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2012 E File

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2012 E File

2012 e file 3. 2012 e file   Filing Information for Individuals in Certain U. 2012 e file S. 2012 e file Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. 2012 e file S. 2012 e file Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. 2012 e file Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. 2012 e file S. 2012 e file Internal Revenue Service. 2012 e file This chapter covers the general rules for filing returns in the five possessions. 2012 e file You must first determine if you are a bona fide resident of the relevant possession. 2012 e file See chapter 1 for a discussion of the requirements you must meet. 2012 e file You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. 2012 e file Contact information is listed in this chapter under the heading for each possession. 2012 e file American Samoa American Samoa has its own separate and independent tax system. 2012 e file Although its tax laws are modeled on the U. 2012 e file S. 2012 e file Internal Revenue Code, there are certain differences. 2012 e file Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. 2012 e file The fax number is (684) 633-1513. 2012 e file You can get forms and publications at www. 2012 e file americansamoa. 2012 e file gov. 2012 e file The addresses and phone numbers listed above are subject to change. 2012 e file Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. 2012 e file In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. 2012 e file Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. 2012 e file S. 2012 e file tax on their American Samoa source income. 2012 e file U. 2012 e file S. 2012 e file citizen or resident alien. 2012 e file   If you are a U. 2012 e file S. 2012 e file citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. 2012 e file An American Samoa tax return reporting your gross income from worldwide sources. 2012 e file If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. 2012 e file A U. 2012 e file S. 2012 e file tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. 2012 e file However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. 2012 e file S. 2012 e file Government employees under Special Rules for American Samoa, later). 2012 e file To exclude American Samoa source income, attach a completed Form 4563 to your U. 2012 e file S. 2012 e file tax return (see Form 4563 for more information). 2012 e file If you are excluding American Samoa source income on your U. 2012 e file S. 2012 e file tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. 2012 e file For more information, see Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file Nonresident alien. 2012 e file   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. 2012 e file An American Samoa tax return reporting worldwide income. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040, U. 2012 e file S. 2012 e file Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. 2012 e file For more information, see U. 2012 e file S. 2012 e file Government employees under Special Rules for American Samoa, later. 2012 e file To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. 2012 e file S. 2012 e file tax return (see Form 4563 , below, for more information). 2012 e file For all other tax purposes, however, you will be treated as a nonresident alien individual. 2012 e file For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 2012 e file There are also limitations on what deductions and credits are allowed. 2012 e file See Publication 519 for more information. 2012 e file Form 4563. 2012 e file   If you must file a U. 2012 e file S. 2012 e file income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. 2012 e file Form 4563 cannot be filed by itself. 2012 e file There is an example of a filled-in Form 4563 in chapter 5. 2012 e file   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 4563) to: Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. 2012 e file Self-employment tax. 2012 e file   If you are not required to file a U. 2012 e file S. 2012 e file tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. 2012 e file On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. 2012 e file Additional Medicare Tax. 2012 e file   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 e file Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 e file For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file Net Investment Income Tax. 2012 e file   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 2012 e file 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 2012 e file The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. 2012 e file g. 2012 e file , $200,000 for single filers. 2012 e file The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2012 e file See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 2012 e file Estimated tax payments. 2012 e file   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. 2012 e file   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. 2012 e file O. 2012 e file Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 2012 e file irs. 2012 e file gov/e-pay. 2012 e file   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. 2012 e file Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. 2012 e file S. 2012 e file and American Samoa tax returns, and claims a foreign tax credit on the U. 2012 e file S. 2012 e file return for taxes paid to American Samoa. 2012 e file U. 2012 e file S. 2012 e file citizen or resident alien. 2012 e file   If you are a U. 2012 e file S. 2012 e file citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. 2012 e file An American Samoa tax return reporting only your income from sources within American Samoa. 2012 e file Wages for services performed in American Samoa, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from sources within American Samoa. 2012 e file A U. 2012 e file S. 2012 e file tax return reporting your income from worldwide sources. 2012 e file You can take a credit against your U. 2012 e file S. 2012 e file tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. 