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2012 Tax Forms 1040ez

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2012 Tax Forms 1040ez

2012 tax forms 1040ez 6. 2012 tax forms 1040ez   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. 2012 tax forms 1040ez However, to determine these costs, you must value your inventory at the beginning and end of each tax year. 2012 tax forms 1040ez This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. 2012 tax forms 1040ez This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. 2012 tax forms 1040ez However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. 2012 tax forms 1040ez If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. 2012 tax forms 1040ez For more information, see chapter 2. 2012 tax forms 1040ez Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. 2012 tax forms 1040ez These lines are reproduced below and are explained in the discussion that follows. 2012 tax forms 1040ez 35 Inventory at beginning of year. 2012 tax forms 1040ez If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. 2012 tax forms 1040ez Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. 2012 tax forms 1040ez Subtract line 41 from line 40. 2012 tax forms 1040ez  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. 2012 tax forms 1040ez If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). 2012 tax forms 1040ez Opening inventory usually will be identical to the closing inventory of the year before. 2012 tax forms 1040ez You must explain any difference in a schedule attached to your return. 2012 tax forms 1040ez Donation of inventory. 2012 tax forms 1040ez   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. 2012 tax forms 1040ez The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. 2012 tax forms 1040ez You must remove the amount of your contribution deduction from your opening inventory. 2012 tax forms 1040ez It is not part of the cost of goods sold. 2012 tax forms 1040ez   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. 2012 tax forms 1040ez Treat the inventory's cost as you would ordinarily treat it under your method of accounting. 2012 tax forms 1040ez For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. 2012 tax forms 1040ez   A special rule may apply to certain donations of food inventory. 2012 tax forms 1040ez See Publication 526, Charitable Contributions. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez You are a calendar year taxpayer who uses an accrual method of accounting. 2012 tax forms 1040ez In 2013, you contributed property from inventory to a church. 2012 tax forms 1040ez It had a fair market value of $600. 2012 tax forms 1040ez The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. 2012 tax forms 1040ez The charitable contribution allowed for 2013 is $400 ($600 − $200). 2012 tax forms 1040ez The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. 2012 tax forms 1040ez The cost of goods sold you use in determining gross income for 2013 must not include the $400. 2012 tax forms 1040ez You remove that amount from opening inventory for 2013. 2012 tax forms 1040ez Example 2. 2012 tax forms 1040ez If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. 2012 tax forms 1040ez You would not be allowed any charitable contribution deduction for the contributed property. 2012 tax forms 1040ez Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. 2012 tax forms 1040ez If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. 2012 tax forms 1040ez Trade discounts. 2012 tax forms 1040ez   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. 2012 tax forms 1040ez You must use the prices you pay (not the stated prices) in figuring your cost of purchases. 2012 tax forms 1040ez Do not show the discount amount separately as an item in gross income. 2012 tax forms 1040ez   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. 2012 tax forms 1040ez Cash discounts. 2012 tax forms 1040ez   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. 2012 tax forms 1040ez There are two methods of accounting for cash discounts. 2012 tax forms 1040ez You can either credit them to a separate discount account or deduct them from total purchases for the year. 2012 tax forms 1040ez Whichever method you use, you must be consistent. 2012 tax forms 1040ez If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. 2012 tax forms 1040ez For more information, see Change in Accounting Method in chapter 2. 2012 tax forms 1040ez   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. 2012 tax forms 1040ez If you use this method, do not reduce your cost of goods sold by the cash discounts. 2012 tax forms 1040ez Purchase returns and allowances. 2012 tax forms 1040ez   You must deduct all returns and allowances from your total purchases during the year. 2012 tax forms 1040ez Merchandise withdrawn from sale. 2012 tax forms 1040ez   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. 2012 tax forms 1040ez Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. 2012 tax forms 1040ez You must also charge the amount to your drawing account. 2012 tax forms 1040ez   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. 2012 tax forms 1040ez As stated above, you also use it to record withdrawals of merchandise for personal or family use. 2012 tax forms 1040ez This account is also known as a “withdrawals account” or “personal account. 2012 tax forms 1040ez ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. 2012 tax forms 1040ez Small merchandisers (wholesalers, retailers, etc. 2012 tax forms 1040ez ) usually do not have labor costs that can properly be charged to cost of goods sold. 2012 tax forms 1040ez In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. 2012 tax forms 1040ez Direct labor. 2012 tax forms 1040ez   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. 2012 tax forms 1040ez They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. 2012 tax forms 1040ez Indirect labor. 2012 tax forms 1040ez   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. 2012 tax forms 1040ez Other labor. 2012 tax forms 1040ez   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. 2012 tax forms 1040ez Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. 2012 tax forms 1040ez Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. 2012 tax forms 1040ez Those that are not used in the manufacturing process are treated as deferred charges. 2012 tax forms 1040ez You deduct them as a business expense when you use them. 2012 tax forms 1040ez Business expenses are discussed in chapter 8. 2012 tax forms 1040ez Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. 2012 tax forms 1040ez Containers. 2012 tax forms 1040ez   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. 2012 tax forms 1040ez If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. 2012 tax forms 1040ez Freight-in. 2012 tax forms 1040ez   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. 2012 tax forms 1040ez Overhead expenses. 2012 tax forms 1040ez   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. 2012 tax forms 1040ez The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. 2012 tax forms 1040ez Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. 2012 tax forms 1040ez Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. 2012 tax forms 1040ez Inventory at the end of the year is also known as closing or ending inventory. 2012 tax forms 1040ez Your ending inventory will usually become the beginning inventory of your next tax year. 2012 tax forms 1040ez Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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Self-Employed Individuals Tax Center

