Information for Companies in U.S. Territories Applying for a CERTS Grant
Private companies formed in Guam, Puerto Rico, the U.S. Virgin Islands, American Samoa, and the Commonwealth of the Northern Mariana Islands are eligible to apply to the CERTS program.
In completing the CERTS application, companies in Guam, the U.S. Virgin Islands, American Samoa, and the Commonwealth of the Northern Mariana Islands should answer the questions in the CERTS application using information from their equivalent U.S. territory income tax returns, and should upload copies of their 2019 and 2020 U.S. territory income tax returns.
Companies in Puerto Rico should refer to these Supplemental Instructions for Companies In Puerto Rico to ensure they enter the correct information into the CERTS application from their Hacienda tax returns.