2012 e file S. 2012 e file tax return. 2012 e file De minimis exception to determining source of income. 2012 e file   In certain situations you will not have income from a possession. 2012 e file See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 e file Nonresident alien. 2012 e file   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. 2012 e file An American Samoa tax return reporting only your income from sources within American Samoa. 2012 e file In this situation, wages for services performed in American Samoa, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from sources within American Samoa. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040NR, U. 2012 e file S. 2012 e file Nonresident Alien Income Tax Return) reporting U. 2012 e file S. 2012 e file source income according to the rules for a nonresident alien. 2012 e file See the Instructions for Form 1040NR. 2012 e file   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to: Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. 2012 e file Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. 2012 e file U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. 2012 e file Civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 2012 e file However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 2012 e file S. 2012 e file tax return (Form 1040) and a state and/or local tax return, if required. 2012 e file If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. 2012 e file U. 2012 e file S. 2012 e file Government employees. 2012 e file   If you are employed in American Samoa by the U. 2012 e file S. 2012 e file Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. 2012 e file Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. 2012 e file   Wages and salaries paid to employees of the U. 2012 e file S. 2012 e file Government and its agencies are also subject to U. 2012 e file S. 2012 e file federal income tax. 2012 e file These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. 2012 e file   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. 2012 e file S. 2012 e file tax return. 2012 e file   If you report government wages on both your U. 2012 e file S. 2012 e file and American Samoa tax returns, you can take a credit on your U. 2012 e file S. 2012 e file tax return for income taxes paid or accrued to American Samoa. 2012 e file Figure the credit on Form 1116, and attach that form to your U. 2012 e file S. 2012 e file tax return, Form 1040. 2012 e file Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. 2012 e file Moving expense deduction. 2012 e file   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. 2012 e file Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 e file S. 2012 e file earned income. 2012 e file   If your move was to American Samoa, report your deduction for moving expenses as follows. 2012 e file If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. 2012 e file If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. 2012 e file S. 2012 e file tax returns. 2012 e file Also, for purposes of a tax credit against your U. 2012 e file S. 2012 e file tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 2012 e file   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. 2012 e file Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. 2012 e file See Double Taxation in chapter 4. 2012 e file The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. 2012 e file Although it is modeled after the U. 2012 e file S. 2012 e file system, there are differences in law and tax rates. 2012 e file Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. 2012 e file O. 2012 e file Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. 2012 e file    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. 2012 e file You can access the Hacienda website at www. 2012 e file hacienda. 2012 e file gobierno. 2012 e file pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. 2012 e file gobierno. 2012 e file pr. 2012 e file The addresses and phone numbers listed above are subject to change. 2012 e file Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. 2012 e file The income reported on each return depends on your residency status in Puerto Rico. 2012 e file To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. 2012 e file Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. 2012 e file U. 2012 e file S. 2012 e file citizen or resident alien. 2012 e file   If you are a U. 2012 e file S. 2012 e file citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. 2012 e file A Puerto Rico tax return reporting income from worldwide sources. 2012 e file If you report U. 2012 e file S. 2012 e file source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. 2012 e file A U. 2012 e file S. 2012 e file tax return reporting income from worldwide sources, but excluding Puerto Rico source income. 2012 e file However, see U. 2012 e file S. 2012 e file Government employees under Special Rules for Puerto Rico, later, for an exception. 2012 e file If you are excluding Puerto Rico income on your U. 2012 e file S. 2012 e file tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. 2012 e file For more information, see Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file If all of your income is from Puerto Rico sources, you are not required to file a U. 2012 e file S. 2012 e file tax return. 2012 e file However, if you have self-employment income, see Self-employment tax , later. 2012 e file U. 2012 e file S. 2012 e file citizen only. 2012 e file   If you are a U. 2012 e file S. 2012 e file citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. 2012 e file In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. 2012 e file S. 2012 e file Government or its agencies) that you earned before the date you changed your residence. 2012 e file For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. 2012 e file Nonresident alien. 2012 e file   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. 2012 e file A Puerto Rico tax return reporting income from worldwide sources. 