Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, Publication 80
Publication 80 is an IRS guide that details tax-related information for employers in U.S. territories like the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. It covers topics such as payroll taxes, credits, and reporting requirements.
NOTE:
According to the IRS, starting in 2023, Publication 80 won't get updates. Instead, details for employers in places like American Samoa and Guam move to Publication 15 (2024 version).