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            Department of the Treasury                   Contents
            Internal Revenue Service
                                                         What's New     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                                         Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publication 80
Cat. No. 46153G                                          Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
                                                         Introduction   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
                                                         1. Employer Identification Number (EIN)                    . . . . . . . . 7
(Circular SS),
                                                         2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . .            8
Federal Tax Guide for                                    3. Employee's Social Security Number (SSN)                         . . . . 9
Employers in the U.S.                                    4. Wages and Other Compensation                    . . . . . . . . . . .   10
Virgin Islands, Guam,                                    5. Tips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
American Samoa, and the                                  6. Social Security and Medicare Taxes for 
                                                         Farmworkers            . . . . . . . . . . . . . . . . . . . . . . . . .   12
Commonwealth of the 
                                                         7. How To Figure Social Security and Medicare 
Northern Mariana Islands                                 Taxes        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
                                                         8. Depositing Taxes        . . . . . . . . . . . . . . . . . . . . . . .   13
For use in 2022                                          9. Employer's Returns          . . . . . . . . . . . . . . . . . . . . .   19
                                                         10. Wage and Tax Statements                . . . . . . . . . . . . . . .   21
                                                         11. Federal Unemployment (FUTA) Tax—U.S. 
                                                         Virgin Islands Employers Only . . . . . . . . . . . .                      22
                                                         12. Special Rules for Various Types of 
                                                         Employment and Payments . . . . . . . . . . . . . .                        24
                                                         13. Federal Agency Certifying Requirements of 
                                                         Federal Income Taxes Withheld From U.S. 
                                                         Government Employees and Federal 
                                                         Pension Recipients               . . . . . . . . . . . . . . . . . . . .   29
                                                         How To Get Tax Help          . . . . . . . . . . . . . . . . . . . . . .   31
                                                         Index  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

                                                         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
                                                         The  COVID-19  related  credit  for  qualified  sick  and 
                                                         family  leave  wages  is  limited  to  leave  taken  after 
                                                         March 31, 2020, and before October 1, 2021.                          Gener-
                                                         ally, the credit for qualified sick and family leave wages as 
Get forms and other information faster and easier at:    enacted  under  the  Families  First  Coronavirus  Response 
• IRS.gov (English)    • IRS.gov/Korean (한국어)            Act  (FFCRA)  and  amended  and  extended  by  the 
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) COVID-related Tax Relief Act of 2020 for leave taken after 
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) March 31, 2020, and before April 1, 2021, and the credit 
                                                         for qualified sick and family leave wages under sections 
                                                         3131, 3132, and 3133 of the Internal Revenue Code, as 

Dec 20, 2021

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enacted under the American Rescue Plan Act of 2021 (the               The Medicare tax rate is 1.45% each for the employee 
ARP),  for  leave  taken  after  March  31,  2021,  and  before       and  employer,  unchanged  from  2021.  There  is  no  wage 
October 1, 2021, have expired. However, employers that                base limit for Medicare tax.
pay  qualified  sick  and  family  leave  wages  in  2022  for        Social security and Medicare taxes apply to the wages 
leave taken after March 31, 2020, and before October 1,               of household workers you pay $2,400 or more in cash wa-
2021,  are  eligible  to  claim  a  credit  for  qualified  sick  and ges in 2022. Social security and Medicare taxes apply to 
family leave wages in 2022. See the March 2022 revision               election workers who are paid $2,000 or more in cash or 
of the Instructions for Form 941-SS, the 2022 Instructions            an equivalent form of compensation in 2022.
for  Form  944,  or  the  2022  Instructions  for  Form  943  for 
more information.

The COVID-19 related employee retention credit has                    Reminders
expired.   The  employee  retention  credit  enacted  under 
the  Coronavirus  Aid,  Relief,  and  Economic  Security              Paying the deferred amount of the employer share of 
(CARES)  Act  and  amended  and  extended  by  the  Tax-              social security tax. The CARES Act allowed employers 
payer Certainty and Disaster Tax Relief Act of 2020 was               to defer the deposit and payment of the employer share of 
limited to qualified wages paid after March 12, 2020, and             social security tax. The deferred amount of the employer 
before July 1, 2021. The employee retention credit under              share of social security tax was only available for deposits 
section 3134 of the Internal Revenue Code, as enacted by              due  on  or  after  March  27,  2020,  and  before  January  1, 
the  ARP  and  amended  by  the  Infrastructure  Investment           2021, as well as deposits and payments due after January 
and  Jobs  Act,  was  limited  to  wages  paid  after  June  30,      1,  2021,  that  were  required  for  wages  paid  on  or  after 
2021,  and  before  October  1,  2021,  unless  the  employer         March 27, 2020, and before January 1, 2021. One-half of 
was a recovery startup business. An employer that was a               the  employer  share  of  social  security  tax  is  due  by  De-
recovery startup business could also claim the employee               cember 31, 2021, and the remainder is due by December 
retention credit for wages paid after September 30, 2021,             31, 2022. Because both December 31, 2021, and Decem-
and before January 1, 2022.                                           ber 31, 2022, are nonbusiness days, payments made on 
                                                                      the next business day will be considered timely. Any pay-
Credit  for  COBRA  premium  assistance  payments  is 
                                                                      ments or deposits you make before December 31, 2021, 
limited to periods of coverage beginning on or after 
                                                                      are first applied against your payment due on December 
April 1, 2021, through periods of coverage beginning 
                                                                      31, 2021, and then applied against your payment due on 
on or before September 30, 2021. Section 9501 of the 
                                                                      December 31, 2022. For more information, go to IRS.gov/
ARP provides for COBRA premium assistance in the form 
                                                                      ETD.  Also  see  the  Instructions  for  Form  941-SS,  the  In-
of  a  full  reduction  in  the  premium  otherwise  payable  by 
                                                                      structions for Form 944, or the Instructions for Form 943 
certain  individuals  and  their  families  who  elect  COBRA 
                                                                      for  more  information,  including  how  to  pay  the  deferred 
continuation coverage due to a loss of coverage as the re-
                                                                      amount.
sult of a reduction in hours or an involuntary termination of 
                                                                      Paying the deferred amount of the employee share of 
employment  (assistance  eligible  individuals).  This  CO-
                                                                      social  security  tax. The  Presidential  Memorandum  on 
BRA premium assistance is available for periods of cover-
                                                                      Deferring Payroll Tax Obligations in Light of the Ongoing 
age beginning on or after April 1, 2021, through periods of 
                                                                      COVID-19  Disaster,  issued  on  August  8,  2020,  directed 
coverage beginning on or before September 30, 2021. A 
                                                                      the Secretary of the Treasury to defer the withholding, de-
premium payee is entitled to the COBRA premium assis-
                                                                      posit, and payment of the employee share of social secur-
tance credit at the time an eligible individual elects cover-
                                                                      ity tax on wages paid during the period from September 1, 
age. Therefore, due to the COBRA notice and election pe-
                                                                      2020,  through  December  31,  2020.  The  deferral  of  the 
riod requirements (generally, employers have 60 days to 
                                                                      withholding and payment of the employee share of social 
provide notice and assistance eligible individuals have 60 
                                                                      security tax was available for employees whose social se-
days to elect coverage), some employers may be eligible 
                                                                      curity wages paid for a biweekly pay period were less than 
to  claim  the  COBRA  premium  assistance  credit  on  em-
                                                                      $4,000, or the equivalent threshold amount for other pay 
ployment tax returns for the first quarter of 2022. See the 
                                                                      periods. The employer was required to withhold and pay 
March 2022 revision of the Instructions for Form 941-SS, 
                                                                      the  total  deferred  employee  share  of  social  security  tax 
the  2022  Instructions  for  Form  944,  or  the  2022  Instruc-
                                                                      ratably from wages paid to the employee between Janu-
tions for Form 943 for more information.
                                                                      ary  1,  2021,  and  December  31,  2021.  If  necessary,  the 
Social security and Medicare tax for 2022. The rate of                employer  could  have  made  arrangements  to  otherwise 
social  security  tax  on  taxable  wages,  including  qualified      collect  the  total  deferred  taxes  from  the  employee.  The 
sick leave wages and qualified family leave wages paid in             employer is liable to pay the deferred taxes to the IRS and 
2022 for leave taken after March 31, 2021, and before Oc-             must do so before January 1, 2022, to avoid interest, pen-
tober  1,  2021,  is  6.2%  each  for  the  employer  and  em-        alties,  and  additions  to  tax  on  those  amounts.  Because 
ployee or 12.4% for both. Qualified sick leave wages and              January 1, 2022, is a nonbusiness day, payments made 
qualified family leave wages paid in 2022 for leave taken             on January 3, 2022, will be considered timely. For more 
after March 31, 2020, and before April 1, 2021, aren't sub-           information about the deferral of employee social security 
ject to the employer share of social security tax; therefore,         tax, see Notice 2020-65, 2020-38 I.R.B. 567, available at 
the tax rate on these wages is 6.2%. The social security              IRS.gov/irb/2020-38_IRB#NOT-2020-65;       and     Notice 
wage base limit is $147,000.                                          2021-11,  2021-06  I.R.B.  827,  available  at IRS.gov/irb/

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2021-06_IRB#NOT-2021-11. Also see the Instructions for Work opportunity tax credit for qualified tax-exempt
Form 941-SS, the Instructions for Form 944, or the In- organizations hiring qualified veterans. Qualified
structions for Form 943 for more information, including tax-exempt organizations that hire eligible unemployed
how to pay the deferred amount. veterans may be able to claim the work opportunity tax
Payroll tax credit for certain tax-exempt organiza- credit against their payroll tax liability using Form 5884-C.
tions affected by qualified disasters. Section 303(d) of For more information, go to IRS.gov/WOTC.
the Taxpayer Certainty and Disaster Tax Relief Act of Definition of marriage. A marriage of two individuals is
2020 allows for a payroll tax credit for certain tax-exempt recognized for federal tax purposes if the marriage is rec-
organizations affected by certain qualified disasters not ognized by the state, possession, or territory of the United
related to COVID-19. This credit will be claimed on Form States in which the marriage is entered into, regardless of
5884-D (not on Form 941-SS, Form 944, or Form 943). legal residence. Two individuals who enter into a relation-
Form 5884-D is filed after the Form 941-SS, Form 944, or ship that is denominated as a marriage under the laws of
Form 943 for the year for which the credit is being claimed a foreign jurisdiction are recognized as married for federal
has been filed. For more information about this credit, go tax purposes if the relationship would be recognized as a
to IRS.gov/Form5884D. marriage under the laws of at least one state, possession,
or territory of the United States, regardless of legal resi-
Disaster tax relief. Disaster tax relief is available for dence. Individuals who have entered into a registered do-
those impacted by disasters. For more information about mestic partnership, civil union, or other similar relationship
disaster relief, go to IRS.gov/DisasterTaxRelief. that isn't denominated as a marriage under the law of the
Moving expense reimbursement. P.L. 115-97, Tax state, possession, or territory of the United States where
Cuts and Jobs Act, suspends the exclusion for qualified such relationship was entered into aren't lawfully married
moving expense reimbursements from your employee's for federal tax purposes, regardless of legal residence.
income for tax years beginning after 2017 and before Certification program for professional employer or-
2026. However, the exclusion is still available in the case ganizations (PEOs). The Stephen Beck, Jr., Achieving a
of a member of the U.S. Armed Forces on active duty who Better Life Experience Act of 2014 required the IRS to es-
moves because of a permanent change of station due to a tablish a voluntary certification program for PEOs. PEOs
military order. The exclusion applies only to reimburse- handle various payroll administration and tax reporting re-
ment of moving expenses that the member could deduct if sponsibilities for their business clients and are typically
he or she had paid or incurred them without reimburse- paid a fee based on payroll costs. To become and remain
ment. See Moving Expenses in Pub. 3, Armed Forces' certified under the certification program, certified profes-
Tax Guide, for the definition of what constitutes a perma- sional employer organizations (CPEOs) must meet vari-
nent change of station and to learn which moving expen- ous requirements described in sections 3511 and 7705
ses are deductible. and related published guidance. Certification as a CPEO
Qualified small business payroll tax credit for in- may affect the employment tax liabilities of both the CPEO
creasing research activities. For tax years beginning and its customers. A CPEO is generally treated for em-
after 2015, a qualified small business may elect to claim ployment tax purposes as the employer of any individual
up to $250,000 of its credit for increasing research activi- who performs services for a customer of the CPEO and is
ties as a payroll tax credit against the employer share of covered by a contract described in section 7705(e)(2) be-
social security tax. The payroll tax credit election must be tween the CPEO and the customer (CPEO contract), but
made on or before the due date of the originally filed in- only for wages and other compensation paid to the indi-
come tax return (including extensions). The portion of the vidual by the CPEO. To become a CPEO, the organization
credit used against the employer share of social security must apply through the IRS Online Registration System.
tax is allowed in the first calendar quarter beginning after For more information or to apply to become a CPEO, go to
the date that the qualified small business filed its income IRS.gov/CPEO. Also see Revenue Procedure 2017-14,
tax return. The election and determination of the credit 2017-3 I.R.B. 426, available at IRS.gov/irb/
amount that will be used against the employer share of so- 2017-03_IRB#RP-2017-14.
cial security tax are made on Form 6765, Credit for In- Outsourcing payroll duties. Generally, as an employer,
creasing Research Activities. The amount from Form you're responsible to ensure that tax returns are filed and
6765, line 44, must then be reported on Form 8974, Quali- deposits and payments are made, even if you contract
fied Small Business Payroll Tax Credit for Increasing Re- with a third party to perform these acts. You remain re-
search Activities. Form 8974 is used to determine the sponsible if the third party fails to perform any required ac-
amount of the credit that can be used in the current quar- tion. Before you choose to outsource any of your payroll
ter. The amount from Form 8974, line 12, is reported on and related tax duties (that is, withholding, reporting, and
Form 941, Form 941-SS, Form 943, or Form 944. For paying over social security, Medicare, FUTA, and income
more information about the payroll tax credit, see Notice taxes) to a third-party payer, such as a payroll service pro-
2017-23, 2017-16 I.R.B. 1100, available at IRS.gov/irb/ vider or reporting agent, go to IRS.gov/
2017-16_IRB#NOT-2017-23, and IRS.gov/ OutsourcingPayrollDuties for helpful information on this
ResearchPayrollTC. Also see the line 16 instructions in topic. If a CPEO pays wages and other compensation to
the Instructions for Form 941-SS (line 17 instructions in an individual performing services for you, and the services
the Instructions for Form 943; line 13 instructions in the In- are covered by a contract described in section 7705(e)(2)
structions for Form 944). between you and the CPEO (CPEO contract), then the

