Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Information for Governmental Entities in U.S. Territories

Governmental units and their employees in U.S. Territories generally are not subject to U.S. laws for Income Tax, or Federal Unemployment Tax (FUTA). They may be subject to social security and Medicare tax and employers are required to withhold these taxes from their employees in these areas and file information and employment tax returns.

Governmental units in American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, should consult Publication 80 (Circular SS), for more information about employment that is covered by these taxes, exemptions from tax and withholding and reporting requirements.

Governmental employers in the Territories should contact the local tax authorities for laws relating to income tax.

Guam and the Northern Mariana Islands

Government employers and employees in Guam and the Northern Mariana Islands are generally exempt from social security and Medicare taxes, except for certain temporary and intermittent positions. See Publication 80.

American Samoa

Government employers and employees in American Samoa are generally subject to social security and Medicare taxes unless they are covered by a retirement system. See Publication 80.

U.S. Virgin Islands

Governmental employees in the U.S. Virgin Islands are only subject to social security and Medicare taxes if they are covered by a section 218 Agreement with the Social Security Administration. See Publication 80.

Puerto Rico

Governmental employers in Puerto Rico are generally subject to social security and Medicare tax, either under mandatory coverage or a section 218 Agreement with the Social Security Administration. The Federal tax requirements for employers in Puerto Rico, including governmental employers, are discussed in Publication 179, Guía Contributiva Para Patronos Puertorriqueños (Circular PR). This Spanish-language publication addresses the unique requirements and tax forms that should be used in Puerto Rico.

Para más información en español respecto a impuestos Federales en Puerto Rico vea esta conexión.