taxes) and deposit the CNMI taxes with the CNMI Treas-
ury for employees whose regular place of federal employ-
Requirements for Federal ment is in the CNMI. Federal employers are also required
to file quarterly and annual reports with the CNMI Division
Agencies of Revenue and Taxation. The 5517 agreement isn't appli-
cable to payments made to pensioners and compensation
This section sets forth the legal authorities requiring fed-
paid to members of the U.S. Armed Forces who are sta-
eral agencies to certify to the IRS the amount of federal in-
tioned in the CNMI but have a state of legal residence out-
come taxes withheld from amounts paid to U.S. Govern-
side the CNMI. For more information, including details on
ment employees working in, as well as federal civilian and
completing Form W-2, go to IRS.gov/5517Agreements.
military pensioners residing in, American Samoa, the
Commonwealth of the Northern Mariana Islands (CNMI),
and Guam. As noted below, these special certifying re- Guam
quirements don't apply to federal agencies who have em-
ployees working in Puerto Rico or the U.S. Virgin Islands. Code section 7654 and 48 U.S.C. section 1421(h) provide
that the U.S. Government is required to cover over to the
American Samoa Treasury of Guam the federal income taxes withheld on
amounts paid to military and civilian employees and pen-
Code sections 931(a), 931(d), and 7654 provide that the sioners who are residents of Guam. The effect of these
U.S. Government is required to transfer (“cover over”) to provisions is that the federal government transfers on at
the Treasury of American Samoa the federal income taxes least an annual basis the federal income taxes withheld or
withheld on amounts paid to military and civilian employ- collected from its employees and pensioners who are res-
ees and pensioners who are residents of American Sa- idents of Guam to the Guam Treasury. In order for the fed-
moa. The effect of these provisions is that the federal gov- eral government to cover over these federal income taxes
ernment transfers on at least an annual basis the federal as required by law, federal agencies must certify the
income taxes withheld or collected from its employees amount of federal income taxes withheld or collected from
and pensioners who are residents of American Samoa to its employees by following the procedures discussed un-
the American Samoa Treasury. In order for the federal der Certification Procedures, later in this section.
government to cover over these income taxes as required
by law, federal agencies must certify the amount of federal Puerto Rico
income taxes withheld or collected from its employees
and pensioners by following the procedures discussed These special certifying requirements don't apply to fed-
under Certification Procedures, later in this section. eral agencies who have employees working in Puerto
Rico.
Commonwealth of the Northern The U.S. Treasury Department and Puerto Rico
Mariana Islands ! entered into an agreement under 5 U.S.C. section
CAUTION 5517 in November 1988. Under this agreement,
Code section 7654 and 48 U.S.C. section 1681 [Public all federal employers (including the Department of De-
Law 94-241, section 703(b)] provide that the U.S. Govern- fense) are required to withhold Puerto Rico income taxes
ment is required to cover over to the Treasury of the CNMI (rather than federal income taxes) and deposit the Puerto
the federal income taxes withheld on amounts paid to mili- Rico taxes with the Puerto Rico Treasury for employees
tary and civilian employees and pensioners who are resi- whose regular place of federal employment is in Puerto
dents of the CNMI. The effect of these provisions is that Rico. Federal employers are also required to file quarterly
the federal government transfers on at least an annual ba- and annual reports with the Puerto Rico tax department.
sis the federal income taxes withheld or collected from its The 5517 agreement isn't applicable to payments made to
employees and pensioners who are residents of the CNMI pensioners and compensation paid to members of the
to the CNMI Treasury. In order for the federal government U.S. Armed Forces who are stationed in Puerto Rico but