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CPEO is generally treated as the employer, but only for required to withhold CNMI income taxes (rather than fed-
wages and other compensation paid to the individual by eral income taxes) and deposit the CNMI taxes with the
the CPEO. However, with respect to certain employees CNMI Treasury for employees who are subject to CNMI
covered by a CPEO contract, you may also be treated as taxes and whose regular place of federal employment is in
an employer of the employees and, consequently, may the CNMI. For more information, including details on com-
also be liable for federal employment taxes imposed on pleting Form W-2, go to IRS.gov/5517Agreements. Fed-
wages and other compensation paid by the CPEO to such eral employers are also required to file quarterly and an-
employees. For more information on the different types of nual reports with the CNMI Division of Revenue and
third-party payer arrangements, see section 16 of Pub. 15. Taxation. For questions, contact the CNMI Division of
Aggregate filers. Approved section 3504 agents and Revenue and Taxation.
CPEOs must complete Schedule R (Form 941), Allocation You must receive written notice from the IRS to file
Schedule for Aggregate Form 941 Filers, when filing an Form 944. If you’ve been filing Forms 941-SS and be-
aggregate Form 941 or, if applicable, a Schedule R (Form lieve your employment taxes for the calendar year will be
943), Allocation Schedule for Aggregate Form 943 Filers, $1,000 or less, and you would like to file Form 944 instead
when filing an aggregate Form 943. Aggregate forms are of Forms 941-SS, you must contact the IRS during the first
filed by agents approved by the IRS under section 3504 of calendar quarter of the tax year to request to file Form
the Internal Revenue Code. To request approval to act as 944. You must receive written notice from the IRS to file
an agent for an employer, the agent files Form 2678 with Form 944 instead of Forms 941-SS before you may file
the IRS unless you're a state or local government agency this form. For more information on requesting to file Form
acting as an agent under the special procedures provided 944, including the methods and deadlines for making a re-
in Revenue Procedure 2013-39, 2013-52 I.R.B. 830, avail- quest, see the Instructions for Form 944.
able at IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate Employers can request to file Forms 941-SS instead
forms are also filed by CPEOs approved by the IRS under of Form 944. If you received notice from the IRS to file
section 7705. To become a CPEO, the organization must Form 944 but would like to file Forms 941-SS instead, you
apply through the IRS Online Registration System at must contact the IRS during the first calendar quarter of
IRS.gov/CPEO. CPEOs file Form 8973, Certified Profes- the tax year to request to file Forms 941-SS. You must re-
sional Employer Organization/Customer Reporting Agree- ceive written notice from the IRS to file Forms 941-SS in-
ment, to notify the IRS that they've started or ended a stead of Form 944 before you may file these forms. For
service contract with a client or customer. CPEOs must more information on requesting to file Forms 941-SS, in-
generally file Form 941-SS, Schedule R (Form 941), Form cluding the methods and deadlines for making a request,
943, and Schedule R (Form 943) electronically. For more see the Instructions for Form 944.
information about a CPEO's requirement to file electroni- Change of business address or responsible party.
cally, see Revenue Procedure 2017-14, 2017-3 I.R.B. Notify the IRS immediately if you change your business
426, available at IRS.gov/irb/2017-03_IRB#RP-2017-14. address or responsible party. Complete and mail Form
Other third-party payers that file aggregate forms, such 8822-B to notify the IRS of a business address or respon-
as non-certified PEOs, must complete and file Schedule R sible party change. For a definition of “responsible party,”
(Form 941) or, if applicable, Schedule R (Form 943) if they see the Instructions for Form SS-4.
have clients that are claiming any employment tax credit
Federal tax deposits must be made by electronic
(for example, the qualified small business payroll tax
funds transfer (EFT). You must use EFT to make all
credit for increasing research activities).
federal tax deposits. Generally, an EFT is made using the
Residents of the Philippines working in the Common- Electronic Federal Tax Payment System (EFTPS). If you
wealth of the Northern Mariana Islands (CNMI). Em- don't want to use EFTPS, you can arrange for your tax
ployers must withhold and pay social security and Medi- professional, financial institution, payroll service, or other
care taxes on wages and other compensation paid to trusted third party to make electronic deposits on your be-
residents of the Philippines who don’t hold an H-2 status half. Also, you may arrange for your financial institution to
for services performed as employees in the CNMI after initiate a same-day wire payment on your behalf. EFTPS
December 31, 2014, unless those workers are eligible for is a free service provided by the Department of the Treas-
exemption from social security and Medicare taxes under ury. Services provided by your tax professional, financial
an exception listed in section 12. For more information, institution, payroll service, or other third party may have a
see Announcement 2012-43, 2012-51 I.R.B. 723, availa- fee.
ble at IRS.gov/irb/2012-51_IRB#ANN-2012-43 . For more information on making federal tax deposits,
CNMI government employees are subject to social see How To Deposit in section 8.
security and Medicare taxes. Beginning in the fourth For more information about EFTPS or to enroll in
calendar quarter of 2012, CNMI government employees EFTPS, go to EFTPS.gov or call 800-555-4477 or
are subject to social security and Medicare taxes. 800-733-4829 (TDD). Additional information about EFTPS
Federal employers in the CNMI. The U.S. Treasury De- is also available in Pub. 966.
partment and the CNMI Division of Revenue and Taxation Electronic filing and payment. Using electronic options
entered into an agreement under 5 U.S.C. section 5517 in can make filing a return and paying your federal tax eas-
December 2006. Under this agreement, all federal em- ier. Use EFTPS to make deposits or pay in full, whether
ployers (including the Department of Defense) are you rely on a tax professional or prepare your own taxes.

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You can use IRS e-file to file certain returns. If there is a apply for one on Form SS-5, Application for a Social Se-
balance due on the return, you can e-file and e-pay in a curity Card. See section 3.
single step by authorizing an electronic funds withdrawal
Reporting discrepancies between Forms 941-SS (or
(EFW) from your bank account while e-filing. Don't use
Form 944) and Forms W-2. File Schedule D (Form
EFW to pay taxes that are required to be deposited. Go to
941), Report of Discrepancies Caused by Acquisitions,
IRS.gov/EmploymentEfile for more information on filing
Statutory Mergers, or Consolidations, to explain certain
electronically. For more information on paying your taxes
wage, tax, and payment discrepancies between Forms
using EFW, go to IRS.gov/EFW. A fee may be charged to
941-SS (or Form 944) and Forms W-2 that were caused
file electronically.
by acquisitions, statutory mergers, or consolidations. For
• For EFTPS, go to EFTPS.gov, or call EFTPS Cus- more information, see the Instructions for Schedule D
tomer Service at 800-555-4477 or 800-733-4829 (Form 941).
(TDD).
Apply for an employer identification number (EIN)
• For electronic filing of Forms W-2AS, W-2CM, online. Go to IRS.gov/EIN to apply for an EIN online.
W-2GU, W-2VI, Wage and Tax Statements; W-3SS,
Private delivery services. You can use certain private
Transmittal of Wage and Tax Statements; and W-2c,
delivery services (PDSs) designated by the IRS to meet
Corrected Wage and Tax Statement, go to SSA.gov/
the “timely mailing as timely filing” rule for tax returns. Go
employer. You may be required to file Forms W-2AS,
to IRS.gov/PDS for the current list of PDSs.
W-2CM, W-2GU, W-2VI, or W-3SS electronically. For
details, see the General Instructions for Forms W-2 The PDS can tell you how to get written proof of the
and W-3. mailing date.
For the IRS mailing address to use if you're using a
If you’re filing your tax return or paying your fed- PDS, go to IRS.gov/PDSstreetAddresses. Select the mail-
! eral taxes electronically, a valid EIN is required at ing address listed on the webpage that is in the same
CAUTION the time the return is filed or the payment is made.
state as the address to which you would mail returns filed
If a valid EIN isn't provided, the return or payment won't be without a payment, as shown in the instructions for your
processed. This may result in penalties. See section 1 for employment tax return.
information about applying for an EIN.
PDSs can't deliver items to P.O. boxes. You must
use the U.S. Postal Service to mail any item to an
Electronic option for filing Forms W-2AS, W-2CM, CAUTION!
IRS P.O. box address.
W-2GU, or W-2VI. Employers in American Samoa, the
CNMI, Guam, and the U.S. Virgin Islands can use the So-
Recordkeeping. Keep all records of employment taxes
cial Security Administration's (SSA's) W-2 Online service
for 4 years. These should be available for IRS review.
to create, save, print, and submit up to 50 Forms W-2AS,
W-2CM, W-2GU, or W-2VI at a time over the Internet. If There is no required format for such records, but they
you use the SSA's Form W-2 Online service, Form W-3SS should include your EIN; the amounts and dates of all
will be generated automatically based on your Forms wage payments (including fringe benefits) and tips repor-
W-2AS, W-2CM, W-2GU, or W-2VI. For more information, ted; the names, addresses, and occupations of employ-
visit the SSA's website at SSA.gov/bso. ees receiving such payments and their social security
numbers (SSNs); copies of returns filed; dates of employ-
Credit or debit card payments. You can pay the bal- ment; and the dates and amounts of deposits made. Keep
ance due shown on your employment tax return by credit documentation to substantiate any employment tax cred-
or debit card. Your payment will be processed by a pay- its claimed. Records related to qualified sick leave wages
ment processor who will charge a processing fee. Don't and qualified family leave wages for leave taken after
use a credit or debit card to make federal tax deposits. For March 31, 2021, and records related to qualified wages
more information on paying your taxes with a credit or for the employee retention credit paid after June 30, 2021,
debit card, go to IRS.gov/PayByCard. should be kept for at least 6 years. For more information
Online payment agreement. You may be eligible to ap- on substantiation requirements, go to IRS.gov/PLC and
ply for an installment agreement online if you can’t pay the IRS.gov/ERC, respectively. Also keep documentation to
full amount of tax you owe when you file your employment substantiate the amount of any employer or employee
tax return. For more information, see the instructions for share of social security tax that you deferred and paid.
your employment tax return or go to IRS.gov/OPA. Farm employers must keep a record of the name, perma-
Dishonored payments. Any form of payment that is dis- nent address, and EIN of each crew leader. See Farm
honored and returned from a financial institution is subject Crew Leaders in section 2.
to a penalty. The penalty is $25 or 2% of the payment, Disregarded entities and qualified subchapter S sub-
whichever is more. However, the penalty on dishonored sidiaries (QSubs). Eligible single-owner disregarded en-
payments of $24.99 or less is an amount equal to the pay- tities and QSubs are treated as separate entities for em-
ment. For example, a dishonored payment of $18 is ployment 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 301.7701-2(c)(2)(iv).

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Pub. 5146 explains employment tax examinations liability for the year (Form 944, line 9) is less than
and appeal rights. Pub. 5146 provides employers with $2,500. For additional rules on when you can pay your
information on how the IRS selects employment tax re- taxes with your return, see Payment With Return in sec-
turns to be examined, what happens during an exam, and tion 8. If you timely deposited all taxes when due, you
what options an employer has in responding to the results may file by February 10.
of an exam, including how to appeal the results. Pub.
5146 also includes information on worker classification is- File Form 943. File Form 943, Employer’s Annual
sues and tip exams. Federal Tax Return for Agricultural Employees, with the
IRS. If you deposited all Form 943 taxes when due, you
Photographs of missing children. The IRS is a proud may file Form 943 by February 10.
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children se- File Form 940. U.S. Virgin Islands employers only
lected by the Center may appear in this publication on pa- must file Form 940, Employer's Annual Federal Unem-
ges that would otherwise be blank. You can help bring ployment (FUTA) Tax Return, with the IRS. Pay or de-
these children home by looking at the photographs and posit (if more than $500) any balance of the tax due. If
calling 1-800-THE-LOST (1-800-843-5678) if you recog- you deposited the full amount of taxes when due, you
nize a child. may file Form 940 by February 10. See section 11 for
more information on FUTA tax.
Furnish Forms 1099 and W-2. Furnish each em-
Calendar ployee a completed 2021 Form W-2AS, W-2CM,
W-2GU, or W-2VI. See section 10 for more information.
The following are important dates and responsibilities. Furnish a 2021 Form 1099-NEC to payees for nonem-
The dates listed here haven’t been adjusted for ployee compensation. Most Forms 1099 must be fur-
Saturdays, Sundays, and legal holidays (see the TIP nished to payees by January 31, but some can be fur-
next). Pub. 509, Tax Calendars (for use in 2022), adjusts nished by February 15. For more information, see the
the dates for Saturdays, Sundays, and legal holidays. See Guide to Information Returns chart in part M of the Gen-
section 8 for information about depositing taxes reported eral Instructions for Certain Information Returns.
on Forms 941-SS, 943, and 944. See section 11 for
information about depositing FUTA tax. Due dates for File Form W-2. File with the SSA Copy A of all 2021
forms required for health coverage reporting aren’t listed paper and electronic Forms W-2AS, W-2CM, W-2GU,
here. For these dates, see Pub. 509. or W-2VI and Form W-3SS, Transmittal of Wage and
Tax Statements. For more information on reporting
If any date shown next for filing a return, furnish-
Form W-2 information to the SSA electronically, visit the
TIP ing a form, or depositing taxes falls on a Saturday,
SSA’s Employer W-2 Filing Instructions & Information
Sunday, or legal holiday, the due date is the next
webpage at SSA.gov/employer. If filing electronically via
business day. The term "legal holiday" means any legal
the SSA's Form W-2 Online service, the SSA will gener-
holiday in the District of Columbia. A statewide legal holi-
ate Form W-3SS data from the electronic submission of
day delays a filing due date only if the IRS office where
Forms W-2AS, W-2CM, W-2GU, and W-2VI.
you’re required to file is located in that state. However, a
statewide legal holiday doesn't delay the due date of fed- File Form 1099-NEC reporting nonemployee compen-
eral tax deposits. See Deposits Due on Business Days sation. File with the IRS Copy A of all 2021 paper
Only in section 8. For any filing due date, you’ll meet the and electronic Forms 1099-NEC with Form 1096, An-
“file” or “furnish” requirement if the envelope containing nual Summary and Transmittal of U.S. Information Re-
the return or form is properly addressed, contains suffi- turns. For information on filing information returns elec-
cient postage, and is postmarked by the U.S. Postal Serv- tronically with the IRS, see Pub. 1220.
ice on or before the due date, or sent by an IRS-designa-
ted PDS on or before the due date. See Private delivery
By April 30, July 31, October 31, and
services under Reminders, earlier, for more information.
January 31
Fiscal year taxpayers. The due dates listed next apply
whether you use a calendar or a fiscal year. Deposit FUTA taxes. Deposit FUTA tax for the quar-
ter (including any amount carried over from other quar-
ters) if over $500. If $500 or less, carry it over to the next
By January 31 quarter. See section 11 for more information.
File Form 941-SS or Form 944. File Form 941-SS File Form 941-SS. File Form 941-SS and deposit any
for the fourth quarter of the previous calendar year and undeposited taxes. You may pay these taxes with Form
deposit any undeposited taxes. You may pay these 941-SS if your total tax liability for the quarter (Form
taxes with Form 941-SS if your total tax liability for the 944-SS, line 12) is less than $2,500. If you timely depos-
quarter (Form 941-SS, line 12) is less than $2,500. File ited all taxes when due, you may file by May 10, August
Form 944 for the previous calendar year instead of Form 10, November 10, or February 10, respectively. Don’t
941-SS if the IRS has notified you in writing to file Form file Form 941-SS for these quarters if you’ve been noti-
944. Pay any undeposited taxes with your Form 944. fied to file Form 944 and you didn’t request and receive
You may pay these taxes with Form 944 if your total tax