2012 e file If you report U. 2012 e file S. 2012 e file source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). 2012 e file For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. 2012 e file For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 2012 e file There are also limitations on what deductions and credits are allowed. 2012 e file See Publication 519 for more information. 2012 e file Self-employment tax. 2012 e file   If you have no U. 2012 e file S. 2012 e file filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. 2012 e file Additional Medicare Tax. 2012 e file   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 e file Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 e file For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file Net Investment Income Tax. 2012 e file   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 2012 e file 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 2012 e file The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. 2012 e file g. 2012 e file , $200,000 for single filers. 2012 e file The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2012 e file See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 2012 e file Estimated tax payments. 2012 e file   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). 2012 e file   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. 2012 e file O. 2012 e file Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 2012 e file irs. 2012 e file gov/e-pay. 2012 e file   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. 2012 e file Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. 2012 e file U. 2012 e file S. 2012 e file citizen or resident alien. 2012 e file   If you are a U. 2012 e file S. 2012 e file citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. 2012 e file A Puerto Rico tax return reporting only your income from Puerto Rico sources. 2012 e file Wages for services performed in Puerto Rico, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from Puerto Rico sources. 2012 e file A U. 2012 e file S. 2012 e file tax return reporting income from worldwide sources. 2012 e file Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. 2012 e file S. 2012 e file taxes (see chapter 4 for more information). 2012 e file Nonresident alien. 2012 e file   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. 2012 e file A Puerto Rico tax return reporting only your income from Puerto Rico sources. 2012 e file Wages for services performed in Puerto Rico, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from Puerto Rico sources. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040NR) according to the rules for a nonresident alien. 2012 e file See the Instructions for Form 1040NR. 2012 e file De minimis exception to determining source of income. 2012 e file   In certain situations you will not have income from a possession. 2012 e file See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 e file Use the addresses listed below to file your U. 2012 e file S. 2012 e file and Puerto Rico income tax returns. 2012 e file If you are not including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to: Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. 2012 e file O. 2012 e file Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. 2012 e file O. 2012 e file Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. 2012 e file S. 2012 e file and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. 2012 e file U. 2012 e file S. 2012 e file Government employees. 2012 e file   Wages and cost-of-living allowances paid by the U. 2012 e file S. 2012 e file Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. 2012 e file However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. 2012 e file S. 2012 e file tax. 2012 e file In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. 2012 e file   These wages are also subject to U. 2012 e file S. 2012 e file tax, but the cost-of-living allowances are excludable. 2012 e file A foreign tax credit is available in order to avoid double taxation. 2012 e file U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. 2012 e file Civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 2012 e file However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 2012 e file S. 2012 e file tax return (Form 1040) and a state and/or local tax return, if required. 2012 e file If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. 2012 e file Income from sources outside Puerto Rico and the United States. 2012 e file   If you are a U. 2012 e file S. 2012 e file citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. 2012 e file In addition to your Puerto Rico and U. 2012 e file S. 2012 e file tax returns, you may also have to file a return with the country or possession from which your outside income was derived. 2012 e file To avoid double taxation, a foreign tax credit is generally available for either the U. 2012 e file S. 2012 e file or Puerto Rico return. 2012 e file Example. 2012 e file Thomas Red is a bona fide resident of Puerto Rico and a U. 2012 e file S. 2012 e file citizen. 2012 e file He traveled to the Dominican Republic and worked in the construction industry for 1 month. 2012 e file His wages were $20,000. 2012 e file Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. 2012 e file He may also have to file a tax return with the Dominican Republic. 2012 e file Moving expense deduction. 2012 e file   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. 2012 e file Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 e file S. 2012 e file earned income. 2012 e file   If your move was to Puerto Rico, report your deduction for moving expenses as follows. 2012 e file If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. 2012 e file If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. 2012 e file S. 2012 e file tax returns. 2012 e file Also, for purposes of a tax credit against your U. 2012 e file S. 2012 e file tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 2012 e file   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 e file Additional child tax credit. 