al has issued these Guidelines to promote and assist in the implementation of the SORNA standards. 5. What jurisdictions are included under SORNA? The 50 States, the District of Columbia, the five principal U.S. territories, and federally recognized Indian tribes that elect to function as registration jurisd

e referred to as possessions in the Internal Revenue Code, including in IRC 937 and the Treasury Regulations promulgated thereunder. United States: The 50 States and the District of Columbia, but generally not the U.S. territories. See Treas. Reg. 1.937-1(a)(2)(ii). Back to Table Of Contents 29 EFTA00804319