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. Current Revision Publication 80 (PDF PDF | HTML | eBook) Recent Developments Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Exclusion from Wages and Compensation of Qualified Moving Expenses -- 05-MAR-2019 Other Items You May Find Useful All Publication 80 Revisions Forms You May Find Useful Internal Revenue Bulletin Articles You May Find Useful Special Withholding Rules for U.S. Federal Agency Employers with Employees in CNMI or Puerto Rico Other Current Products Related Items About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 509, Tax Calendars About Publication 541, Partnerships About Publication 570, Tax Guide for Individuals With Income from U.S. Possessions About Publication 583, Starting a Business and Keeping Records About Publication 926, Household Employer's Tax Guide About Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF) About Publication 1244, Employee's Daily Record of Tips and Report to Employer Publication 1635, Employer Identification Number Understanding Your EIN (PDF)