2012 e file   If you are not required to file a U. 2012 e file S. 2012 e file income tax return, this credit is available only if you meet all three of the following conditions. 2012 e file You were a bona fide resident of Puerto Rico during the entire tax year. 2012 e file Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. 2012 e file You had three or more qualifying children. 2012 e file (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. 2012 e file ) If your income exceeds certain levels, you may be disqualified from receiving this credit. 2012 e file Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. 2012 e file Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. 2012 e file Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. 2012 e file See Double Taxation in chapter 4. 2012 e file The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. 2012 e file Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. 2012 e file O. 2012 e file Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. 2012 e file You can order forms and publications through the fax at (670) 664-1015. 2012 e file You can get forms and publications at www. 2012 e file cnmidof. 2012 e file net. 2012 e file The addresses and phone numbers listed above are subject to change. 2012 e file Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. 2012 e file Your residency status with regard to the CNMI determines which return you will file. 2012 e file Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. 2012 e file Bona Fide Resident of the CNMI If you are a U. 2012 e file S. 2012 e file citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. 2012 e file Include income from worldwide sources on your CNMI return. 2012 e file In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. 2012 e file Pay any balance of tax due with your tax return. 2012 e file Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. 2012 e file However, if you were self-employed in 2013, see Self-employment tax , later. 2012 e file Example. 2012 e file David Gold was a bona fide resident of the CNMI for 2013. 2012 e file He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. 2012 e file S. 2012 e file corporations that carry on business mainly in the United States. 2012 e file He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. 2012 e file He reports his total income of $34,000 on the CNMI return. 2012 e file   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. 2012 e file U. 2012 e file S. 2012 e file Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. 2012 e file S. 2012 e file citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. 2012 e file Include income from worldwide sources on your U. 2012 e file S. 2012 e file return. 2012 e file In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. 2012 e file Pay any balance of tax due with your tax return. 2012 e file Note. 2012 e file You may also need to complete Form 5074. 2012 e file You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. 2012 e file Form 5074. 2012 e file   If you file a U. 2012 e file S. 2012 e file income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. 2012 e file   The United States and the CNMI use this form to divide your income taxes. 2012 e file   There is an example of a filled-in Form 5074 in chapter 5. 2012 e file De minimis exception to determining source of income. 2012 e file   In certain situations you will not have income from a possession. 2012 e file See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 e file Citizen or resident alien of the United States but not a bona fide resident of the CNMI. 2012 e file   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to: Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. 2012 e file A CNMI tax return reporting only your income from sources within the CNMI. 2012 e file In this situation, wages for services performed in the CNMI, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from sources within the CNMI. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040NR) reporting U. 2012 e file S. 2012 e file source income according to the rules for a nonresident alien. 2012 e file See the instructions for Form 1040NR. 2012 e file If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to:  Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2012 e file O. 2012 e file Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. 2012 e file S. 2012 e file citizen or a U. 2012 e file S. 2012 e file resident alien during the tax year, file your income tax return with the CNMI. 2012 e file Include income from worldwide sources on your CNMI return. 2012 e file Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 2012 e file Pay any balance of tax due with your tax return. 2012 e file Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2012 e file O. 2012 e file Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. 2012 e file Joint return. 2012 e file   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. 2012 e file If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. 2012 e file If the spouse with the greater AGI is a U. 2012 e file S. 2012 e file citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. 2012 e file For this purpose, income is determined without regard to community property laws. 2012 e file Example. 2012 e file Marsha Blue, a U. 2012 e file S. 2012 e file citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. 2012 e file Marsha earned $65,000 as a computer programmer in the United States. 2012 e file Her spouse earned $20,000 as an artist in the CNMI. 2012 e file Marsha and her spouse will file a joint return. 2012 e file Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. 2012 e file U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If you are a member of the U. 2012 e file S. 2012 e file Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. 2012 e file If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. 2012 e file Civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2012 e file However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 2012 e file S. 2012 e file tax return (Form 1040) and a state and/or local tax return, if required. 