Special Certifying Requirements for Federal Agencies

This section sets forth the legal authorities requiring federal agencies to certify to the IRS the amount of federal income taxes withheld from amounts paid to U.S. Government employees working in, as well as federal civilian and military pensioners residing in, American Samoa, the CNMI, and Guam. As noted below, these special certifying requirements don’t apply to federal agencies who have employees working in Puerto Rico or the USVl.