Page 1 of 30 11:58 - 23-Jan-2018 (Circular SS),

1 Userid: CPMS chema: tipxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. ations/P80/2019/A/XML/Cycle05/source(Ini t. & Date) _____Page 1 of 30 14:35 - 20-Dec-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of the TreasuryInternal Revenue ServicePublication 80 Cat. No. 46153G (Circular SS),Federal Tax Guide for Employers in the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana IslandsFor use in 2019 Get forms and other information faster and easier at: (English) (Espa ol) ( ) ( ) (Pусский) (Ti ngVi t) ContentsWhat's Employer Identification Number (EIN).

2 62. Who Are Employees?..63. Employee's Social Security Number (SSN)..74. Wages and Other Social Security and Medicare Taxes for How To Figure Social Security and Medicare Depositing Employer's Wage and Tax Federal Unemployment (FUTA) Tax Virgin Islands Employers Special Rules for Various Types of Employment and Federal Agency Certifying Requirements of Federal Income Taxes Withheld From Government Employees and Federal Pension To Get Tax DevelopmentsFor the latest information about developments related to Pub. 80, such as legislation enacted after it was published, go to 's NewSocial security and Medicare tax for 2019.

3 The social security tax rate is each for the employee and em-ployer, unchanged from 2018. The social security wage base limit is $132, Medicare tax rate is each for the employee and employer, unchanged from 2018. There is no wage base limit for Medicare security and Medicare taxes apply to the wages of household workers you pay $2,100 or more in cash wa-ges in 2019. Social security and Medicare taxes apply to Dec 20, 2018 Page 2 of 30 Fileid: .. ations/P80/2019/A/XML/Cycle05/source14:3 5 - 20-Dec-2018 The type and rule above prints on all proofs including departmental reproduction proofs.

4 MUST be removed before workers who are paid $1,800 or more in cash or an equivalent form of compensation in tax relief. Disaster tax relief is available for those impacted by recent disasters. For more information about disaster relief, go to expense reimbursement. 115-97, Tax Cuts and Jobs Act, suspends the exclusion for qualified moving expense reimbursements from your employee's income for tax years beginning after 2017 and before 2026. However, the exclusion is still available in the case of a member of the Armed Forces on active duty who moves because of a permanent change of station.

5 The ex-clusion applies only to reimbursement of moving expen-ses that the member could deduct if he or she had paid or incurred them without reimbursement. See Moving Ex-penses in Pub. 3, Armed Forces' Tax Guide, for the defini-tion of what constitutes a permanent change of station and to learn which moving expenses are small business payroll tax credit for in-creasing research activities. For tax years beginning after 2015, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activi-ties as a payroll tax credit against the employer s share of social security tax.

6 The payroll tax credit must be elected on an original income tax return that is timely filed (includ-ing extensions). The portion of the credit used against the employer s share of social security tax is allowed in the first calendar quarter beginning after the date that the qualified small business filed its income tax return. The election and determination of the credit amount that will be used against the employer's share of social security tax are made on Form 6765, Credit for Increasing Re-search Activities. The amount from Form 6765, line 44, must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Ac-tivities.

7 Form 8974 is used to determine the amount of the credit that can be used in the current quarter. The amount from Form 8974, line 12, is reported on Form 941 or 941-SS, line 11 (or Form 943, line 12; Form 944, line 8). For more information about the payroll tax credit, see No-tice 2017-23, 2017-16 1100, available at #NOT-2017-23, and Also see the line 16 instructions in the Instructions for Form 941-SS (line 17 instructions in the Instructions for Form 943; line 13 instructions in the In-structions for Form 944).Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans.

8 The work op-portunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2020. Qualified tax-exempt organi-zations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax lia-bility using Form 5884-C. For more information, go to premium assistance credit. Effective for tax periods beginning after 2013, the credit for COBRA pre-mium assistance payments can't be claimed on Form 941-SS, Employer's QUARTERLY Federal Tax Re-turn American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the Virgin Islands.

9 In-stead, after filing your Form 941-SS, file Form 941-X, Ad-justed Employer's QUARTERLY Federal Tax Return or Claim for Refund, to claim the COBRA premium assis-tance credit. Filing a Form 941-X before filing a Form 941-SS for the quarter may result in errors or delays in processing your Form 941-X. For more information, go to See the Instructions for Form 943 or the Instructions for Form 944 if you file one of these of marriage. A marriage of two individuals is recognized for federal tax purposes if the marriage is rec-ognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of legal residence.

10 Two individuals who enter into a relation-ship that is denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of legal resi-dence. Individuals who have entered into a registered do-mestic partnership, civil union, or other similar relationship that isn't denominated as a marriage under the law of the state, possession, or territory of the United States where such relationship was entered into aren't lawfully married for federal tax purposes, regardless of legal program for professional employer or-ganizations (PEOs).