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written notice from the IRS to file quarterly Forms Pub. 15 for information on U.S. federal income tax with-
941-SS. holding and Pub. 15-T for the U.S. federal income tax
withholding tables.
If you deferred the employer share of social se-
TIP curity tax under the CARES Act, one-half is due Comments and suggestions. We welcome your com-
by December 31, 2021, and the remainder is due ments about this publication and suggestions for future
by December 31, 2022. Any payments or deposits you editions.
make before December 31, 2021, are first applied against You can send us comments through IRS.gov/
your payment due on December 31, 2021, and then ap- FormComments. Or, you can write to the Internal Reve-
plied against your payment due on December 31, 2022. If nue Service, Tax Forms and Publications, 1111 Constitu-
you deferred the employee share of social security taxes tion Ave. NW, IR-6526, Washington, DC 20224.
under Notice 2020-65 and Notice 2021-11, you must with- Although we can’t respond individually to each com-
hold and pay the deferred taxes ratably from wages paid ment received, we do appreciate your feedback and will
between January 1, 2021, and December 31, 2021. Be- consider your comments and suggestions as we revise
cause both December 31, 2021, and December 31, 2022, our tax forms, instructions, and publications. Don’t send
are nonbusiness days, payments made on the next busi- tax questions, tax returns, or payments to the above ad-
ness day will be considered timely. For more information dress.
and payment instructions, see the instructions for your
employment tax return, IRS.gov/ETD Notice 2020-65, , Getting answers to your tax questions. If you have
and Notice 2021-11. a tax question not answered by this publication, check
IRS.gov and How To Get Tax Help at the end of this publi-
cation.
Getting tax forms, instructions, and publications.
Introduction
Visit IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
This publication is for employers whose principal place of
business is in the U.S. Virgin Islands, Guam, American Ordering tax forms, instructions, and publications.
Samoa, or the Commonwealth of the Northern Mariana Is- Go to IRS.gov/OrderForms to order current forms, instruc-
lands, or who have employees who are subject to income tions, and publications; call 800-829-3676 to order
tax withholding for any of these jurisdictions. Employers prior-year forms and instructions. The IRS will process
and employees in these areas are generally subject to so- your order for forms and publications as soon as possible.
cial security and Medicare taxes under the Federal Insur- Don’t resubmit requests you’ve already sent us. You can
ance Contributions Act (FICA). See section 6 and section get forms and publications faster online.
7 for more information. This publication summarizes em-
ployer responsibilities to collect, pay, and report these
taxes.
1. Employer Identification
Whenever the term “United States” is used in this publi-
cation, it includes the U.S. Virgin Islands, Guam, Ameri- Number (EIN)
can Samoa, and the Commonwealth of the Northern Ma-
riana Islands. An EIN is a nine-digit number that the IRS issues. Its for-
mat is 00-0000000. It is used to identify the tax accounts
This publication also provides employers in the U.S. of employers and certain other organizations and entities
Virgin Islands with a summary of their responsibilities in that have no employees. Use your EIN on all of the items
connection with the tax under the Federal Unemployment that you send to the IRS and the SSA for your business.
Tax Act, known as FUTA tax. See section 11 for more in-
formation. If you don't have an EIN, you may apply for one online
by visiting IRS.gov/EIN. You may also apply for an EIN by
Except as shown in the table in section 12, social se- faxing or mailing Form SS-4 to the IRS. If the principal
curity, Medicare, and FUTA taxes apply to every employer business was created or organized outside of the United
who pays taxable wages to employees or who has em- States or U.S. territories, you may also apply for an EIN by
ployees who report tips. calling 267-941-1099 (toll call). Don't use an SSN in place
of an EIN.
This publication doesn't include information relating to
the self-employment tax (for social security and Medicare If you don't have an EIN by the time a return is due, file
of self-employed persons). See Pub. 570, Tax Guide for a paper return and enter “Applied For” and the date that
Individuals With Income From U.S. Possessions, if you you applied for it in the space shown for the number. If you
need this information. took over another employer's business, don't use that em-
ployer's EIN.
This publication also doesn't include information relat-
ing to income tax withholding. In the U.S. Virgin Islands, You should have only one EIN. If you have more than
Guam, American Samoa, and the Commonwealth of the one, write to the IRS office where you file your returns us-
Northern Mariana Islands, contact your local tax depart- ing the “without a payment” address in the instructions for
ment for information about income tax withholding. See your employment tax return. Or call the IRS Business &

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Specialty Tax Line at 800-829-4933. Persons who are c. A homeworker who works at home or off premises by
deaf, hard of hearing, or have a speech disability the guidelines of the person for whom the work is done,
(TDD/TTY users) may call 800-829-4059. The IRS will tell with materials or goods furnished by and returned to that
you which EIN to use. For more information, see Pub. person or to someone that person designates.
1635.
d. A traveling or city salesperson (other than an
Always be sure the EIN on the form you file ex- agent-driver or commission-driver) who works full time
! actly matches the EIN the IRS assigned to your (except for sideline sales activities) for one firm or person
CAUTION business. Don't use your SSN or individual tax-
getting orders from customers. The orders must be for
payer identification number (ITIN) on forms that ask for an merchandise for resale or supplies for use in the custom-
EIN. If you used an EIN (including a prior owner's EIN) on er's business. The customers must be retailers, wholesal-
Form 941-SS, Form 944, or Form 943 that is different from ers, contractors, or operators of hotels, restaurants, or
the EIN reported on Form W-3SS, see Box h—Other EIN other businesses dealing with food or lodging.
used this year in the General Instructions for Forms W-2
and W-3. Tests. Withhold social security and Medicare taxes
from statutory employees' wages if all three of the follow-
ing tests apply.
1. The service contract states or implies that almost all
2. Who Are Employees?
of the services are to be performed personally by
them.
Generally, employees are defined either under common
law or under special statutes for certain situations. See 2. They have little or no investment in the equipment and
Pub. 15-A for details on statutory employees and nonem- property used to perform the services (other than an
ployees. investment in transportation facilities).
Employee status under common law. Generally, a 3. The services are performed on a continuing basis for
worker who performs services for you is your employee if the same payer.
you have the right to control what will be done and how it Persons in a or , earlier, are also employees for FUTA d
will be done. This is so even when you give the employee tax purposes if tests 1 through 3 are met (U.S. Virgin Is-
freedom of action. What matters is that you have the right lands only).
to control the details of how the services are performed. Pub. 15-A gives examples of the employer-employee
See Pub. 15-A for more information on how to determine relationship.
whether an individual providing services is an independ-
ent contractor or an employee. Statutory nonemployees. Certain direct sellers, quali-
Generally, people in business for themselves aren't fied real estate agents, and certain companion sitters are,
employees. For example, doctors, lawyers, veterinarians, by law, considered nonemployees. They’re generally trea-
and others in an independent trade in which they offer ted as self-employed for employment tax purposes. See
their services to the public are usually not employees. If Pub. 15-A for details.
the business is incorporated, corporate officers who work
in the business are employees of the corporation. H-2A agricultural workers. On Form W-2, don't check
If an employer-employee relationship exists, it doesn't box 13 (Statutory employee) as H-2A workers aren't statu-
matter what it is called. The employee may be called an tory employees.
agent or independent contractor. It also doesn't matter
how payments are measured or paid, what they’re called, Treating employees as nonemployees. If you incor-
or if the employee works full or part time. rectly treated an employee as a nonemployee and didn't
withhold social security and Medicare taxes, you’ll be lia-
Statutory employees. There are also some special defi- ble for the taxes. See Treating employees as nonemploy-
nitions of employees for social security, Medicare, and ees in section 2 of Pub. 15 for details on Internal Revenue
FUTA taxes. Code section 3509, which may apply.
While the following persons may not be common law
employees, they’re considered employees for social se- IRS help. If you want the IRS to determine if a worker is
curity and Medicare purposes if the conditions under an employee, file Form SS-8.
Tests, discussed later, are met.
Voluntary Classification Settlement Program (VCSP).
a. An agent (or commission) driver who delivers meat, Employers who are currently treating their workers (or a
vegetable, fruit or bakery products; beverages (other than class or group of workers) as independent contractors or
milk); or picks up and delivers laundry or dry cleaning for other nonemployees and want to voluntarily reclassify
someone else. their workers as employees for future tax periods may be
eligible to participate in the VCSP if certain requirements
b. A full-time life insurance salesperson who sells primar- are met. File Form 8952 to apply for the VCSP. For more
ily for one company. information, go to IRS.gov/VCSP.

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Business Owned and Operated by Applying for a social security card. Any employee
who is legally eligible to work in the United States and
Spouses doesn't have a social security card can get one by com-
pleting Form SS-5, Application for a Social Security Card,
If you and your spouse jointly own and operate a business
and submitting the necessary documentation. You can get
and share in the profits and losses, you may be partners
Form SS-5 from the SSA website at SSA.gov/forms/
in a partnership, whether or not you have a formal partner-
ss-5.pdf, or see Where to get and file SSN application
ship agreement. See Pub. 541 for more details. The part-
forms, later. The employee must complete and sign Form
nership is considered the employer of any employees,
SS-5; it can't be filed by the employer. You may be asked
and is liable for any employment taxes due on wages paid
to supply a letter to accompany Form SS-5 if the em-
to its employees.
ployee has exceeded his or her yearly or lifetime limit for
Exception—Qualified joint venture. If you and your the number of replacement cards allowed.
spouse materially participate as the only members of a
Applying for an SSN. If you file Form W-2AS, W-2CM,
jointly owned and operated business, and you file a joint
W-2GU, or W-2VI on paper and your employee applied for
Form 1040, U.S. Individual Income Tax Return; or joint
an SSN but doesn't have one when you must file Form
Form 1040-SS, U.S. Self-Employment Tax Return—U.S.
W-2AS, W-2CM, W-2GU, or W-2VI, enter “Applied For”
Virgin Islands, Guam, American Samoa, the Common-
on the form. If you’re filing electronically, enter all zeros
wealth of the Northern Mariana Islands, or Puerto Rico,
(000-00-0000 if creating forms online or 000000000 if up-
you can make a joint election to be taxed as a qualified
loading a file) in the social security number field. When the
joint venture instead of a partnership. See the Instructions
employee receives the SSN, file Copy A of Form W-2c
for Schedule C (Form 1040) or the Instructions for Form
with the SSA to show the employee's SSN. Furnish Cop-
1040-SS. Spouses electing qualified joint venture status
ies B, C, and 2 of Form W-2c to the employee. Up to 25
are treated as sole proprietors for federal tax purposes.
Forms W-2c for each Form W-3c, Transmittal of Correc-
Either of the sole proprietor spouses may report and pay
ted Wage and Tax Statements, may be filed per session
the employment taxes due on wages paid to the employ-
over the Internet, with no limit on the number of sessions.
ees, using the EIN of that spouse’s sole proprietorship.
For more information, visit the SSA's Employer W-2 Filing
For more information on qualified joint ventures, go to
Instructions & Information webpage at SSA.gov/employer.
IRS.gov/QJV.
Advise your employee to correct the SSN on his or her
original Form W-2AS, W-2CM, W-2GU, or W-2VI.
Farm Crew Leaders
Correctly record the employee's name and SSN. Re-
You’re an employer of farmworkers if you’re a crew leader. cord the name and SSN of each employee as they appear
A crew leader is a person who furnishes and pays (either on his or her social security card. If the name isn't correct
on his or her own behalf or on behalf of the farm operator) as shown on the card (for example, because of marriage
workers to do farmwork for the farm operator. If there is no or divorce), the employee should request an updated card
written agreement between you and the farm operator from the SSA. Continue to use the old name until the em-
stating that you’re his or her employee, and if you pay the ployee shows you the updated social security card with
workers (either for yourself or for the farm operator), then the corrected name.
you’re a crew leader. If the SSA issues the employee an updated card after a
name change, or a new card with a different SSN after a
change in alien work status, file a Form W-2c to correct
the name/SSN reported on the most recently filed Form
3. Employee's Social Security
W-2, W-2AS, W-2CM, W-2GU, or W-2VI. It isn't neces-
Number (SSN) sary to correct other years if the previous name and SSN
were used for years before the most recent Form W-2.
An employee's SSN consists of nine digits separated as
Where to get and file SSN application forms. U.S.
follows: 000-00-0000. You must get each employee's
SSA offices located in the territories:
name and SSN and enter them on Form W-2AS, W-2CM,
W-2GU, or W-2VI. If you don't report the employee's cor- U.S. Virgin Islands
rect name and SSN, you may owe a penalty unless you 1st Floor, Suite 14
have reasonable cause. See Pub. 1586 for information on 8000 Nisky Shopping Center
the requirement to solicit the employee's SSN. St. Thomas, VI 00802
Employee's social security card. You should ask the
employee to show you his or her social security card. The Guam
employee may show the card if it is available. Don't ac- Suite 155
cept a social security card that says “Not valid for employ- 770 East Sunset Blvd
ment.” An SSN issued with this legend doesn't permit em- Barrigada, GU 96913
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.