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have a state of legal residence outside Puerto Rico. For Except as provided below, these certifications should
more information, including details on completing Form be in the form of a letter and should include:
W-2, go to IRS.gov/5517Agreements.
1. A citation to IRS Pub. 80 as the authority for the certifi-
cation,
U.S. Virgin Islands 2. The name of the federal certifying agency or depart-
ment,
These special certifying requirements don't apply to fed-
eral agencies who have employees working in the U.S. 3. The certifying agency’s EIN,
Virgin Islands.
4. The calendar quarter and fiscal year covered by the
certification,
5. The total number of individuals covered by the certifi-
“Federal Income Taxes” From
cation, and
American Samoa, the CNMI, or 6. The aggregate dollar amount of federal income taxes
withheld on all individuals covered by the certification.
Guam
A federal government department or agency that sub-
This section describes what “federal income taxes” are mits a certification on behalf of another department or
subject to these certification procedures. agency must include the name and EIN of each subordi-
nate or designated federal department or agency inclu-
For purposes of these cover over certification require-
ded, along with the required data for each subordinate or
ments, the term “federal income taxes” includes federal in-
designated department or agency. In this instance, the
come taxes that have been withheld from compensation
certifying agency must send the certification at least on an
and other amounts paid to and deposited into the U.S.
annual basis, no later than February 14.
Treasury on any of the following.
In addition, federal government agencies certifying for
a. Federal government civilian employees who are resi- compensation paid to military personnel not stationed in
dents of American Samoa, the CNMI, or Guam. American Samoa, the CNMI, or Guam but who have a
state of legal residence in one of these territories must
b. Recipients (including survivors) of federal pensions (ci-
provide each servicemember’s name, social security num-
vilian or military) who are residents of American Samoa,
ber, amount of annual salary paid, and total amount of an-
the CNMI, or Guam.
nual federal income tax withheld.
c. Military personnel stationed in American Samoa, the The amounts shown in the certification must agree with
CNMI, or Guam. the amounts of federal income tax withheld and reported
on the quarterly federal tax return(s) of the agency (Form
d. Military personnel not stationed in American Samoa,
941).
the CNMI, or Guam but who have a state of legal resi-
dence in any of these territories. Federal agencies must submit these certifications on a
quarterly basis no later than 45 days after the close of
e. Employees of a service or social organization associ- each calendar quarter as follows:
ated with a military or civilian agency in American Samoa,
the CNMI, or Guam. Quarter Due
First quarter (ending March 31) . . . . . . . . . . . . . . . . . May 15
Second quarter (ending June 30) . . . . . . . . . . . . . . . . Aug. 14
Certification Procedures
Third quarter (ending September 30) . . . . . . . . . . . . . Nov. 14
This section contains the procedures federal agencies Fourth quarter (ending December 31) . . . . . . . . . . . . . Feb. 14
must follow to certify to the IRS the amount of “federal in-
come taxes” paid to and deposited into the U.S. Treasury. Federal agencies should mail this certification to the
All departments and agencies of the federal government following address:
(as well as service and social organizations associated
with a military or civilian federal entity) that withhold fed- Internal Revenue Service
eral income taxes on amounts paid to employees and Revenue Systems and Analysis
pensioners of the United States (or any agency thereof) Attn: OS:CFO:FM:RA:S (77K St)
as provided herein must certify to the IRS each calendar 1111 Constitution Ave NW
quarter the total amount of federal income taxes withheld CFO/FM - Mail Stop 6167
that have been deposited into the U.S. Treasury. Federal Washington, DC 20224
agencies must submit a separate certification for federal Fax: 202-803-9691
income taxes creditable to American Samoa, the CNMI,
and Guam, as applicable.

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formation with you. Don’t post your social security number
(SSN) or other confidential information on social media
How To Get Tax Help sites. Always protect your identity when using any social
networking site.
If you have questions about a tax issue; need help prepar- The following IRS YouTube channels provide short, in-
ing your tax return; or want to download free publications, formative videos on various tax-related topics in English,
forms, or instructions, go to IRS.gov to find resources that Spanish, and ASL.
can help you right away.
• Youtube.com/irsvideos.
Preparing and filing your tax return. Go to IRS.gov/
• Youtube.com/irsvideosmultilingua.
EmploymentEfile for more information on filing your em-
ployment tax returns electronically. • Youtube.com/irsvideosASL.

