Publication 80 will no longer be revised | Internal Revenue Service

Publication 80 will no longer be revised

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

Publication 80 will no longer be revised after tax year 2023. Instead, information for employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands is now included in Publication 15, Employer's Tax Guide, beginning with the Publication 15 for use in 2024 (published December 2023). Prior revisions of Publication 80 will remain on IRS.gov.