“Federal Income Taxes” From American Samoa, the CNMI, or Guam

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.

a.

Federal government civilian employees who are residents of American Samoa, the CNMI, or Guam.

b.

Recipients (including survivors) of federal pensions (civilian or military) who are residents of American Samoa, the CNMI, or Guam.

c.

Military personnel stationed in American Samoa, the CNMI, or Guam.

d.

Military personnel not stationed in American Samoa, the CNMI, or Guam but who have a state of legal residence in any of these territories.

e.

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