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American Samoa $147,000 to an employee in 2022, including tips, don't
Centennial Building withhold social security tax on any amount that you later
3rd Floor, Suite 302 pay to the employee for the year. The wage base for
Pago Pago, AS 96799 FUTA tax is $7,000 for 2022. 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
name matches an SSN for up to 10 names and SSNs (per reporting of third-party sick pay. For details, see Pub.
screen) at a time, or submit an electronic file of up to 15-A.
250,000 names and SSNs and usually receive the results
the next business day. Go to SSA.gov/employer/ssnv.htm Determine the value of noncash pay (such as goods,
for more information. A person may have a valid SSN but lodging, and meals) by its fair market value. However, see
not be authorized to work in the United States. Employers Fringe Benefits, later. Except for farmworkers and house-
may use E-Verify at e-verify.gov to confirm the employ- hold employees, this kind of pay may be subject to social
ment eligibility of newly hired employees. security, Medicare, and FUTA taxes.
Registering for SSNVS. You must register online to Back pay, including retroactive wage increases (but not
use SSNVS. To register, visit the SSA's website at amounts paid as liquidated damages), is taxed as ordi-
SSA.gov/bso and click on the Register link under Busi- nary wages in the year paid. For information on reporting
ness Services Online. Follow the registration instructions back pay to the SSA, see Pub. 957.
to obtain a user identification (ID) and password. You’ll
Travel and business expenses. Payments to your em-
need to provide the following information about yourself
ployee for travel and other necessary expenses of your
and your company.
business are generally included in taxable wages if (a)
• Name. your employee isn't required to or doesn't substantiate
• SSN. timely those expenses to you with receipts or other docu-
mentation, or (b) you advance an amount to your em-
• Date of birth. ployee for business expenses and your employee isn't re-
• Type of employer. quired to or doesn't return timely any amount that he or
she doesn't substantiate.
• EIN.
For purposes of this publication, all references to
• Company name, address, and telephone number. TIP “sick pay” mean ordinary sick pay, not “qualified
• Email address. sick leave wages” under the FFCRA, as amended
by the COVID-related Tax Relief Act of 2020, and the
When you have completed the online registration proc-
ARP.
ess, the SSA will mail a one-time activation code to you.
You must enter the activation code online to use SSNVS.
Your employees must receive authorization from you to Sick pay. In general, sick pay is any amount that you
use SSNVS. If your employees register, the one-time acti- pay, under a plan that you take part in, to an employee be-
vation code will be mailed to you. cause of sickness or injury. These amounts are some-
times paid by a third party, such as an insurance com-
pany. In either case, these payments are subject to social
security and Medicare taxes (and FUTA tax for U.S. Virgin
4. Wages and Other Islands employers). These taxes don't apply to sick pay
paid more than 6 calendar months after the last calendar
Compensation month in which the employee worked for the employer.
Pub. 15-A explains the employment tax rules that apply to
Generally, all wages are subject to social security and
sick pay, disability benefits, and similar payments to em-
Medicare tax (and FUTA tax for U.S. Virgin Islands em-
ployees.
ployers). However, wages subject to social security tax
and FUTA tax are limited by a wage base amount that you
pay to each employee for the year. The wage base for so-
cial security tax is $147,000 for 2022. After you pay

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Fringe Benefits the box 14 instructions in the General Instructions for
Forms W-2 and W-3.
Generally, fringe benefits are includible in the wages of an
employee and are subject to employment taxes. Exam- Special accounting rule for fringe benefits provided
ples of fringe benefits include the use of an automobile, during November and December. You may choose to
aircraft flights that you provide, free or discounted com- treat the value of taxable noncash fringe benefits provided
mercial airline flights, vacations, discounts on property or during November and December as paid in the next year.
services, memberships in country clubs or other social However, this applies only to those benefits that you ac-
clubs, and tickets to entertainment or sporting events. In tually provided during November and December, not to
general, the amount included in the employee's income is those you merely treated as paid during those months.
the excess of the fair market value of the benefit over the If you use this rule, you must notify each affected em-
sum of any amount paid for it by the employee and any ployee between the time of the employee's last paycheck
amount excluded by law. For more information, see Pub. of the calendar year and at or near the time that you give
15-B. the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. If
you use the special accounting rule, your employee must
When taxable fringe benefits are treated as paid. You also use it for the same period that you use it. You can't
can choose to treat certain taxable noncash fringe bene- use this rule for a fringe benefit of real property or tangible
fits (including personal use of an automobile provided by or intangible real property of a kind normally held for in-
you) as paid by the pay period, quarter, or on any other vestment that is transferred to your employee.
basis that you choose, but they must be treated as paid at
least annually. You don't have to make a formal choice of
payment dates or notify the IRS. You don't have to use the 5. Tips
same basis for all employees. You may change methods
as often as you like, as long as all benefits provided in a Cash tips that your employee receives from customers
calendar year are treated as paid no later than December are generally subject to social security and Medicare tax
31 of the calendar year. However, see Special accounting withholding. Your employee must report cash tips to you
rule for fringe benefits provided during November and De- by the 10th of the month after the month that the tips are
cember, later. received. Cash tips include tips paid by cash, check, debit
You can treat the value of a single taxable noncash card, and credit card. The report should include tips you
fringe benefit as paid on one or more dates in the same paid over to the employee for charge customers, tips the
calendar year, even if the employee gets the entire benefit employee received directly from customers, and tips re-
at one time. However, once you elect the payment dates, ceived from other employees under any tip-sharing ar-
you must report the taxes on your return in the same tax rangement. Both directly and indirectly tipped employees
period in which you treated them as paid. This election must report tips to you. The report shouldn't include tips
doesn't apply to a fringe benefit where real property or in- that the employee paid out to other employees. No report
vestment personal property is transferred. is required for months when tips are less than $20. Your
employees report tips on Form 4070 or on a similar state-
Withholding social security and Medicare taxes on
ment. They may also use Form 4070A to keep a record of
fringe benefits. You add the value of fringe benefits to
their tips. Both forms are included in Pub. 1244 available
regular wages for a payroll period and figure social secur-
at IRS.gov.
ity and Medicare taxes on the total.
If you withhold less than the required amount of social The statement must be signed and dated by the em-
security and Medicare taxes from the employee in a cal- ployee and must include:
endar year but report and pay the proper amount, you
may recover the taxes from the employee. • The employee's name, address, and SSN;
• Your name and address;
Depositing taxes on fringe benefits. Once you choose
payment dates for taxable noncash fringe benefits, you • The month and year (or the beginning and ending
must deposit taxes in the same deposit period that you dates, if the statement is for a period of less than 1
treat the fringe benefits as paid. You may make a reason- calendar month) that the report covers; and
able estimate of the value of the fringe benefits. In gen- • The total tips received during the month or period.
eral, the value of taxable noncash fringe benefits provided
in a calendar year must be determined by January 31 of You’re permitted to establish a system for elec-
the following year. TIP tronic tip reporting by employees. See Regula-
You may claim a refund of overpayments or elect to tions section 31.6053-1(d).
have any overpayment applied to the next employment
tax return. If deposits are underpaid, see Deposit Penal- Collecting taxes on tips. You must collect the em-
ties in section 8. ployee social security and Medicare taxes on the employ-
ee's tips. You can also collect these taxes from the em-
Valuation of vehicles provided to employees. See ployee's wages or from other funds that he or she makes
Pub. 15-B to determine the value of a vehicle provided to available. Stop collecting the employee social security tax
an employee. For reporting information to employees, see when his or her total wages and tips for 2022 reach

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$147,000. 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
• Handle, process, or package any agricultural or horti-
on wages and tips until the wages (including tips) reach
cultural commodity in its unmanufactured state if you
the wage base limit. You’re responsible for the employer
produced over half of the commodity (for a group of
Medicare tax for the whole year on all wages and tips.
up to 20 unincorporated operators, all of the commod-
Tips are considered to be paid at the time the employee
ity); or
reports them to you. Deposit taxes on tips based on your
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
month you received an employee's report on tips, you Farmwork doesn't include reselling activities that don't
don't have enough employee funds available to deduct involve any substantial activity of raising agricultural or
the employee social security and Medicare tax on tips, horticultural commodities, such as a retail store or a
you no longer have to collect it and aren't liable for it. greenhouse used primarily for display or storage. It also
doesn’t include processing services which change a com-
Reporting tips. Report tips and any collected and uncol- modity from its raw or natural state, or services performed
lected social security in boxes 1, 5, 7, and 12 on Forms after a commodity has been changed from its raw or natu-
W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, ral state.
lines 5b, 5c, and, if applicable, 5d (Form 944, lines 4b, 4c,
and, if applicable, 4d). Don't include any uncollected Addi- A “share farmer” working for you isn't your employee.
tional Medicare Tax in box 12 of Form W-2. Report a neg- However, the share farmer may be subject to self-employ-
ative adjustment on Form 941-SS, line 9 (Form 944, ment tax. In general, share farming is an arrangement in
line 6), for the uncollected social security and Medicare which certain commodity products are shared between
taxes. The table in section 12 shows how tips are treated the farmer and the owner (or tenant) of the land. For de-
for FUTA tax purposes. tails, see Regulations section 31.3121(b)(16)-1.
Revenue Ruling 2012-18 provides guidance for em-
ployers regarding social security and Medicare taxes im- The $150 Test or the $2,500 Test
posed on tips, including information on the reporting of the
employer share of social security and Medicare taxes un- All cash wages that you pay to any employee for farmwork
der section 3121(q), the difference between tips and serv- are subject to social security and Medicare taxes if either
ice charges, and the section 45B credit. See Revenue of the following two tests is met.
Ruling 2012-18, 2012-26 I.R.B. 1032, available at You pay cash wages to the employee of $150 or more
•
IRS.gov/irb/2012-26_IRB#RR-2012-18. in a year (count all cash wages paid on a time, piece-
work, or other basis) for farmwork. The $150 test ap-
plies separately to each farmworker that you employ.
6. Social Security and If you employ a family of workers, each member is
treated separately. Don't count wages paid by other
Medicare Taxes for employers.
Farmworkers • The total that you pay for farmwork (cash and non-
cash) to all of your employees is $2,500 or more dur-
The tests described next apply only to services that are ing the year.
defined as agricultural labor (farmwork). In general, you’re
Exceptions. Annual cash wages of less than $150 you
an employer of farmworkers if your employees:
pay to a seasonal farmworker aren’t subject to social se-
• Raise or harvest agricultural or horticultural products curity and Medicare taxes, even if you pay $2,500 or more
on your farm (including the raising and feeding of live- to all your farmworkers. However, these wages count to-
stock); ward the $2,500 test for determining whether other farm-
• Work in connection with the operation, management, workers’ wages are subject to social security and Medi-
conservation, improvement, or maintenance of your care taxes.
farm and its tools and equipment, if the major part of A seasonal farmworker is a worker who:
such service is performed on a farm; • Is employed in agriculture as a hand-harvest laborer,
• Provide services relating to salvaging timber, or clear- • Is paid piece rates in an operation that is usually paid
ing land of brush and other debris, left by a hurricane on a piece-rate basis in the region of employment,

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• Commutes daily from his or her permanent home to or wait until the $2,500 test or the $150 test explained in
the farm, and section 6 has been met.

• Had been employed in agriculture less than 13 weeks Employee's portion of taxes paid by employer. If you
in the preceding calendar year. pay your employee's social security and Medicare taxes
without deducting them from the employee's pay, you
must include the amount of the payments in the employ-
7. How To Figure Social ee's wages for social security and Medicare taxes. This in-
crease in the employee's wage payment for your payment
Security and Medicare Taxes of the employee's social security and Medicare taxes is
also subject to employee social security and Medicare
The tax rate for social security is 6.2% (amount withheld) taxes. This again increases the amount of the additional
each for the employer and employee (12.4% total). The taxes that you must pay. For more information, see Reve-
social security wage base limit is $147,000. The tax rate nue Ruling 86-14, 1986-1 C.B. 304.
for Medicare is 1.45% (amount withheld) each for the em-
ployee and employer (2.9% total). There is no wage base Household and agricultural employers. This dis-
limit for Medicare tax; all covered wages are subject to cussion doesn't apply to household and agricultural em-
Medicare tax. Multiply each wage payment by these per- ployers. If you pay a household or agricultural employee's
centages to figure the tax to withhold from employees. social security and Medicare taxes, these payments must
Employers report both the employee and employer shares be included in the employee's wages. However, this wage
on Form 941-SS, Form 944, or Form 943 (farm employ- increase due to the tax payments isn't subject to social se-
ment). See section 5 for information on tips. curity or Medicare taxes as discussed in this section. See
Pub. 15-A for details.
Any qualified sick leave wages and qualified fam-
! ily leave wages paid in 2022 for leave taken under Sick pay payments. Social security and Medicare taxes
CAUTION the FFCRA, as amended and extended by the apply to most payments of sick pay, including payments
COVID-related Tax Relief Act of 2020, or taken under the made by third parties such as insurance companies. For
ARP, are taxed based on when the leave was taken. details on third-party payers of sick pay, see Pub. 15-A.
Qualified sick leave wages and qualified family leave wa-
ges for leave taken after March 31, 2020, and before April Motion picture project employers. All wages paid by a
1, 2021, aren't subject to the employer share of social se- motion picture project employer to a motion picture project
curity tax; therefore, the tax rate on these wages is 6.2%. worker during a calendar year are subject to a single so-
Qualified sick leave wages and qualified family leave wa- cial security tax wage base ($147,000 for 2022) and a sin-
ges for leave taken after March 31, 2021, and before Oc- gle FUTA tax wage base ($7,000 for 2022) regardless of
tober 1, 2021, are subject to both the employer share the worker's status as a common law employee of multiple
(6.2%) and employee share (6.2%) of social security tax clients of the motion picture project employer. For more
(12.4% total). information, including the definition of a motion picture
project employer and motion picture project worker, see
Internal Revenue Code section 3512.
Additional Medicare Tax withholding. In addition to
withholding Medicare tax at 1.45%, you must withhold a
0.9% Additional Medicare Tax from wages you pay to an
employee in excess of $200,000 in a calendar year. 8. Depositing Taxes
You’re required to begin withholding Additional Medicare
Tax in the pay period in which you pay wages in excess of If an employer is eligible to claim a credit for quali-
$200,000 to an employee and continue to withhold it each TIP fied sick and family leave wages and/or the CO-
pay period until the end of the calendar year. Additional BRA premium assistance credit during 2022, the
Medicare Tax is only imposed on the employee. There is employer can reduce their deposits by the amount of their
no employer share of Additional Medicare Tax. All wages anticipated credits. You may reduce your deposits of fed-
that are subject to Medicare tax are subject to Additional eral employment taxes in anticipation of the COBRA pre-
Medicare Tax withholding if paid in excess of the mium assistance credit with regard to a period of cover-
$200,000 withholding threshold. age as of the date you are entitled to the credit. Employers
For more information on what wages are subject to won't be subject to a failure-to-deposit (FTD) penalty for
Medicare tax, see the chart Special Rules for Various properly reducing their deposits if certain conditions are
Types of Employment and Payments in section 12. For met. For more information on reducing deposits, see No-
more information on Additional Medicare Tax, go to tice 2020-22, 2020-17 I.R.B. 664, available at IRS.gov/irb/
IRS.gov/ADMT. 2020-17_IRB#NOT-2020-22; and Notice 2021-24,
2021-18 I.R.B. 1122, available at IRS.gov/irb/
Deducting the tax. Deduct the employee tax from each 2021-18_IRB#NOT-2021-24; and the instructions for your
wage payment. If you’re not sure that the wages that you employment tax return. For more information about the
pay to a farmworker during the year will be taxable, you credit for qualified sick and family leave wages, go to
may either deduct the tax when you make the payments IRS.gov/PLC. For more information on COBRA premium
assistance payments and the credit, see Notice 2021-31,

