Legal Reporting Units for US Territories

When using the Legal Reporting Unit task to define the legal reporting units (LRUs) for the territory, do the following.

1. Select United States as the territory.

   Don't select a territorial option, such as Puerto Rico and Guam.

   This enables you to specify the federal employer identification number (EIN) for the United States Federal Tax jurisdiction.

2. Create separate LRUs for your territorial workers.

   • Don't assign both US and territorial workers to the same tax reporting unit (TRU).

   • Each territory must have its own TRU.

     For example, don't assign Puerto Rican and Guam workers to the same TRU.