Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA).
Publicacion 966 (SP), Sistema De Pago Electrónico Del Impuesto Federal La Manera Segura De Pagar Los Impuestos Federales (PDF)
EFTPS es un sistema electrónico para pagos de impuestos federales provisto gratuitamente por el Departamento del Tesoro de los Estados Unidos.
Publication 80, Circular SS - 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.
Publication 556 discusses general rules and procedures that the IRS follows in examinations, what happens during an examination, your appeal rights, and how to file a claim for refund of tax you already paid.
EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.
This revenue procedure provide guidance to employers on the requirements for employee consent used by an employer to support a claim for refund of overpaid taxes under the Federal Insurance Contributions Act (FICA) and the Railroad Retirement Tax Act (RRTA)