Getting answers to your tax questions. On Watching IRS videos. The IRS Video portal
IRS.gov, you can get up-to-date information on (IRSVideos.gov) contains video and audio presentations
current events and changes in tax law. for individuals, small businesses, and tax professionals.
• IRS.gov/Help: A variety of tools to help you get an-
swers to some of the most common tax questions. Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
• IRS.gov/Forms: Find forms, instructions, and publica- your native language.
tions. You will find details on the most recent tax
changes and interactive links to help you find answers Free Over-the-Phone Interpreter (OPI) Service. The
to your questions. IRS is committed to serving our multilingual customers by
• You may also be able to access tax law information in offering OPI services. The OPI Service is a federally fun-
your electronic filing software. ded program and is available at Taxpayer Assistance
Centers (TACs), other IRS offices, and every VITA/TCE
return site. The OPI Service is accessible in more than
Need someone to prepare your tax return? There are 350 languages.
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), attorneys, Accessibility Helpline available for taxpayers with
and many others who don’t have professional credentials. disabilities. Taxpayers who need information about ac-
If you choose to have someone prepare your tax return, cessibility services can call 833-690-0598. The Accessi-
choose that preparer wisely. A paid tax preparer is: bility Helpline can answer questions related to current and
future accessibility products and services available in al-
• Primarily responsible for the overall substantive accu- ternative media formats (for example, braille, large print,
racy of your return, audio, etc.). The Accessibility Helpline doesn’t have ac-
• Required to sign the return, and cess to your IRS account. For help with tax law, refunds,
• Required to include their preparer tax identification or account-related issues, go to IRS.gov/LetUsHelp.

number (PTIN). Disasters. Go to Disaster Assistance and Emergency
Although the tax preparer always signs the return, Relief for Individuals and Businesses to review the availa-
you're ultimately responsible for providing all the informa- ble disaster tax relief.
tion required for the preparer to accurately prepare your
return. Anyone paid to prepare tax returns for others Getting tax forms and publications. Go to IRS.gov/
should have a thorough understanding of tax matters. For Forms to view, download, or print most of the forms, in-
more information on how to choose a tax preparer, go to structions, and publications you may need. Or, you can go
Tips for Choosing a Tax Preparer on IRS.gov. to IRS.gov/OrderForms to place an order.

Coronavirus. Go to IRS.gov/Coronavirus for links to in- Getting tax publications and instructions in eBook
formation on the impact of the coronavirus, as well as tax format. You can also download and view popular tax
relief available for individuals and families, small and large publications and instructions (including Pub. 80) on mo-
businesses, and tax-exempt organizations. bile devices as eBooks at IRS.gov/eBooks.

Employers can register to use Business Services On- Note. IRS eBooks have been tested using Apple's
line. The SSA offers online service at SSA.gov/employer iBooks for iPad. Our eBooks haven’t been tested on other
for fast, free, and secure online W-2 filing options to dedicated eBook readers, and eBook functionality may
CPAs, accountants, enrolled agents, and individuals who not operate as intended.
process Form W-2 and Form W-2c.
Getting a transcript of your return. You can get a
IRS social media. Go to IRS.gov/SocialMedia to see the copy of your tax transcript or a copy of your return by call-
various social media tools the IRS uses to share the latest ing 800-829-4933 or by mailing Form 4506-T (transcript
information on tax changes, scam alerts, initiatives, prod- request) or Form 4506 (copy of return) to the IRS.
ucts, and services. At the IRS, privacy and security are
our highest priority. We use these tools to share public in-

