Circular SS is for employers whose principal place of business is in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). This circular summarizes employer responsibilities to collect, pay, and report these taxes.

Whenever the term "United States" is used in this circular, it includes the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

Circular SS also provides employers in the U.S. Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. See section 11.

Except as shown in the tables on pages 15 through 19, these taxes apply to every employer who pays taxable wages to employees or who has employees who report tips.

This circular does not include instructions relating to the self-employment tax (for social security and Medicare of self-employed persons). See Pub. 570, Tax Guide for Individuals With Income From U.S. Possessions, if you need this information.

This circular also does not include instructions relating to income tax withholding. In the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. See Circular E, Employer's Tax Guide (Pub. 15), for information on U.S. Federal income tax withholding.

Note: Employers in the U.S. Virgin Islands may call 1-800-829-1040 for Federal tax information. If you have access to TTY/TDD equipment, call 1-800-829-4059 with your tax question or to order forms and publications.

How To Get Forms and Publications

Personal computer. Access the IRS's Web Site at www.irs.gov to do the following:

• Download forms, instructions, and publications.
• See answers to frequently asked tax questions.
• Search publications on-line by topic or keyword.
• Send us comments or request help via e-mail.
• Sign up to receive hot tax issues and news by e-mail from the IRS Digital Dispatch.

You can also reach us using file transfer protocol at ftp.irs.gov.

By phone. U.S. Virgin Islands employers can order forms and publications 24 hours a day, 7 days a week, by calling 1-800-TAX-FORM (1-800-829-3676). Others can get IRS forms and publications by writing to the Western Area Distribution Center, Rancho Cordova, CA 95743-0001.

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