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2021-23 I.R.B. 1173, available at IRS.gov/irb/ You’ll need to determine your deposit schedule for a
2021-23_IRB#NOT-2021-31; and Notice 2021-46, calendar year based on the total employment taxes repor-
2021-33 I.R.B. 303, available at IRS.gov/irb/ ted on Forms 941-SS, line 12; Form 944, line 9; or Form
2021-33_IRB#NOT-2021-46. 943, line 13, for your lookback period (defined below). If
you filed both Forms 941-SS and 941 during the lookback
Generally, you must deposit social security and Medi- period, combine the tax liabilities for these returns for pur-
care taxes if your tax liability (Form 941-SS, line 12; Form poses of determining your deposit schedule. Determine
944, line 9; or Form 943, line 13) is $2,500 or more for the your deposit schedule for Form 943 separately from
tax return period. You must make the deposit by EFT. For Forms 941-SS and 941.
more information about EFT, see How To Deposit, later in
Lookback period for employers of nonfarm workers.
this section.
The lookback period for Form 941-SS (or Form 941) con-
sists of four quarters beginning July 1 of the second pre-
Payment With Return ceding year and ending June 30 of the prior year. These
four quarters are your lookback period even if you didn't
$2,500 rule. Instead of making deposits during the cur-
report any taxes for any of the quarters. For 2022, the
rent quarter, you can pay your total Form 941-SS tax lia-
lookback period is July 1, 2020, through June 30, 2021.
bility when you timely file Form 941-SS if:
• Your total Form 941-SS tax liability (Form 941-SS, Table 1. Lookback Period for Calendar Year
line 12) for either the current quarter or the preceding 2022
quarter is less than $2,500, and
Lookback Period
• You don't incur a $100,000 next-day deposit obliga-
tion during the current quarter. July 1, 2020, Oct. 1, 2020, Jan. 1, 2021, Apr.1, 2021,
through through through through
If you’re not sure your total liability for the current quar- Sept. 30, 2020 Dec. 31, 2020 Mar. 31, 2021 June 30, 2021
ter will be less than $2,500 (and your liability for the pre-
ceding quarter wasn't less than $2,500), make deposits The lookback period for Form 944 is the second calen-
using the semiweekly or monthly rules so you won't be dar year preceding the current calendar year. For exam-
subject to an FTD penalty. ple, the lookback period for calendar year 2022 is calen-
Employers who have been notified to file Form 944 can dar year 2020. In addition, for employers who filed Form
pay their tax liability due for the fourth quarter with Form 944 for 2020 or for 2021 and will file Form 941-SS (or
944 if their fourth quarter tax liability is less than $2,500. Form 941) for 2022, the lookback period for 2022 is the
Employers must have deposited any tax liability due for second calendar year preceding the current calendar
the first, second, and third quarters, according to the de- year, that is, 2020.
posit rules, in order to avoid an FTD penalty for deposits
due during those quarters. Lookback period for employers of farmworkers. The
lookback period for Form 943 is the second calendar year
Only monthly schedule depositors are allowed to preceding the current calendar year. The lookback period
! make an Accuracy of Deposits Rule payment with for calendar year 2022 is calendar year 2020.
CAUTION the return. Semiweekly schedule depositors must
timely deposit the amount. See Accuracy of Deposits Rule Your total tax liability for the lookback period is
and How To Deposit, later in this section. TIP determined based on the amount of taxes you re-
ported on Form 941-SS, line 12; Form 944, line 9;
or Form 943, line 13. Your total liability isn’t reduced by
When To Deposit the deferred amount of the employer or employee share of
social security tax, the refundable portion of the credit for
Under the rules discussed below, the only difference be- qualified sick and family leave wages, the refundable por-
tween farm and nonfarm workers' employment tax deposit tion of the employee retention credit, or the refundable
rules is the lookback period. Therefore, farm and nonfarm portion of the COBRA premium assistance credit.
workers are discussed together except where noted.
Adjustments to lookback period taxes. To determine
Depending on your total taxes reported during a look- your taxes for the lookback period, use only the tax that
back period (discussed below), you’re either a monthly you reported on the original returns (Forms 941-SS, 943,
schedule depositor or a semiweekly schedule depositor. or 944). Don't include any adjustments shown on Form
The terms “monthly schedule depositor” and “semi- 941-X, 943-X, or 944-X.
weekly schedule depositor” don't refer to how often you Example. An employer originally reported total taxes
pay your employees or how often you’re required to make of $45,000 for the lookback period. The employer discov-
deposits. The terms identify which set of rules that you ered during January 2022 that the tax reported during the
must follow when a tax liability arises. Your tax liability is lookback period was understated by $10,000 and correc-
based on the dates payments were made or wages were ted this error by filing Form 941-X. The employer is a
paid. For taxable noncash fringe benefits, see When taxa- monthly schedule depositor for 2022 because the look-
ble fringe benefits are treated as paid in section 4. back period tax liabilities are based on the amounts

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originally  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 2022       !       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 Thursday, March 
with  an  approved  Form  2678,  see  Revenue  Procedure         31, 2022 (first quarter), and another pay date on Friday, 
2013-39,  2013-52  I.R.B.  830,  available  at IRS.gov/irb/      April  1,  2022  (second  quarter),  two  separate  deposits 
2013-52_IRB#RP-2013-39.                                          would  be  required  even  though  the  pay  dates  fall  within 
                                                                 the same semiweekly period. Both deposits would be due 
Monthly Deposit Schedule                                         Wednesday, April 6, 2022.

If your total tax reported for the lookback period is $50,000    Semiweekly deposit period spanning two return peri-
or less, you’re a monthly schedule depositor for the cur-        ods (Form 943 or Form 944 filers).                  The period covered 
rent  year.  You  must  deposit  taxes  on  wage  payments       by a return is the return period. The return period for an-
made during a calendar month by the 15th day of the fol-         nual Forms 943 and 944 is a calendar year. If you have 
lowing month.                                                    more than one pay date during a semiweekly period and 
                                                                 the pay dates fall in different return periods, you'll need to 
New employers. Your tax liability for any quarter in the         make separate deposits for the separate liabilities. For ex-
lookback  period  before  the  date  you  started  or  acquired  ample, if a return period ends on Thursday, taxes accu-
your business is considered to be zero. Therefore, you’re        mulated on Wednesday and Thursday are subject to one 
a monthly schedule depositor for the first calendar year of      deposit obligation, and taxes accumulated on Friday are 
your business (but see $100,000 Next-Day Deposit Rule,           subject to a separate obligation. Separate deposits are re-
later in this section).                                          quired because two different return periods are affected.

Semiweekly Deposit Schedule                                      Examples of Monthly and Semiweekly 
                                                                 Schedules
If your total tax reported for the lookback period is more 
than $50,000, you’re a semiweekly schedule depositor for         Employers  of  nonfarm  workers.                    Rose  Co.  reported 
the current year. If you’re a semiweekly schedule deposi-        Form 941-SS taxes as follows:
tor,  you  must  deposit  on  Wednesday  and/or  Friday,  de-
pending  on  what  day  of  the  week  that  you  make  wage                           2021 Lookback Period
payments, as follows.                                            3rd Quarter 2019. . . . . . . . . . . . . . . . . . . . . . . . . . $12,000
• Deposit taxes on wage payments made on Wednes-                 4th Quarter 2019. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
  day, Thursday, and/or Friday by the following Wed-             1st Quarter 2020. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
  nesday.
                                                                 2nd Quarter 2020. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
• Deposit taxes on wage payments made on Saturday, 
  Sunday, Monday, and/or Tuesday by the following Fri-                                                                               $48,000
  day.
                                                                                       2022 Lookback Period
Semiweekly  depositors  are  generally  not  required  to        3rd Quarter 2020. . . . . . . . . . . . . . . . . . . . . . . . . . $12,000
deposit twice a week if their payments were in the same 
                                                                 4th Quarter 2020. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
semiweekly period unless the $100,000 Next-Day Deposit 
Rule, discussed later in this section, applies. For example,     1st Quarter 2021. . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
if  you  made  a  payment  on  both  Wednesday  and  Friday      2nd Quarter 2021. . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
and incurred taxes of $10,000 for each pay date, deposit 
the $20,000 on the following Wednesday. If you made no                                                                               $51,000
additional payments on Saturday through Tuesday, no de-
posit is due on Friday.

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Rose Co. is a monthly schedule depositor for 2021 be- • May 30—Memorial Day
cause its taxes for the four quarters in its lookback period
• June 20—Juneteenth National Independence Day
($48,000 for the 3rd quarter of 2019 through the 2nd quar-
(observed)
ter of 2020) weren't more than $50,000. However, for
2022, Rose Co. is a semiweekly schedule depositor be- • July 4—Independence Day
cause the total taxes for the four quarters in its lookback • September 5—Labor Day
period ($51,000 for the 3rd quarter of 2020 through the
2nd quarter of 2021) exceeded $50,000. • October 10—Columbus Day
• November 11—Veterans Day
Employers of farmworkers. Red Co. reported taxes on
its 2020 Form 943, line 13, of $48,000. On its 2021 Form • November 24—Thanksgiving Day
943, line 13, it reported taxes of $60,000. • December 26—Christmas Day (observed)
Red Co. is a monthly schedule depositor for 2022 be-
cause its taxes for its lookback period ($48,000 for calen-
Application of Monthly and Semiweekly
dar year 2020) weren't more than $50,000. However, for
2023, Red Co. is a semiweekly schedule depositor be- Schedules

cause the total taxes for its lookback period ($60,000 for The following examples illustrate the procedure for deter-
calendar year 2021) exceeded $50,000. mining the deposit date under the two different deposit
schedules.
New agricultural employers. New agricultural employ-
ers filing Form 943 are monthly schedule depositors for Monthly schedule example. Spruce Co. is a monthly
the first and second calendar years of their business be- schedule depositor with seasonal employees. It paid wa-
cause their taxes for the lookback period (2 years) are ges each Friday during May but didn't pay any wages dur-
considered to be zero. However, see $100,000 Next-Day ing June. Under the monthly deposit schedule, Spruce
Deposit Rule, later. Co. must deposit the combined tax liabilities for the May
paydays by June 15. Spruce Co. doesn't have a deposit
Deposits Due on Business Days Only requirement for June (due by July 15) because no wages
were paid and, therefore, it didn't have a tax liability for
If a deposit due date falls on a day that isn't a business June.
day, the deposit is considered timely if it is made by the
close of the next business day. A business day is any day Semiweekly schedule example. Green, Inc., is a semi-
other than a Saturday, Sunday, or legal holiday. For ex- weekly schedule depositor and pays wages once each
ample, if a deposit is required to be made on Friday, but month on the last Friday of the month. Although Green,
Friday is a legal holiday, the deposit is considered timely if Inc., has a semiweekly deposit schedule, it will deposit
it is made by the following Monday (if Monday is a busi- just once a month because it pays wages only once a
ness day). month. The deposit, however, will be made under the
semiweekly deposit schedule as follows: Green, Inc.’s tax
Semiweekly schedule depositors have at least 3 liability for the April 29, 2022 (Friday), payday must be de-
business days following the close of the semiweekly pe- posited by May 4, 2022 (Wednesday). Under the semi-
riod to make a deposit. If any of the 3 weekdays after the weekly deposit schedule, liabilities for wages paid on
end of a semiweekly period is a legal holiday, you’ll have Wednesday through Friday must be deposited by the fol-
an additional day for each day that is a legal holiday to lowing Wednesday.
make the required deposit. For example, if a semiweekly
schedule depositor accumulated taxes for payments
made on Friday and the following Monday is a legal holi- $100,000 Next-Day Deposit Rule

day, the deposit normally due on Wednesday may be If you accumulate taxes of $100,000 or more on any day
made on Thursday (this allows 3 business days to make during a deposit period, you must deposit by the close of
the deposit). the next business day, whether you’re a monthly or a sem-
iweekly schedule depositor.
Legal holiday. The term “legal holiday” means any legal
holiday in the District of Columbia. For purposes of the de-
For purposes of the $100,000 rule, don't continue accu-
posit rules, the term “legal holiday” doesn't include other
mulating taxes after the end of a deposit period. For ex-
statewide legal holidays. Legal holidays for 2022 are listed
ample, if a semiweekly schedule depositor has accumula-
next.
ted taxes of $95,000 on Tuesday and $10,000 on
• December 31, 2021—New Year's Day 2022 (ob- Wednesday, the $100,000 next-day deposit rule doesn't
served) apply because the $10,000 is accumulated in the next de-
• January 17—Birthday of Martin Luther King, Jr. posit period. Thus, $95,000 must be deposited by Friday
and $10,000 must be deposited by the following Wednes-
• February 21—Washington's Birthday day.
• April 15—District of Columbia Emancipation Day (ob-
served) However, once you accumulate at least $100,000 in a
deposit period, stop accumulating at the end of that day