2012 e file If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. 2012 e file S. 2012 e file tax return. 2012 e file Moving expense deduction. 2012 e file   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. 2012 e file Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 e file S. 2012 e file earned income. 2012 e file   If your move was to the CNMI, report your deduction for moving expenses as follows. 2012 e file If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. 2012 e file If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. 2012 e file   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 e file Foreign tax credit. 2012 e file   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. 2012 e file S. 2012 e file income tax return for tax paid to the CNMI. 2012 e file Self-employment tax. 2012 e file   If you have no U. 2012 e file S. 2012 e file filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. 2012 e file Additional Medicare Tax. 2012 e file   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 e file Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 e file For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file Estimated tax payments. 2012 e file   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. 2012 e file Payment of estimated tax. 2012 e file   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. 2012 e file Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. 2012 e file However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 2012 e file   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). 2012 e file For this purpose, income is determined without regard to community property laws. 2012 e file Early payment. 2012 e file   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 2012 e file If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. 2012 e file   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. 2012 e file O. 2012 e file Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 2012 e file irs. 2012 e file gov/e-pay. 2012 e file   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. 2012 e file Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. 2012 e file See Double Taxation in chapter 4. 2012 e file Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. 2012 e file Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. 2012 e file O. 2012 e file Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. 2012 e file You can order forms and publications through the fax at (671) 633-2643. 2012 e file You can get forms and publications at www. 2012 e file guamtax. 2012 e file com. 2012 e file The addresses and phone numbers listed above are subject to change. 2012 e file Which Return To File Bona fide residents of Guam are subject to special U. 2012 e file S. 2012 e file tax rules. 2012 e file In general, all individuals with income from Guam will file only one return—either to Guam or the United States. 2012 e file Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. 2012 e file This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. 2012 e file Include income from worldwide sources on your Guam return. 2012 e file In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. 2012 e file Pay any balance of tax due with your tax return. 2012 e file Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. 2012 e file However, if you were self-employed in 2013, see Self-employment tax , later. 2012 e file Example. 2012 e file Gary Barker was a bona fide resident of Guam for 2013. 2012 e file He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. 2012 e file S. 2012 e file corporations that carry on business mainly in the United States. 2012 e file He must file a 2013 income tax return with the Government of Guam. 2012 e file He reports his total income of $27,000 on the Guam return. 2012 e file If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. 2012 e file O. 2012 e file Box 23607 GMF, GU 96921 U. 2012 e file S. 2012 e file Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. 2012 e file S. 2012 e file citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. 2012 e file Include income from worldwide sources on your U. 2012 e file S. 2012 e file return. 2012 e file In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. 2012 e file Pay any balance of tax due with your tax return. 2012 e file You may also need to complete Form 5074. 2012 e file You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. 2012 e file Form 5074. 2012 e file   If you file a U. 2012 e file S. 2012 e file income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. 2012 e file   The United States and Guam use this form to divide your income taxes. 2012 e file   See the Illustrated Example of Form 5074 in chapter 5. 2012 e file De minimis exception to determining source of income. 2012 e file   In certain situations you will not have income from a possession. 2012 e file See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 e file   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. 2012 e file A Guam tax return reporting only your income from sources within Guam. 2012 e file In this situation, wages for services performed in Guam, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from sources within Guam. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040NR) reporting U. 2012 e file S. 2012 e file source income according to the rules for a nonresident alien. 2012 e file See the instructions for Form 1040NR. 2012 e file If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments to:  Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. 2012 e file O. 2012 e file Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. 2012 e file S. 2012 e file citizen or a U. 2012 e file S. 2012 e file resident alien during the tax year, file your income tax return with Guam. 2012 e file Include income from worldwide sources on your Guam return. 2012 e file Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 2012 e file Pay any balance of tax due with your tax return. 2012 e file If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. 2012 e file O. 2012 e file Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. 