GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES --------0-------- VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE Estate Smith Bay – Suite 225 4008 Estate Diamond Plot 7 B St. Thomas VI 00802 Christiansted VI 00820-4421 Phone: (340) 715-1040 Phone: (340) 773-1040 Fax: (340) 774-2672 Fax: (340) 773-1006 EMPLOYERS MUST PROVIDE FORMS W-2VI TO EMPLOYEES BY FEBRUARY 2, 2015 Marvin L. Pickering, EA, PHR, Director Nominee of the Virgin Islands Bureau of Internal Revenue, reminds all Virgin Islands employers that they are required to submit Form W- 2VI (U.S. Virgin Islands Wage and Tax Statement) for employment in 2014 to every employee by February 2, 2015. Failure to provide an employee with Form W-2VI by February 2nd, is subject to a civil penalty of $50 for each return. In certain cases, criminal penalties may also apply. Form W-2, which is used for employment in the continental United States, cannot be used for Virgin Islands employment. Form W-2VI must be used to report wages paid to every employee for work performed in the Virgin Islands during 2014, regardless of where the payroll is prepared or how long an employee worked in the Virgin Islands. Failure to use Form W-2VI will result in processing delays and penalties. Employers are reminded that Form 1099 is not the appropriate form to be used to reflect wages of employees. Form W-3SS (Transmittal of Wage and Tax Statements) must also be used in lieu of Form W-3, which is designated for use in the continental United States. Forms W-2VI and W- 3SS are available at the Bureau’s offices on St. Thomas, St. John and St. Croix. Director Nominee Pickering reminds employers that the wage information to be reported to the Bureau can be transmitted by electronic format. Questions regarding the electronic transmission format should be directed to the Computer Operations Department at 715-1040, ext. 2251. Questions regarding Forms W-2VI and W-3SS should be directed to the Office of Chief Counsel at 714-9312 or 715-1040, ext. 2249. ###