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and begin to accumulate anew on the next day. For exam- following the month in which the shortfall occur-
ple, Fir Co. is a semiweekly schedule depositor. On Mon- red, or
day, Fir Co. accumulates taxes of $110,000 and must de-
b. The return due date for the period in which the
posit on Tuesday, the next business day. On Tuesday, Fir
shortfall occurred.
Co. accumulates additional taxes of $30,000. Because
the $30,000 isn't added to the previous $110,000 and is
For example, if a semiweekly schedule depositor has a
less than $100,000, Fir Co. doesn't have to deposit the
deposit shortfall during May 2022, the shortfall makeup
$30,000 until Friday (following the semiweekly deposit
date is June 15, 2022 (Wednesday). However, if the
schedule).
shortfall occurred on the required April 1, 2022 (Friday),
If you’re a monthly schedule depositor and you deposit due date for the March 29, 2022 (Tuesday), pay
! accumulate a $100,000 tax liability on any day date, the return due date for the March 29 pay date (May
CAUTION during a month, you become a semiweekly 2, 2022) would come before the May 18, 2022 (Wednes-
schedule depositor on the next day and remain so for the day), shortfall makeup date. In this case, the shortfall must
remainder of the calendar year and for the following calen- be deposited by May 2, 2022.
dar year.
Employers of Both Farm and Nonfarm
Example. Elm, Inc., started its business on May 2,
Workers
2022. On Wednesday, May 4, it paid wages for the first
time and accumulated a tax liability of $40,000. On Friday, If you employ both farm and nonfarm workers, you must
May 6, Elm, Inc., paid wages and accumulated a liability treat employment taxes for the farmworkers (Form 943
of $60,000, making its accumulated Form 941-SS tax lia- taxes) separately from employment taxes for the nonfarm
bility total $100,000. Elm, Inc., must deposit $100,000 by workers (Form 941-SS or 944 taxes). Form 943 taxes and
Monday, May 9, the next business day. Because this was Form 941-SS (or Form 944) taxes aren't combined for pur-
the first year of its business, the tax liability for its lookback poses of applying any of the deposit rules.
period is considered to be zero, and it would be a monthly
schedule depositor based on the lookback rules. How- If a deposit is due, deposit the Form 941-SS (or Form
ever, because Elm, Inc., accumulated $100,000 on May 6, 944) taxes and Form 943 taxes separately, as discussed
it became a semiweekly schedule depositor on May 7. It next.
will be a semiweekly schedule depositor for the remainder
of 2022 and for 2023.
How To Deposit
The $100,000 tax liability threshold requiring a
TIP next-day deposit is determined before you con- You must deposit employment taxes by EFT. See Pay-
sider any reduction of your liability for nonrefunda- ment With Return, earlier in this section, for exceptions
ble credits. For more information, see frequently asked explaining when taxes may be paid with the tax return in-
question 17 at IRS.gov/ETD. stead of being deposited.

Electronic deposit requirement. You must use EFT to
Accuracy of Deposits Rule make all federal tax deposits. Generally, an EFT is made
You’re required to deposit 100% of your tax liability on or using EFTPS. If you don't want to use EFTPS, you can ar-
before the deposit due date. However, penalties won't be range for your tax professional, financial institution, payroll
applied for depositing less than 100% if both of the follow- service, or other trusted third party to make electronic de-
ing conditions are met. posits on your behalf.
EFTPS is a free service provided by the Department of
1. Any deposit shortfall doesn't exceed the greater of the Treasury. To get more information or to enroll in
$100 or 2% of the amount of taxes otherwise required EFTPS, go to EFTPS.gov or call 800-555-4477 or
to be deposited. 800-733-4829 (TDD). Additional information about EFTPS
2. The deposit shortfall is paid or deposited by the short- is also available in Pub. 966.
fall makeup date as described next. When you receive your EIN. If you’re a new em-
Makeup date for deposit shortfall: ployer that indicated a federal tax obligation when re-
questing an EIN, you’ll be pre-enrolled in EFTPS. You’ll
1. Monthly schedule depositor. Deposit or pay the receive information about Express Enrollment in your EIN
shortfall by the due date of your Form 941-SS, 944, or Package and an additional mailing containing your EFTPS
943 for the period in which the shortfall occurred. You personal identification number (PIN) and instructions for
may pay the shortfall with your return even if the activating your PIN. Follow the steps in your “How To Acti-
amount is $2,500 or more. vate Your Enrollment” brochure to activate your enroll-
ment and begin making your payroll tax deposits. If you
2. Semiweekly schedule depositor. Deposit by the
outsource any of your payroll and related tax duties to a
earlier of:
third-party payer, such as a payroll service provider or re-
a. The first Wednesday or Friday (whichever comes porting agent, be sure to tell them about your EFTPS en-
first) that comes on or after the 15th of the month rollment.

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Deposit record. For your records, an EFT Trace 2% Deposits made 1 to 5 days late.
Number will be provided with each successful payment.
5% Deposits made 6 to 15 days late.
The number can be used as a receipt or to trace the pay-
ment. 10% Deposits made 16 or more days late, but before 10 days from
the date of the first notice the IRS sent asking for the tax due.
Depositing on time. For deposits made by EFTPS to
be on time, you must submit the deposit by 8 p.m. Eastern 10% Amounts that should’ve been deposited, but were instead
paid directly to the IRS or paid with your tax return (but see
time the day before the date the deposit is due. If you use Payment With Return, earlier in this section, for exceptions).
a third party to make deposits on your behalf, they may
have different cutoff times. 15% Amounts still unpaid more than 10 days after the date of the
first notice the IRS sent asking for the tax due or the day on
Same-day wire payment option. If you fail to submit which you received notice and demand for immediate
a deposit transaction on EFTPS by 8 p.m. Eastern time payment, whichever is earlier.
the day before the date a deposit is due, you can still
make your deposit on time by using the Federal Tax Col- Late deposit penalty amounts are determined using
lection Service (FTCS) to make a same-day wire pay- calendar days, starting from the due date of the liability.
ment. To use the same-day wire payment method, you’ll
Special rule for former Form 944 filers. If you filed
need to make arrangements with your financial institution
Form 944 for the prior year and must file Forms 941-SS
ahead of time. Please check with your financial institution
for the current year because your employment tax liability
regarding availability, deadlines, and costs. Your financial
for the prior year exceeded the Form 944 eligibility re-
institution may charge you a fee for payments made this
quirement ($1,000 or less), the FTD penalty won't apply to
way. To learn more about the information you’ll need to
a late deposit of employment taxes for January of the cur-
give your financial institution to make a same-day wire
rent year if the taxes are deposited in full by March 15 of
payment, go to IRS.gov/SameDayWire.
the current year.
How to claim credit for overpayments. If you depos-
Order in which deposits are applied. Deposits are
ited more than the right amount of taxes for a tax period,
generally applied to the most recent tax liability within the
you can choose on Form 941-SS, 941, 944, or 943 for that
return period (quarter or year). However, if you receive an
tax period to have the overpayment refunded or applied
FTD penalty notice, you may designate how your payment
as a credit to your next return. Don't ask EFTPS to request
is to be applied in order to minimize the amount of the
a refund from the IRS for you.
penalty, if you do so within 90 days of the date of the no-
tice. Follow the instructions on the penalty notice that you
Deposit Penalties receive. For more information on designating deposits,
see Revenue Procedure 2001-58. You can find Revenue
Penalties may apply if you don't make required deposits Procedure 2001-58 on page 579 of Internal Revenue Bul-
on time or if you make deposits of less than the required letin 2001-50 at IRS.gov/pub/irs-irbs/irb01-50.pdf.
amount. The penalties don't apply if any failure to make a
proper and timely deposit was due to reasonable cause Example. Cedar, Inc., is required to make a deposit of
and not to willful neglect. If you receive a penalty notice, $1,000 on June 15 and $1,500 on July 15. It doesn't make
you can provide an explanation of why you believe rea- the deposit on June 15. On July 15, Cedar, Inc., deposits
sonable cause exists. $2,000. Under the deposits rule, which applies deposits to
the most recent tax liability, $1,500 of the deposit is ap-
If you timely filed your employment tax return, the IRS
plied to the July 15 deposit and the remaining $500 is ap-
may also waive deposit penalties if you inadvertently
plied to the June deposit. Accordingly, $500 of the June
failed to deposit and it was the first quarter that you were
15 liability remains undeposited. The penalty on this un-
required to deposit any employment tax, or if you inadver-
derdeposit will apply as explained earlier.
tently failed to deposit the first time after your deposit fre-
quency changed. You must also meet the net worth and Trust fund recovery penalty. If federal income, social
size limitations applicable to awards of administrative and security, or Medicare taxes that must be withheld (that is,
litigation costs under section 7430; for individuals, this trust fund taxes) aren't withheld or aren't deposited or paid
means that your net worth can't exceed $2 million, and for to the United States Treasury, the trust fund recovery pen-
businesses, your net worth can't exceed $7 million and alty may apply. The penalty is 100% of the unpaid trust
you also can't have more than 500 employees. fund tax. If these unpaid taxes can't be immediately col-
The IRS may also waive the deposit penalty the first lected from the employer or business, the trust fund re-
time you’re required to make a deposit if you inadvertently covery penalty may be imposed on all persons who are
send the payment to the IRS rather than deposit it by EFT. determined by the IRS to be responsible for collecting, ac-
counting for, or paying over these taxes, and who acted
For amounts not properly or timely deposited, the pen- willfully in not doing so. The trust fund recovery penalty
alty rates are as follows. won't apply to any amount of trust fund taxes an employer
holds back in anticipation of any credits they are entitled
to. It also won't apply to applicable taxes properly deferred
under section 2302 of the CARES Act or applicable taxes

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deferred under Notice 2020-65 and Notice 2021-11 if paid • Don't show negative amounts on Form 941-SS,
by the due date. line 16, or Schedule B (Form 941).
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
paying over trust fund taxes aren't taking place, or reck- If you filed Form 944 for 2021 and line 9 was
lessly disregards obvious and known risks to the govern- ! $2,500 or more, you were required to complete
ment's right to receive trust fund taxes. CAUTION Form 944, lines 13a–13m, or attach Form 945-A.
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
941-SS, line 16, when your tax liability shown on Form In addition to civil penalties, you may be subject
941-SS, line 12, was $2,500 or more. The IRS may also ! to criminal prosecution (brought to trial) for will-
assess this penalty of 2% to 10% if you’re a semiweekly CAUTION fully:
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
the following. • Failing to collect or truthfully account for and pay over
tax;
• Completed Form 941-SS, line 16, instead of Sched-
ule B (Form 941). • Failing to file a return, supply information, or pay any
tax due;
• Failed to attach a properly completed Schedule B
(Form 941). • Furnishing false or fraudulent Forms W-2 to employ-
ees or failing to furnish Forms W-2;
• Completed Schedule B (Form 941) incorrectly, for ex-
ample, by entering tax deposits instead of tax liabili- • Committing fraud and providing false statements;
ties in the numbered spaces. • Preparing and filing a fraudulent return; or
The IRS figures the penalty by allocating your total tax • Committing identity theft.
liability shown on Form 941-SS, line 12, equally through-
out the tax period. Then we apply your deposits and pay-
ments to the averaged liabilities in the date order we re-
ceived your deposits. We figure the penalty on any tax not
deposited, deposited late, or not deposited in the correct 9. Employer's Returns
amounts. Your deposits and payments may not be coun-
General instructions. File Forms 941-SS (or Form 944)
ted as timely because the IRS doesn't know the actual
for nonfarm workers and Form 943 for farmworkers. (U.S.
dates of your tax liabilities.
Virgin Islands employers may be required to file Form 940
You can avoid the penalty by reviewing your return be-
for the combined wages of nonfarm workers and farm-
fore filing it. Follow these steps before filing your Form
workers.)
941-SS.
• If you’re a monthly schedule depositor, report your tax Employers with employees subject to U.S. income
liabilities (not your deposits) in the monthly entry tax withholding. If you have both employees who are
spaces on Form 941-SS, line 16. subject to U.S. income tax withholding and employees
who aren't subject to U.S. income tax withholding, you
• If you’re a semiweekly schedule depositor, report your
must file only Form 941 (or Form 944) and include all your
tax liabilities (not your deposits) on Schedule B (Form
employees’ wages on that form.
941) in the lines that represent the dates you paid your
employees. Nonfarm employers. File Form 941-SS for the calendar
• Verify that your total liability shown on Form 941-SS, quarter in which you first pay wages for nonfarm workers
line 16, or the bottom of Schedule B (Form 941) and for each quarter thereafter unless you’re a seasonal
equals your tax liability shown on Form 941-SS, employer or file a final return. Due dates for each quarter
line 12. of the calendar year are as follows.