Who is Self-Employed?

Generally, you are self-employed if any of the following apply to you.

What are My Self-Employed Tax Obligations?

As a self-employed individual, generally you are required to file an annual return and pay estimated tax quarterly.

Self-employed individuals generally must pay self-employment tax (SE tax) as well as income tax. SE tax is a Social Security and Medicare tax primarily for individuals who work for themselves. It is similar to the Social Security and Medicare taxes withheld from the pay of most wage earners. In general, anytime the wording "self-employment tax" is used, it only refers to Social Security and Medicare taxes and not any other tax (like income tax).

Before you can determine if you are subject to self-employment tax and income tax, you must figure your net profit or net loss from your business. You do this by subtracting your business expenses from your business income. If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. If your expenses are more than your income, the difference is a net loss. You usually can deduct your loss from gross income on page 1 of Form 1040. But in some situations your loss is limited. See Pub. 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) for more information.

You have to file an income tax return if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions (PDF).

How Do I Make My Quarterly Payments?

Estimated tax is the method used to pay Social Security and Medicare taxes and income tax, because you do not have an employer withholding these taxes for you. Form 1040-ES, Estimated Tax for Individuals (PDF), is used to figure these taxes. Form 1040-ES contains a worksheet that is similar to Form 1040. You will need your prior year’s annual tax return in order to fill out Form 1040-ES.

Use the worksheet found in Form 1040-ES, Estimated Tax for Individuals to find out if you are required to file quarterly estimated tax.

Form 1040-ES also contains blank vouchers you can use when you mail your estimated tax payments or you may make your payments using the Electronic Federal Tax Payment System (EFTPS). If this is your first year being self-employed, you will need to estimate the amount of income you expect to earn for the year. If you estimated your earnings too high, simply complete another Form 1040-ES worksheet to refigure your estimated tax for the next quarter. If you estimated your earnings too low, again complete another Form 1040-ES worksheet to recalculate your estimated taxes for the next quarter.

See the Estimated Taxes page for more information. The Self-Employment Tax page has more information on Social Security and Medicare taxes.

How Do I File My Annual Return?

