rs Tax Guide O 15-A Employers Supplemental Tax Guide O 15-B Employer's Tax Guide to Fringe Benefits O 51 (Circular A), Agricultural Employer's Tax Guide O 519 U.S. Tax Guide for Aliens U 901 U.S. Tax Treaties Form (and instructions) a SS-4 Application for Employer Identification Number K W-2 Wag

taxable year, • • • • • IRC 937(a)(1) Treas. Reg. 1.937-1(c)(1)(i)-(v) IRM 3.21.3.2.6(2) — U.S. Territories —General information Pub. 570, Tax Guide for Individuals with Income from U.S. Possessions Treas. Reg. 1.937-1(c)(5) Back to Table Of Contents 8 EFTA00804298 Step 1: Presence Test (co