2012 e file Joint return. 2012 e file   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. 2012 e file If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. 2012 e file If the spouse with the greater AGI is a U. 2012 e file S. 2012 e file citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. 2012 e file For this purpose, income is determined without regard to community property laws. 2012 e file Example. 2012 e file Bill Whiting, a U. 2012 e file S. 2012 e file citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. 2012 e file Bill earned $45,000 as an engineer in the United States. 2012 e file His spouse earned $15,000 as a teacher in Guam. 2012 e file Bill and his spouse will file a joint return. 2012 e file Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. 2012 e file U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If you are a member of the U. 2012 e file S. 2012 e file Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. 2012 e file If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. 2012 e file Civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2012 e file However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 2012 e file S. 2012 e file tax return (Form 1040) and a state and/or local tax return, if required. 2012 e file If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. 2012 e file S. 2012 e file tax return. 2012 e file Moving expense deduction. 2012 e file   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. 2012 e file Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 e file S. 2012 e file earned income. 2012 e file   If your move was to Guam, report your deduction for moving expenses as follows. 2012 e file If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. 2012 e file If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. 2012 e file   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 e file Foreign tax credit. 2012 e file   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. 2012 e file S. 2012 e file income tax return for tax paid to Guam. 2012 e file Self-employment tax. 2012 e file   If you have no U. 2012 e file S. 2012 e file filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. 2012 e file Additional Medicare Tax. 2012 e file   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 e file Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 e file For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file Estimated tax payments. 2012 e file   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. 2012 e file Payment of estimated tax. 2012 e file   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. 2012 e file Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. 2012 e file However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 2012 e file   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). 2012 e file For this purpose, income is determined without regard to community property laws. 2012 e file Early payment. 2012 e file   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 2012 e file If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. 2012 e file   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. 2012 e file O. 2012 e file Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 2012 e file irs. 2012 e file gov/e-pay. 2012 e file   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. 2012 e file Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. 2012 e file See Double Taxation in chapter 4. 2012 e file The U. 2012 e file S. 2012 e file Virgin Islands The U. 2012 e file S. 2012 e file Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. 2012 e file An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. 2012 e file Where To Get Forms and Information For information about filing your U. 2012 e file S. 2012 e file Virgin Islands tax return or about Form 1040INFO, in St. 2012 e file Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. 2012 e file Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. 2012 e file You can order forms and publications through the fax at (340) 774-2672. 2012 e file For information about filing your U. 2012 e file S. 2012 e file Virgin Islands tax return or about Form 1040INFO, in St. 2012 e file Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. 2012 e file I. 2012 e file 00820–4421 You can order forms and publications by calling (340) 773-1040. 2012 e file You can order forms and publications through the fax at (340) 773-1006. 2012 e file You can access the USVI website at www. 2012 e file viirb. 2012 e file com. 2012 e file The addresses and phone numbers listed above are subject to change. 2012 e file Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. 2012 e file U. 2012 e file S. 2012 e file citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. 2012 e file Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. 2012 e file S. 2012 e file citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. 2012 e file Include your worldwide income on your USVI return. 2012 e file In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. 2012 e file Pay any balance of tax due with your tax return. 2012 e file Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. 2012 e file S. 2012 e file income tax. 2012 e file You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. 2012 e file However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. 2012 e file For more information, see Self-employment tax under Special Rules for the USVI, later. 2012 e file Form 1040INFO. 2012 e file   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. 2012 e file Attach Form 1040INFO to your USVI tax return before filing. 2012 e file You can get Form 1040INFO by contacting the address or website given earlier. 2012 e file   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. 2012 e file Thomas, VI 00802 U. 2012 e file S. 2012 e file Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. 2012 e file S. 2012 e file citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. 2012 e file File your original Form 1040 with the United States and file a signed copy of the U. 2012 e file S. 2012 e file return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. 