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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,
sick pay, tips, and group-term life insurance on your Form
However, if you deposited all taxes when due for the 941-SS, 944, or 943. See the instructions for your employ-
quarter, you may file Form 941-SS by May 10, August 10, ment tax return for information on how to report these ad-
November 10, and February 10, respectively. If the due justments.
date for filing your return falls on a Saturday, Sunday, or
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
Forms for prior period adjustments. Use Form 941-X
on line 17 of your final Form 941-SS and show the date fi-
or Form 944-X to make a correction after you discover an
nal wages were paid.
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 2021 Form 944 by January 31, 2022, or by February rections on the corresponding returns. Form 941-X and
10, 2022 (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 See Revenue Ruling 2009-39, 2009-52 I.R.B.
include taxes for household employees on your Forms TIP 951, for examples of how the interest-free adjust-
941-SS (or Form 944). Otherwise, report social security ment and claim for refund rules apply in 10 differ-
and Medicare taxes for household employees on Sched- ent situations. You can find Revenue Ruling 2009-39 at
ule H (Form 1040). See Pub. 926 for more information. 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.
File a Form 943 each year for all taxable wages paid for Treasury Decision 9405, 2008-32 I.R.B. 293, is available
farmwork. You may report the wages of household work- at IRS.gov/irb/2008-32_IRB#TD-9405. You’ll use the ad-
ers in a private home on a farm operated for profit on justment process if you underreported employment taxes
Form 943. Don't report wages for farmworkers on Form and are making a payment, or if you overreported employ-
941-SS or Form 944. ment taxes and will be applying the credit to the Form
File your 2021 Form 943 by January 31, 2022. Pay any 941-SS, 943, or 944 period during which you file Forms
taxes due that you’re not required to deposit. If you depos- 941-X, 943-X, or 944-X, respectively. You’ll use the claim
ited all taxes when due, you may file Form 943 by Febru- process if you overreported employment taxes and are re-
ary 10, 2022. questing a refund or abatement of the overreported
amount. We use the terms “correct” and “corrections” to
Penalties. For each whole or part month that a return include interest-free adjustments under sections 6205 and
isn't filed when required, there is a failure-to-file (FTF) 6413, and claims for refund and abatement under sec-
penalty of 5% of the unpaid tax due with that return. The tions 6402, 6414, and 6404 of the Internal Revenue Code.
maximum penalty is generally 25% of the tax due. Also,
for each whole or part month that the tax is paid late, there Correcting employment taxes. When you discover an
is a failure-to-pay (FTP) penalty of 0.5% per month of the error on a previously filed Form 941-SS, 943, or 944, you
amount of tax. For individual filers only, the FTP penalty is must:
reduced from 0.5% per month to 0.25% per month if an in- • Correct that error using Form 941-X, Form 943-X, or
stallment agreement is in effect. You must have filed your Form 944-X;
return on or before the due date of the return to qualify for
the reduced penalty. The maximum amount of the FTP • File a separate Form 941-X, Form 943-X, or Form
penalty is also 25% of the tax due. If both penalties apply 944-X for each Form 941-SS, 943, or 944 you’re cor-
in any month, the FTF penalty is reduced by the amount of recting; and
the FTP penalty. The penalties won't be charged if you • File Form 941-X, Form 943-X, or Form 944-X sepa-
have a reasonable cause for failing to file or pay. If you re- rately. Don't file with Form 941-SS, 943, or 944.
ceive a penalty notice, you can provide an explanation of
If you’re correcting underreported tax, you must file
why you believe reasonable cause exists.
Form 941-X or Form 944-X by the due date of the return

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for the return period in which you discovered the error and Refunding amounts incorrectly withheld from em-
pay the amount you owe by the time you file. Doing so will ployees. If you withheld more than the correct amount of
generally ensure that your correction is interest free and social security tax or Medicare tax from wages paid, and
not subject to FTP or FTD penalties. discover the error before filing Form 941-SS, 944, or 943,
Report current period adjustments for fractions of repay or reimburse the employee the amount overwith-
cents, third-party sick pay, tips, and group-term life insur- held before filing the return.
ance on Form 941-SS, lines 7–9; Form 943, line 10; or
Form 944, line 6. Report the correction of underreported Note. An employer reimburses an employee by applying
and overreported amounts for the same tax period on a the overwithheld amount against taxes to be withheld on
single Form 941-X, Form 943-X, or Form 944-X unless future wages.
you’re requesting a refund. If you’re requesting a refund Be sure to keep in your records the employee's written
and are correcting both underreported and overreported receipt showing the date and amount of the repayment or
amounts, file one Form 941-X, Form 943-X, or Form record of reimbursement. You must report and pay any
944-X correcting the underreported amounts only and a taxes overwithheld when you file the return for the return
second Form 941-X, Form 943-X, or Form 944-X correct- period in which the overcollection was made if you haven't
ing the overreported amounts. repaid or reimbursed the employee.
See the chart on the last page of Form 941-X, Form For an overcollection reported on a previously filed
943-X, or Form 944-X for help in choosing whether to use Form 941-SS, 944, or 943, an employer is required to re-
the adjustment process or the claim process. See the In- pay or reimburse its employees prior to filing an adjusted
structions for Form 941-X, the Instructions for Form employment tax return. Any excess Additional Medicare
943-X, or the Instructions for Form 944-X for details on Tax withholding must be repaid or reimbursed to the em-
how to make the adjustment or claim for refund or abate- ployee before the end of the calendar year in which it was
ment. withheld.
Employers filing claims for refund of overpaid social se-
You can't adjust amounts reported as Additional curity and Medicare taxes may either repay or reimburse
TIP Medicare Tax withheld in a prior calendar year the employees their share of social security tax and Medi-
unless it is to correct an administrative error or care tax first or get employee consents to file the claim for
section 3509 applies. An administrative error occurs if the the excess tax on their behalf. Employers must retain the
amount you entered on Form 941-SS, Form 944, or Form written receipt of the employee showing the date and
943 isn't the amount that you actually withheld. Examples amount of the repayment, the record of reimbursement, or
include mathematical or transposition errors. If a the written consent of the employee. You can't use a claim
prior-year error was a nonadministrative error, you may for refund to correct Additional Medicare Tax withholding
correct only the wages and tips subject to Additional errors.
Medicare Tax withholding.

Exceptions to interest-free corrections of employ-
ment taxes. A correction won't be eligible for inter- 10. Wage and Tax Statements
est-free treatment if:
By January 31, 2022, furnish Copies B and C of 2021
• The failure to report relates to an issue raised in an Form W-2AS, W-2CM, W-2GU, or W-2VI to each em-
IRS examination of a prior return, or ployee. If an employee stops working for you during the
• The employer knowingly underreported its employ- year, furnish the statement at any time after employment
ment tax liability. ends but no later than January 31 of the next year. How-
ever, if the employee asks you for Form W-2, furnish it
A correction won't be eligible for interest-free treatment within 30 days of the request or the last wage payment,
after the earlier of the following. whichever is later.
• Receipt of an IRS notice and demand for payment af- If you go out of business during the year, give your em-
ter assessment. ployees their Forms W-2 by the due date of your final
• Receipt of an IRS notice of determination under Inter- Form 941-SS. File Copy A with the SSA by the last day of
nal Revenue Code section 7436. the month after that due date.
Collecting underwithheld taxes from employees. If If an employee loses or destroys his or her copies, fur-
you withhold no social security tax or Medicare tax, or less nish that employee copies of Form W-2AS, W-2CM,
than the correct amount of either tax from an employee's W-2GU, or W-2VI marked “REISSUED STATEMENT.”
wages, you can make it up by withholding from later pay Don't send Copy A of the reissued form to the SSA.
to that employee. But you’re the one who owes the under- File Copy A of all Forms W-2AS, W-2CM, W-2GU, and
payment. Reimbursement is a matter for settlement be- W-2VI with Form W-3SS, Transmittal of Wage and Tax
tween you and the employee. Underwithheld Additional Statements, with the SSA by January 31, 2022.
Medicare Tax must be recovered from the employee on or
before the last day of the calendar year. See section 5 for
special rules for tax on tips.

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Employers in the Commonwealth of the Northern be required to file Forms W-2c electronically. For more in-
TIP Mariana Islands should contact their local tax de- formation, see the General Instructions for Forms W-2 and
partment for instructions on completing Form W-3.
W-2CM. You can get Form W-2CM and its instructions by
When reconciling Forms W-2 and W-3 to Form
going to Finance.gov/mp/forms.php, or by calling
941-SS, 944, or 943 for 2021, you should con-
670-664-1000. CAUTION!
sider that paid qualified sick leave wages and
qualified family leave wages for leave taken before April 1,
Filing Forms W-2 electronically. File your Forms W-2 2021, aren't subject to the employer share of social secur-
electronically by January 31, 2022. For electronic filing of ity tax.
Forms W-2, go to SSA.gov/employer. You may be re-
quired to file Forms W-2 electronically. For details, see the
General Instructions for Forms W-2 and W-3.
If you experience problems filing electronically, contact 11. Federal Unemployment
the SSA at 800-772-6270. To speak with the SSA's Em-
ployer Services Liaison Officer for your region, call (FUTA) Tax—U.S. Virgin
212-264-3865 for the U.S. Virgin Islands or 510-970-8247
for Guam, American Samoa, and the Commonwealth of Islands Employers Only
the Northern Mariana Islands. You may also visit the
SSA's Regional Employer Services Liaison Officers web- The Federal Unemployment Tax Act, with state unemploy-
site at SSA.gov/employer/ ment systems, provides for payments of unemployment
wage_reporting_specialists.htm. compensation to workers who have lost their jobs. Most
employers pay both a federal and a state unemployment
Waiver. You may request a waiver from filing electron- tax. Only the employer pays FUTA tax; it isn't withheld
ically on Form 8508. You must submit Form 8508 to the from your employees' wages. For more information, see
IRS at least 45 days before the due date of Form W-2AS, the Instructions for Form 940.
W-2CM, W-2GU, or W-2VI. See the Form 8508 instruc-
tions for more information. You must file Form 940 if you’re subject to FUTA tax
under the following rules.
Filing Forms W-2 on paper. By January 31, 2022, (or
when filing a final return if you make final payments before In general. You’re subject to FUTA tax in 2022 on the
the end of the year), send your completed forms to the fol- wages you pay employees who aren't farmworkers or
lowing locations. household workers if:
• Employers in American Samoa, the Commonwealth of 1. You paid wages of $1,500 or more in any calendar
the Northern Mariana Islands, Guam, and the U.S. Vir- quarter of 2021 or 2022, or
gin Islands must send Copy A of Forms W-2AS,
2. You had one or more employees for at least some
W-2CM, W-2GU, and W-2VI, and a Form W-3SS to
part of a day in any 20 or more different weeks in
the SSA at the address shown on Form W-3SS.
2021 or 20 or more different weeks in 2022.
• Send Copy 1 of Forms W-2AS, W-2CM, W-2GU, and
W-2VI, and Form W-3SS to your local tax department Household workers. You’re subject to FUTA tax only if
at the address shown on Form W-3SS. For more infor- you paid total cash wages of $1,000 or more (for all
mation on Copy 1, contact your local tax department. household workers) in any calendar quarter in 2021 or
Employers in the Commonwealth of the Northern Ma- 2022.
riana Islands should contact their local tax department
for instructions on how to file Copy 1. Farmworkers. You’re subject to FUTA tax on the wages
that you pay to farmworkers in 2022 if:
If you need copies of Forms W-2AS, W-2CM, W-2GU,
and W-2VI, and Form W-3SS, see How To Get Tax Help, • You paid total cash wages of $20,000 or more for the
later. farmwork in any calendar quarter to farmworkers dur-
ing 2021 or 2022, or
Correcting Forms W-2AS, W-2CM, W-2GU, and W-2VI,
• You employed 10 or more farmworkers during at least
and Form W-3SS. If you need to correct a Form W-2AS,
some part of a day (whether or not at the same time)
W-2CM, W-2GU, or W-2VI after you’ve sent Copy A to the
during any 20 or more different weeks in 2021 or 20 or
SSA, use Form W-2c. Furnish employees Copies B and C
more different weeks in 2022.
of Form W-2c. Send Copy A with Form W-3c, Transmittal
of Corrected Wage and Tax Statements, to the SSA at the To determine whether you meet either test above, you
address shown on Form W-3c. For more information, see must count wages paid to aliens admitted on a temporary
the General Instructions for Forms W-2 and W-3. basis to the United States to perform farmwork, also
If a form is corrected before you send Copy A to the known as H-2A visa workers. However, wages paid to
SSA, furnish the employee the corrected copies. Mark the H-2A visa workers aren't subject to FUTA tax.
original Copy A “Void” in the proper box and send the new In most cases, farmworkers supplied by a crew leader
Copy A as explained above. Only send the new Copy A to are considered employees of the farm operator for FUTA
the SSA; don't send the Copy A marked “Void.” You may tax purposes. However, this isn't the case if either of the

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following applies and the crew leader isn't an employee of required to deposit more than 0.6% FUTA tax on those
the farm operator. wages. Contact the U.S. Virgin Islands Department of La-
bor for information on wages subject to the U.S. Virgin Is-
1. The crew leader is registered under the Migrant and
lands unemployment insurance tax. See the Instructions
Seasonal Agricultural Worker Protection Act.
for Form 940 for further guidance.
2. Substantially all of the workers supplied by the crew In years when the U.S. Virgin Islands is determined to
leader operate or maintain tractors, harvesting or be a credit reduction state, you must include liabilities
cropdusting machines, or other machines provided by owed for credit reduction with your fourth quarter deposit.
the crew leader. You may deposit the anticipated extra liability throughout
the year, but it isn't due until the due date for the deposit
If (1) or (2) applies, the farmworkers are generally em-
for the fourth quarter, and the associated liability should
ployees of the crew leader.
be recorded as being incurred in the fourth quarter. See
Computing FUTA tax rate. For 2022, the FUTA tax rate the Instructions for Form 940 for more information.
is 6.0%. The tax applies to the first $7,000 you pay to
Form 940. By January 31, 2022, file your 2021 Form
each employee as wages during the year. The $7,000 is
940. If you made all FUTA tax deposits on time, you may
the federal FUTA wage base. Your wage base in the U.S.
file Form 940 by February 10, 2022.
Virgin Islands may be different.
Generally, you can take a credit against your FUTA tax Deposits. For deposit purposes, figure FUTA tax quar-
for amounts you paid into U.S. Virgin Islands unemploy- terly. Determine your FUTA tax liability by multiplying the
ment funds. The credit may be as much as 5.4% of wages amount of taxable wages paid during the quarter by 0.6%
subject to FUTA tax. If you’re entitled to the maximum (0.06). Stop depositing FUTA tax on an employee’s wa-
5.4% credit, the FUTA tax rate after the credit is 0.6%. ges when he or she reaches $7,000 in taxable wages for
You’re entitled to the maximum credit if you paid your U.S. the calendar year. If your FUTA tax liability for any calen-
Virgin Islands unemployment taxes in full, on time, and on dar quarter is $500 or less, you don't have to deposit the
all the same wages as are subject to FUTA tax, and as tax. Instead, you may carry it forward and add it to the lia-
long as the U.S. Virgin Islands isn't determined to be a bility figured in the next quarter to see if you must make a
credit reduction state. See the Instructions for Form 940 to deposit. If your FUTA tax liability for any calendar quarter
determine the credit. is over $500 (including any FUTA tax carried forward from
The U.S. Virgin Islands may exclude some types of wa- an earlier quarter), you must deposit the tax by EFT. See
ges from its unemployment insurance tax, even though section 8 for more information on deposits.
they’re subject to FUTA tax. In such a case, you may be

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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 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 Commonwealth of the Northern Mariana Islands.

