A form companies in American Samoa, Guam, Northern Mariana Islands or the U.S. Virgin Islands file with the IRS each year to declare income and FICA taxes on their employees. The form lists federal income tax, Social Security and Medicare withholdings paid by both the employees and the employer. Form 944-SS is designed for small businesses that have low tax liabilities. As a result, it is filed once a year instead of once a quarter as some large businesses are required to do.
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