2012 e file Use Form 8689 to figure the amount of tax you must pay to the USVI. 2012 e file Form 8689. 2012 e file   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. 2012 e file Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. 2012 e file S. 2012 e file return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. 2012 e file To receive credit on your U. 2012 e file S. 2012 e file return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. 2012 e file On the dotted line next to line 72, enter “Form 8689” and show the amounts. 2012 e file   See the illustrated example in chapter 5. 2012 e file De minimis exception to determining source of income. 2012 e file   In certain situations you will not have income from a possession. 2012 e file See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 e file   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. 2012 e file S. 2012 e file Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. 2012 e file Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. 2012 e file A USVI tax return reporting only your income from sources within the USVI. 2012 e file In this situation, wages for services performed in the USVI, whether for a private employer, the U. 2012 e file S. 2012 e file Government, or otherwise, is income from sources within the USVI. 2012 e file A U. 2012 e file S. 2012 e file tax return (Form 1040NR) reporting U. 2012 e file S. 2012 e file source income according to the rules for a nonresident alien. 2012 e file See the instructions for Form 1040NR. 2012 e file   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 2012 e file S. 2012 e file tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 2012 e file O. 2012 e file Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. 2012 e file Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. 2012 e file Joint return. 2012 e file   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. 2012 e file If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. 2012 e file If the spouse with the greater AGI is a U. 2012 e file S. 2012 e file citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. 2012 e file For this purpose, income is determined without regard to community property laws. 2012 e file Example. 2012 e file Marge Birch, a U. 2012 e file S. 2012 e file citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. 2012 e file Marge earned $55,000 as an architect in the United States. 2012 e file Her spouse earned $30,000 as a librarian in the USVI. 2012 e file Marge and her spouse will file a joint return. 2012 e file Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. 2012 e file U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If you are a member of the U. 2012 e file S. 2012 e file Armed Forces who qualified as a bona fide resident of the U. 2012 e file S. 2012 e file Virgin Islands in a prior tax year, your absence from the U. 2012 e file S. 2012 e file Virgin Islands solely in compliance with military orders will not change your bona fide residency. 2012 e file If you did not qualify as a bona fide resident of the U. 2012 e file S. 2012 e file Virgin Islands in a prior tax year, your presence in the U. 2012 e file S. 2012 e file Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. 2012 e file S. 2012 e file Virgin Islands. 2012 e file Civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces. 2012 e file   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2012 e file S. 2012 e file Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2012 e file However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 2012 e file S. 2012 e file tax return (Form 1040) and a state and/or local tax return, if required. 2012 e file If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. 2012 e file S. 2012 e file tax return. 2012 e file In this case, follow the guidance under U. 2012 e file S. 2012 e file Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. 2012 e file Moving expense deduction. 2012 e file   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. 2012 e file Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 e file S. 2012 e file earned income. 2012 e file   If your move was to the USVI, report your deduction for moving expenses as follows. 2012 e file If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. 2012 e file If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. 2012 e file   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 e file Foreign tax credit. 2012 e file   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. 2012 e file S. 2012 e file income tax return for tax paid to the USVI. 2012 e file However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). 2012 e file Self-employment tax. 2012 e file   If you have no U. 2012 e file S. 2012 e file filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. 2012 e file Additional Medicare Tax. 2012 e file   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 e file Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 e file For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 e file S. 2012 e file Tax Return in chapter 4. 2012 e file Estimated tax payments. 2012 e file   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. 2012 e file   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. 2012 e file Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 2012 e file irs. 2012 e file gov/e-pay. 2012 e file   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. 2012 e file Extension of time to file. 2012 e file   You can get an automatic 6-month extension of time to file your tax return. 2012 e file See Extension of Time To File in chapter 4. 2012 e file Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. 2012 e file Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. 2012 e file However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. 2012 e file Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. 2012 e file S. 2012 e file Virgin Islands. 2012 e file See Double Taxation in chapter 4. 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The 2012 E File