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Reporting and resolving your tax-related identity Understanding an IRS notice or letter you’ve re-
theft issues. ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter.
• Tax-related identity theft happens when someone
steals your personal information to commit tax fraud. Contacting your local IRS office. Keep in mind, many
Your taxes can be affected if your EIN is used to file a questions can be answered on IRS.gov without visiting an
fraudulent return or to claim a refund or credit. IRS TAC. Go to IRS.gov/LetUsHelp for the topics people
• The IRS doesn’t initiate contact with taxpayers by ask about most. If you still need help, IRS TACs provide
email, text messages (including shortened links), tele- tax help when a tax issue can’t be handled online or by
phone calls, or social media channels to request or phone. All TACs now provide service by appointment, so
verify personal or financial information. This includes you’ll know in advance that you can get the service you
requests for personal identification numbers (PINs), need without long wait times. Before you visit, go to
passwords, or similar information for credit cards, IRS.gov/TACLocator to find the nearest TAC and to check
banks, or other financial accounts. hours, available services, and appointment options. Or,
on the IRS2Go app, under the Stay Connected tab,
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
choose the Contact Us option and click on “Local Offices.”
Central webpage, for information on identity theft and
data security protection for taxpayers, tax professio-
nals, and businesses. If your EIN has been lost or sto- The Taxpayer Advocate Service (TAS)
len or you suspect you’re a victim of tax-related iden- Is Here To Help You
tity theft, you can learn what steps you should take.
What Is TAS?
Making a tax payment. Go to IRS.gov/Payments for in-
formation on how to make a payment using any of the fol- TAS is an independent organization within the IRS that
lowing options. helps taxpayers and protects taxpayer rights. Their job is
to ensure that every taxpayer is treated fairly and that you
• Debit or Credit Card: Choose an approved payment
know and understand your rights under the Taxpayer Bill
processor to pay online or by phone.
of Rights.
• Electronic Funds Withdrawal: Schedule a payment
when filing your federal taxes using tax return prepara- How Can You Learn About Your Taxpayer
tion software or through a tax professional. Rights?
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. The Taxpayer Bill of Rights describes 10 basic rights that
• Check or Money Order: Mail your payment to the ad- all taxpayers have when dealing with the IRS. Go to
dress listed on the notice or instructions. TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
• Cash: You may be able to pay your taxes with cash at your rights. Know them. Use them.
a participating retail store.
• Same-Day Wire: You may be able to do same-day What Can TAS Do for You?
wire from your financial institution. Contact your finan-
cial institution for availability, cost, and time frames. TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
Note. The IRS uses the latest encryption technology to their assistance, you will be assigned to one advocate
ensure that the electronic payments you make online, by who will work with you throughout the process and will do
phone, or from a mobile device using the IRS2Go app are everything possible to resolve your issue. TAS can help
safe and secure. Paying electronically is quick, easy, and you if:
faster than mailing in a check or money order.
• Your problem is causing financial difficulty for you,
What if I can’t pay now? Go to IRS.gov/Payments for your family, or your business;
more information about your options. • You face (or your business is facing) an immediate
• Apply for an online payment agreement IRS.gov/ ( threat of adverse action; or
OPA) to meet your tax obligation in monthly install- • You’ve tried repeatedly to contact the IRS but no one
ments if you can’t pay your taxes in full today. Once has responded, or the IRS hasn’t responded by the
you complete the online process, you will receive im- date promised.
mediate notification of whether your agreement has
been approved. How Can You Reach TAS?
• Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full TAS has offices in every state, the District of Columbia,
amount you owe. For more information on the Offer in and Puerto Rico. Your local advocate’s number is in your
Compromise program, go to IRS.gov/OIC. local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.

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How Else Does TAS Help Taxpayers?                            TAS for Tax Professionals

TAS  works  to  resolve  large-scale  problems  that  affect TAS can provide a variety of information for tax professio-
many taxpayers. If you know of one of these broad issues,    nals,  including  tax  law  updates  and  guidance,  TAS  pro-
report it to them at IRS.gov/SAMS.                           grams,  and  ways  to  let  TAS  know  about  systemic  prob-
                                                             lems you’ve seen in your practice.

