Which of the following locations would not qualify as a foreign country under the 911 exclusion?

Guam does not qualify as a foreign country under the 911 exclusion because it is a territory of the United States. The 911 exclusion refers to certain provisions under the U.S. tax code that deal with qualifying foreign countries and territories for specific payroll and tax benefits. Territories like Guam are considered part of the U.S. for federal tax purposes, so they do not meet the criteria set forth for a foreign country.

In contrast, Canada, Spain, and Mexico are all recognized as independent nations and are clearly categorized as foreign countries for purposes relating to the 911 exclusion. This distinction is important in payroll and taxation contexts as it determines the applicable laws and regulations that govern employees working in those locations. Understanding the difference between U.S. territories and foreign countries helps professionals correctly apply payroll practices in compliance with federal guidelines.