2012 e file 4. 2012 e file   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. 2012 e file In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. 2012 e file You subtract this credit directly from your tax. 2012 e file Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. 2012 e file Business Credits All of the following credits are part of the general business credit. 2012 e file The form you use to figure each credit is shown in parentheses. 2012 e file You will also have to complete Form 3800. 2012 e file Alternative fuel vehicle refueling property credit (Form 8911). 2012 e file   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. 2012 e file For more information, see Form 8911. 2012 e file Alternative motor vehicle credit (Form 8910). 2012 e file   For more information, see Form 8910. 2012 e file Biodiesel and renewable diesel fuels credit (Form 8864). 2012 e file   For more information, see Form 8864. 2012 e file Biofuel producer credit (Form 6478). 2012 e file    For more information, see Form 6478. 2012 e file Carbon dioxide sequestration credit (Form 8933). 2012 e file   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. 2012 e file For more information, see Form 8933. 2012 e file Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 e file   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. 2012 e file The credit applies regardless of whether the food is consumed on or off your business premises. 2012 e file For more information, see Form 8846. 2012 e file Credit for employer differential wage payments (Form 8932). 2012 e file   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. 2012 e file For more information, see Form 8932. 2012 e file Credit for employer-provided childcare facilities and services (Form 8882). 2012 e file   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. 2012 e file For more information, see Form 8882. 2012 e file Credit for increasing research activities (Form 6765). 2012 e file   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. 2012 e file For more information, see Form 6765. 2012 e file Credit for small employer health insurance premiums (Form 8941). 2012 e file   This credit applies to the cost of certain health insurance coverage you provide to certain employees. 2012 e file For more information, see Form 8941. 2012 e file Credit for small employer pension plan startup costs (Form 8881). 2012 e file   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. 2012 e file For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 2012 e file Disabled access credit (Form 8826). 2012 e file   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. 2012 e file You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. 2012 e file For more information, see Form 8826. 2012 e file Distilled spirits credit (Form 8906). 2012 e file   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. 2012 e file For more information, see Form 8906. 2012 e file Empowerment zone employment credit (Form 8844). 2012 e file   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. 2012 e file For more information, see Form 8844. 2012 e file Energy efficient appliance credit (Form 8909). 2012 e file   This credit is available for manufacturers of eligible appliances. 2012 e file For more information, see Form 8909. 2012 e file Energy efficient home credit (Form 8908). 2012 e file   This credit is available for eligible contractors of certain homes sold for use as a residence. 2012 e file For more information, see Form 8908. 2012 e file Indian employment credit (Form 8845). 2012 e file   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. 2012 e file For more information, see Form 8845. 2012 e file Investment credit (Form 3468). 2012 e file   The investment credit is the total of the following credits. 2012 e file Rehabilitation credit. 2012 e file Energy credit. 2012 e file Qualifying advanced coal project credit. 2012 e file Qualifying gasification project credit. 2012 e file Qualifying advanced energy project credit. 2012 e file   For more information, see Form 3468. 2012 e file Low sulfur diesel fuel production credit (Form 8896). 2012 e file    For more information, see Form 8896. 2012 e file Low-income housing credit (Form 8586). 2012 e file   This credit generally applies to each new qualified low-income building placed in service after 1986. 2012 e file For more information, see Form 8586. 2012 e file Mine rescue team training credit (Form 8923). 2012 e file   This credit applies to training program costs you pay or incur for certain mine rescue team employees. 2012 e file For more information, see Form 8923. 2012 e file New markets credit (Form 8874). 2012 e file   This credit is for qualified equity investments made in qualified community development entities. 2012 e file For more information, see Form 8874. 2012 e file Nonconventional source fuel credit (Form 8907). 2012 e file   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. 2012 e file For more information, see Form 8907. 2012 e file Orphan drug credit (Form 8820). 2012 e file   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. 2012 e file For more information, see Form 8820. 2012 e file Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 e file   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. 2012 e file For more information, see Form 8936. 2012 e file Qualified railroad track maintenance credit (Form 8900). 2012 e file   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. 2012 e file For more information, see Form 8900. 2012 e file Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 e file   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. 2012 e file S. 2012 e file possessions from qualified energy resources at a qualified facility. 2012 e file For more information, see Form 8835. 2012 e file Work opportunity credit (Form 5884). 2012 e file   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. 2012 e file For more information, see Form 5884. 2012 e file How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. 2012 e file In addition to the credit form, you also need to file Form 3800. 2012 e file Prev  Up  Next   Home   More Online Publications