                     To help us develop a more useful index, please let us know if you have ideas for index entries.
Index                See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                     943-X 14
A                                    944-X 14                               L
Adjustments   19                     Schedule H (Form 1040)        19       Lookback period:
Agricultural labor   23              SS-4 7                                  Farmworkers       14
Aliens, nonresidents    24           SS-5 5
Assistance (See Tax help)            SS-8 8                                 M
                                     W-2c 21                                Ministers 25
C                                  Fringe benefits  10 25,                  Monthly deposit schedule                     14
Calendar 5                           When fringe benefits are treated as 
Common-law employee        7         paid  10                               N
Corrected wage and tax             Fringe Benefits:                         Newspaper delivery     26
  statement   21                     Depositing taxes on fringe             Noncash payments       26
Crew leaders  8                      benefits    10                         Nonprofit organizations      26
Current period adjustments    19     Social security and Medicare taxes 
                                     withholding on fringe benefits      10 P
D                                    Special accounting rule for fringe 
                                     benefits provided during               Partners 26
Deposit:                             November and December            10    Penalties 17
  How to deposit     17              Valuation of vehicles provided to      Pension plans      26
  Penalties 17                       employees     10                       Prior period adjustments     19
  Period 14                        FUTA tax 21                              Publications (See Tax help)
  Rules:
  $100,000 next-day deposit   16   G                                        R
  Accuracy of deposits     16      Government employees,                    Recordkeeping      5
  Schedules:                         nonfederal  27                         Religious orders     26
  Monthly    14                    Group-term life insurance          25    Retirement and pension plans                   26
  Semiweekly     14
Deposit Taxes:                     H                                        S
  $2,500 rule 13                   Hiring new employees         5           Salespersons       26
  Payment with Return   13         Homeworkers     25                       Scholarships and fellowships                   27
  Requirements  13                 Hospital employees:                      Semiweekly deposit schedule                    14
  When to deposit    13              1.Interns. 25                          Severance pay      27
                                     2.Patients. 25                         Sick pay 27
E                                  Household employers          19          Social Security and Medicare 
Electronic deposits     17         Household workers           19 25,        Taxes for Farmworkers:
Electronic filing and payment 4    How to deposit   17                       Exceptions to the $150 and $2,500 
Employee   7                       How To Figure Social Security and           tests  12
Employer identification number       Medicare Taxes          12              Farmworkers       11
  (EIN) 7                            Additional Medicare Tax      12         The $150 Test or the $2,500 
                                     Deducting the tax       12                Test  12
F                                    Household and agricultural             Social security card, applying for 
Family employees     24              employers     12                        a 8
Farm crew leaders    8               Sick pay 12                            Social security number:
Farmworkers   19                     Taxes paid by employer       12         Registering for SSNVS      9
Federal agency certifying                                                    Verification of SSNs
  requirements   28                I                                        Social security number (SSN)                   8
Federal employees    24            Insurance agents          25              Applying for an SSN   8
Fishing 25                         IRS help (employee v.                     Employee's name and SSN, 
Form 13                              subcontractor)          8                 correctly record the     9
  8274  26                                                                   Social security card,:
  941-SS  19                                                                   employee's      8
  941-X  14

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  Social security number, where to Collecting taxes on tips 11     What's New 1
  get and file application forms 9 Ordering rule 11                New Pub. 5146 explains 
Statutory employee 7               Reporting tips 11               employment tax examinations 
Statutory nonemployee 8            Trust fund recovery penalty 18  and appeal rights. 5
Students 27                                                        Work opportunity tax credit for 
Supplemental unemployment          W                               qualified tax-exempt 
                                                                   organizations hiring qualified 
  compensation benefits 27         Wage and Tax Statement   21     veterans extended.  2
                                   Wages and Other Compensation   9
T                                                                  When To Deposit:
                                   Sick pay 10                     Lookback period nonfarm 
Tax help 30                        Travel and business expenses 10 workers    13
Tips 11 27, 

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