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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.


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Recent Developments

Notice 2016-55 provides special relief intended to support leave-based donation programs to aid victims who have suffered from the extraordinary destruction caused by severe storms and flooding in Louisiana

Important information on employment tax withholding obligations and Form W-2 filing obligations of federal employers with employees who work in the Commonwealth of the Northern Mariana Islands and Puerto Rico


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Page Last Reviewed or Updated: 28-Oct-2016