Every year, countless taxpayers have their rights trampled—and most never even know it happened. They accept aggressive collection tactics, waive their right to appeal, or pay penalties and interest they don't actually owe, all because they assume challenging the local tax authority is futile or impossibly complicated. But here's what many taxpayers don't realize: the Taxpayer Bill of Rights is federal law under IRC § 7803, not some administrative nicety subject to the government's discretion. These are statutory rights, and when violated in Guam or the CNMI, it's just as illegal as if it happened with the IRS.

Being self-employed in Guam or the CNMI brings unique opportunities and challenges, and one aspect that can often be overlooked is managing taxes. Whether you're a sole proprietor, independent contractor, or freelancer, understanding and meeting your estimated tax obligations is crucial to staying on the right side of both federal and local tax authorities. The guidance below breaks down the basics of estimated tax payments to help you navigate this often-confusing terrain and keep your financial affairs in order.