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 (HTML | eBook EPUB) Recent developments Publication 80 will no longer be revised -- 22-JAN-2024 Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other items you may find useful All Publication 80 revisions 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. Territories 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) 간행물 1635, 고용주 식별 번호 귀하의 EIN 이해하기 (영어)