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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), (H), (J), (M), or 
 as nonimmigrant alien under section                 (Q) 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 Commonwealth of the Northern Mariana Islands.

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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 $2,400 or more in cash in Taxable if employee paid total cash wages of
homes). Also see Domestic service in college 2022. 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. Worker's 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 visit 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.
Worker's 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 Northern Mariana The U.S. Treasury Department and Puerto Rico
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. Name of the federal certifying agency or department,
These special certifying requirements don't apply to fed- 3. The certifying agency’s EIN,
eral agencies who have employees working in the U.S.
4. The calendar quarter and fiscal year covered by the
Virgin Islands.
certification,
5. The total number of individuals covered by the certifi-
cation, and
“Federal Income Taxes” From
6. The aggregate dollar amount of federal income taxes
American Samoa, the CNMI, or withheld on all individuals covered by the certification.
Guam A federal government department or agency that sub-
mits a certification on behalf of another department or
This section describes what “federal income taxes” are agency must include the name and EIN of each subordi-
subject to these certification procedures. nate or designated federal department or agency inclu-
ded, along with the required data for each subordinate or
For purposes of these cover over certification require-
designated department or agency. In this instance, the
ments, the term “federal income taxes” includes federal in-
certifying agency must send the certification at least on an
come taxes that have been withheld from compensation
annual basis, no later than February 14.
and other amounts paid to and deposited into the U.S.
Treasury on any of the following. In addition, federal government agencies certifying for
compensation paid to military personnel not stationed in
a. Federal government civilian employees who are resi- American Samoa, the CNMI, or Guam but who have a
dents of American Samoa, the CNMI, or Guam. state of legal residence in one of these territories must
provide each servicemember’s name, social security num-
b. Recipients (including survivors) of federal pensions (ci-
ber, amount of annual salary paid, and total amount of an-
vilian or military) who are residents of American Samoa,
nual federal income tax withheld.
the CNMI, or Guam.
The amounts shown in the certification must agree with
c. Military personnel stationed in American Samoa, the the amounts of federal income tax withheld and reported
CNMI, or Guam. on the quarterly federal tax return(s) of the agency (Form
941).
d. Military personnel not stationed in American Samoa,
the CNMI, or Guam but who have a state of legal resi- Federal agencies must submit these certifications on a
dence in any of these territories. quarterly basis no later than 45 days after the close of
each calendar quarter as follows:
e. Employees of a service or social organization associ-
ated with a military or civilian agency in American Samoa, Quarter Due
the CNMI, or Guam.
First quarter (ending March 31) . . . . . . . . . . . . . . . . . May 15
Second quarter (ending June 30) . . . . . . . . . . . . . . . . Aug. 14
Certification Procedures Third quarter (ending September 30) . . . . . . . . . . . . . Nov. 14
Fourth quarter (ending December 31) . . . . . . . . . . . . . Feb. 14
This section contains the procedures federal agencies
must follow to certify to the IRS the amount of “federal in- Federal agencies should mail this certification to the
come taxes” paid to and deposited into the U.S. Treasury. following address:
All departments and agencies of the federal government
(as well as service and social organizations associated Internal Revenue Service
with a military or civilian federal entity) that withhold fed- Revenue Systems and Analysis
eral income taxes on amounts paid to employees and Attn: OS:CFO:FM:RA:S (77K St)
pensioners of the United States (or any agency thereof) 1111 Constitution Ave NW
as provided herein must certify to the IRS each calendar CFO/FM - Mail Stop 6167
quarter the total amount of federal income taxes withheld Washington, DC 20224
that have been deposited into the U.S. Treasury. Federal Fax: 202-803-9691
agencies must submit a separate certification for federal
income taxes creditable to American Samoa, the CNMI,
and Guam, as applicable.

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information on tax changes, scam alerts, initiatives, prod-
ucts, and services. At the IRS, privacy and security are
How To Get Tax Help our highest priority. We use these tools to share public in-
formation with you. Don’t post your social security number
If you have questions about a tax issue; need help prepar- (SSN) or other confidential information on social media
ing your tax return; or want to download free publications, sites. Always protect your identity when using any social
forms, or instructions, go to IRS.gov to find resources that networking site.
can help you right away. The following IRS YouTube channels provide short, in-
Preparing and filing your tax return. Go to IRS.gov/ formative videos on various tax-related topics in English,
EmploymentEfile for more information on filing your em- Spanish, and ASL.
ployment tax returns electronically. • Youtube.com/irsvideos.
Getting answers to your tax questions. On • Youtube.com/irsvideosmultilingua.
IRS.gov, you can get up-to-date information on
• Youtube.com/irsvideosASL.
current events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you get an- Watching IRS videos. The IRS Video portal
swers to some of the most common tax questions. (IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on 2021 tax changes and Online tax information in other languages. You can
hundreds of interactive links to help you find answers find information on IRS.gov/MyLanguage if English isn’t
to your questions. your native language.
• You may also be able to access tax law information in
your electronic filing software. Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving our multilingual customers by
offering OPI services. The OPI Service is a federally fun-
Need someone to prepare your tax return? There are ded program and is available at Taxpayer Assistance
various types of tax return preparers, including tax prepar- Centers (TACs), other IRS offices, and every VITA/TCE
ers, enrolled agents, certified public accountants (CPAs), return site. The OPI Service is accessible in more than
attorneys, and many others who don’t have professional 350 languages.
credentials. If you choose to have someone prepare your
tax return, choose that preparer wisely. A paid tax pre- Accessibility Helpline available for taxpayers with
parer is: disabilities. Taxpayers who need information about ac-
cessibility services can call 833-690-0598. The Accessi-
• Primarily responsible for the overall substantive accu- bility Helpline can answer questions related to current and
racy of your return, future accessibility products and services available in al-
• Required to sign the return, and ternative media formats (for example, braille, large print,
• Required to include their preparer tax identification audio, etc.).

number (PTIN). Getting tax forms and publications. Go to IRS.gov/
Although the tax preparer always signs the return, Forms to view, download, or print most of the forms, in-
you're ultimately responsible for providing all the informa- structions, and publications you may need. Or, you can go
tion required for the preparer to accurately prepare your to IRS.gov/OrderForms to place an order.
return. Anyone paid to prepare tax returns for others
should have a thorough understanding of tax matters. For Getting tax publications and instructions in eBook
more information on how to choose a tax preparer, go to format. You can also download and view popular tax
Tips for Choosing a Tax Preparer on IRS.gov. publications and instructions (including Pub. 80) on mo-
bile devices as eBooks at IRS.gov/eBooks.
Coronavirus. Go to IRS.gov/Coronavirus for links to in-
formation on the impact of the coronavirus, as well as tax Note. IRS eBooks have been tested using Apple's
relief available for individuals and families, small and large iBooks for iPad. Our eBooks haven’t been tested on other
businesses, and tax-exempt organizations. dedicated eBook readers, and eBook functionality may
not operate as intended.
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on- Getting a transcript of your return. You can get a copy
line service at SSA.gov/employer for fast, free, and secure of your tax transcript or a copy of your return by calling
online W-2 filing options to CPAs, accountants, enrolled 800-829-4933 or by mailing Form 4506-T (transcript re-
agents, and individuals who process Form W-2, Wage quest) or Form 4506 (copy of return) to the IRS.
and Tax Statement, and Form W-2c, Corrected Wage and
Tax Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest

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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, telephone calls, or social media tax help when a tax issue can’t be handled online or by
channels to request personal or financial information. phone. All TACs now provide service by appointment, so
This includes requests for personal identification num- you’ll know in advance that you can get the service you
bers (PINs), passwords, or similar information for need without long wait times. Before you visit, go to
credit cards, banks, or other financial accounts. IRS.gov/TACLocator to find the nearest TAC and to check
hours, available services, and appointment options. Or,
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
on the IRS2Go app, under the Stay Connected tab,
Central webpage, for information on identity theft and
choose the Contact Us option and click on “Local Offices.”
data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related The Taxpayer Advocate Service (TAS)
identity theft, you can learn what steps you should Is Here To Help You
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
The Taxpayer Bill of Rights describes 10 basic rights that
for businesses. Enrollment is required.
all taxpayers have when dealing with the IRS. Go to
• Check or Money Order: Mail your payment to the ad- TaxpayerAdvocate.IRS.gov to help you understand what
dress listed on the notice or instructions. 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.
What Can TAS Do for You?
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan- TAS can help you resolve problems that you can’t resolve
cial institution for availability, cost, and time frames. with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
Note. The IRS uses the latest encryption technology to who will work with you throughout the process and will do
ensure that the electronic payments you make online, by everything possible to resolve your issue. TAS can help
phone, or from a mobile device using the IRS2Go app are you if:
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order. • Your problem is causing financial difficulty for you,
your family, or your business;
What if I can’t pay now? Go to IRS.gov/Payments for
• You face (or your business is facing) an immediate
more information about your options.
threat of adverse action; or
• Apply for an online payment agreement IRS.gov/ (
• You’ve tried repeatedly to contact the IRS but no one
OPA) to meet your tax obligation in monthly install-
has responded, or the IRS hasn’t responded by the
ments if you can’t pay your taxes in full today. Once
date promised.
you complete the online process, you will receive im-
mediate notification of whether your agreement has
been approved. How Can You Reach TAS?

• Use the Offer in Compromise Pre-Qualifier to see if TAS has offices in every state, the District of Columbia,
you can settle your tax debt for less than the full and Puerto Rico. Your local advocate’s number is in your
amount you owe. For more information on the Offer in local directory and at TaxpayerAdvocate.IRS.gov/
Compromise program, go to IRS.gov/OIC. 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.
 
                                   Federal agency certifying                   Household and agricultural 
A                                    requirements            29                employers       13
Adjustments   20                   Federal employees            25             Sick pay 13
Agricultural labor   24            Fishing 26                                  Taxes paid by employer   13
Aliens, nonresidents    25         Form 14
Assistance (See Tax help)            8274  27
                                     941-SS  20                               I
                                     941-X 14                                 Insurance agents   26
C                                    943-X 14                                 IRS help (employee v. 
Calendar 6                           944-X 14                                  subcontractor)    8
Common-law employee        8         Schedule H (Form 1040)          20
Coronavirus (COVID-19) related       SS-4  7
  employment tax credits and         SS-5  5                                  L
                                                                              Lookback period:
  other tax relief   1               SS-8  8
                                                                               Farmworkers     14
Corrected wage and tax               W-2c  22
  statement   22                   Fringe benefits 11 26, 
Crew leaders  9                    Fringe Benefits:                           M
Current period adjustments    20     Depositing taxes on fringe               Ministers 26
                                     benefits    11                           Monthly deposit schedule                   15
                                     Social security and Medicare taxes 
D                                    withholding on fringe benefits         11
Deposit:                             Special accounting rule for fringe       N
  How to deposit     17              benefits provided during                 Newspaper delivery   27
  Penalties 18                       November and December               11   Noncash payments     27
  Period 15                          Valuation of vehicles provided to        Nonprofit organizations   27
  Rules:                             employees     11
  $100,000 next-day deposit   16     When fringe benefits are treated as 
  Accuracy of deposits     17        paid    11                               P
  Schedules:                       FUTA tax  22                               Partners 27
  Monthly   15                                                                Penalties 18
  Semiweekly         15                                                       Pension plans    27
Deposit Taxes:                     G                                          Prior period adjustments  20
  $2,500 rule 14                   Government employees,                      Publications (See Tax help)
  Payment with Return   14           nonfederal  28
  Requirements  13                 Group-term life insurance           26
  When to deposit    14                                                       Q
                                                                              Qualified small business payroll 
                                   H                                           tax credit for increasing 
E                                  Hiring new employees            5           research activities 3
Electronic deposits     17         Homeworkers   26
Electronic filing and payment 4    Hospital employees:
Employee  8                          1.Interns. 26                            R
Employer identification number       2.Patients. 26                           Recordkeeping    5
  (EIN) 7                          Household employers          20            Religious orders   27
                                   Household workers            20 26,        Retirement and pension plans                 27
                                   How to deposit  17
F                                  How To Figure Social Security and 
Family employees     25              Medicare Taxes          13               S
Farm crew leaders    9               Additional Medicare Tax         13       Salespersons     27
Farmworkers   20                     Deducting the tax       13               Scholarships and fellowships                 28
                                                                              Semiweekly deposit schedule                  15

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Severance pay 28                        employee's  9                    Wages and Other 
Sick pay 28                          Social security number, where to    Compensation    10
Social Security and Medicare            get and file application forms 9 Sick pay 10
Taxes for Farmworkers:             Statutory employee 8                  Travel and business expenses                    10
Exceptions to the $150 and $2,500  Statutory nonemployee      8          What's New 1
  tests  12                        Students 28                           New Pub. 5146 explains 
Farmworkers   12                   Supplemental unemployment             employment tax examinations 
The $150 Test or the $2,500          compensation benefits      28       and appeal rights. 6
  Test   12                                                              Work opportunity tax credit for 
Social security card, applying for                                       qualified tax-exempt 
a 9                                T                                     organizations hiring qualified 
Social security number:            Tax help 31                           veterans extended.  3
Registering for SSNVS   10         Tips 11 28,                           When To Deposit:
Verification of SSNs  10             Collecting taxes on tips 11         Lookback period nonfarm 
Social security number (SSN) 9       Ordering rule 12                    workers    14
Applying for an SSN   9              Reporting tips 12
Employee's name and SSN,           Trust fund recovery penalty   18
  correctly record the 9
Social security card,:
                                   W
                                   Wage and Tax Statement     21

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