Publication 80, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
This publication 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 publication summarizes employer responsibilities to collect, pay, and report these taxes.
IRS Provides Guidance on Withholding in 2013 -- 3-JAN-2013
Other Items You May Find Useful:
Publication 15, (Circular E), Employer's Tax Guide
Publication 570, Tax Guide for Individuals With Income From U.S. Possessions
Comment on Publication 80
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