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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.


Current Products


Recent Developments

Federal Agency Certifying Requirements of Federal Income Taxes Withheld From U.S. Government Employees --31-MAR-2014

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.


Other Items You May Find Useful:

All Publication 80 Revisions

Publication 15 (Circular E), Employer's Tax Guide

Publication 570, Tax Guide for Individuals With Income From U.S. Possessions

Other Current Products


Comment on Publication 80

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Page Last Reviewed or Updated: 02-Apr-2014