BMF International Tax Returns
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Most International Tax Returns are processed at the OSPC, however Forms 706-NA and 709-NA are processed at the KCSPC.
International Employment Tax Returns include but are not limited to:
940(sp), Employers' Annual Federal Unemployment Tax - Puerto Rico (MFT 10).
941(sp), Employers' Quarterly Federal Tax Return - Puerto Rico (MFT 01).
941-SS, Employers' Quarterly Federal Tax Return - Virgin Islands, Guam, American Samoa, Commonwealth of Northern Marianna Islands (MFT 01).
943(sp), Employers' Annual Tax Return for Agricultural Employees Puerto Rico (MFT 11).
944(sp), Employers' Annual Federal Tax Return - Puerto Rico (MFT 14).
944-SS, Employers' Annual Federal Tax Return - Virgin Islands, Guam, American Samoa, Commonwealth of Northern Marianna Islands (MFT 14).
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