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IRS.gov Website
Publication 80
taxmap/pubs/p80-014.htm#en_us_publink10008444

"Federal Income Taxes" From American Samoa, the CNMI, or Guam(p27)

rule
This section describes what “federal income taxes” are subject to these certification procedures.
For purposes of these cover over certification requirements, the term “federal income taxes” includes federal income taxes that have been withheld from compensation and other amounts paid to and deposited into the U.S. Treasury on any of the following:
taxmap/pubs/p80-014.htm#en_us_publink10008445

a.(p27)

rule
Federal Government civilian employees who are residents of American Samoa, the CNMI, or Guam.
taxmap/pubs/p80-014.htm#en_us_publink10008446

b.(p27)

rule
Recipients (including survivors) of federal pensions (civilian or military) who are residents of American Samoa, the CNMI, or Guam.
taxmap/pubs/p80-014.htm#en_us_publink10008447

c.(p27)

rule
Military personnel stationed in American Samoa, the CNMI, or Guam.
taxmap/pubs/p80-014.htm#en_us_publink10008448

d.(p27)

rule
Military personnel not stationed in American Samoa, the CNMI, or Guam but who have a state of legal residence in any of these territories.
taxmap/pubs/p80-014.htm#en_us_publink10008449

e.(p27)

rule
Employees of a service or social organization associated with a military or civilian agency in American Samoa, the CNMI, or Guam.