To file your annual tax return, you will need to use Schedule C (PDF) or Schedule C-EZ (PDF) to report your income or loss from a business you operated or a profession you practiced as a sole proprietor. Schedule C Instructions (PDF) may be helpful in filling out this form.

Small businesses and statutory employees with expenses of $5,000 or less may be able to file Schedule C-EZ instead of Schedule C. To find out if you can use Schedule C-EZ, see the instructions in the Schedule C-EZ form.

In order to report your Social Security and Medicare taxes, you must file Schedule SE (Form 1040), Self-Employment Tax (PDF). Use the income or loss calculated on Schedule C or Schedule C-EZ to calculate the amount of Social Security and Medicare taxes you should have paid during the year. The Instructions (PDF) for Schedule SE may be helpful in filing out the form.

Business Structures

When beginning a business, you must decide what form of business entity to establish. Your form of business determines which income tax return form you have to file. The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation. A Limited Liability Company (LLC) is a relatively new business structure allowed by state statute. Visit the Business Structures page to learn more about each type of entity and what forms to file.

Home Office Deduction

If you use part of your home for business, you may be able to deduct expenses for the business use of your home. The home office deduction is available for homeowners and renters, and applies to all types of homes.

Husband and Wife Business - What is a Qualified Joint Venture?

Husband and Wife Business
The employment tax requirements for family employees may vary from those that apply to other employees. On this page we point out some issues to consider when operating a husband and wife business.

Election for Husband and Wife Unincorporated Businesses
For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture," whose only members are a husband and wife filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.

Considering a Tax Professional

Tips for Choosing a Tax Return Preparer

Online Learning Tools

The Small Business Taxes: The Virtual Workshop is composed of nine interactive lessons designed to help new small business owners learn their tax rights and responsibilities. The IRS Video Portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals.

Page Last Reviewed or Updated: 04-Mar-2014

The 2012 Tax Forms 1040ez

2012 tax forms 1040ez 3. 2012 tax forms 1040ez   Filing Information for Individuals in Certain U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Internal Revenue Service. 2012 tax forms 1040ez This chapter covers the general rules for filing returns in the five possessions. 2012 tax forms 1040ez You must first determine if you are a bona fide resident of the relevant possession. 2012 tax forms 1040ez See chapter 1 for a discussion of the requirements you must meet. 2012 tax forms 1040ez 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 tax forms 1040ez Contact information is listed in this chapter under the heading for each possession. 2012 tax forms 1040ez American Samoa American Samoa has its own separate and independent tax system. 2012 tax forms 1040ez Although its tax laws are modeled on the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Internal Revenue Code, there are certain differences. 2012 tax forms 1040ez 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 tax forms 1040ez The fax number is (684) 633-1513. 2012 tax forms 1040ez You can get forms and publications at www. 2012 tax forms 1040ez americansamoa. 2012 tax forms 1040ez gov. 2012 tax forms 1040ez The addresses and phone numbers listed above are subject to change. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax on their American Samoa source income. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen or resident alien. 2012 tax forms 1040ez   If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez An American Samoa tax return reporting your gross income from worldwide sources. 2012 tax forms 1040ez 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 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. 2012 tax forms 1040ez However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government employees under Special Rules for American Samoa, later). 2012 tax forms 1040ez To exclude American Samoa source income, attach a completed Form 4563 to your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (see Form 4563 for more information). 2012 tax forms 1040ez If you are excluding American Samoa source income on your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez For more information, see Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez Nonresident alien. 2012 tax forms 1040ez   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 tax forms 1040ez An American Samoa tax return reporting worldwide income. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040, U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez For more information, see U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government employees under Special Rules for American Samoa, later. 2012 tax forms 1040ez To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (see Form 4563 , below, for more information). 2012 tax forms 1040ez For all other tax purposes, however, you will be treated as a nonresident alien individual. 2012 tax forms 1040ez 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 tax forms 1040ez There are also limitations on what deductions and credits are allowed. 2012 tax forms 1040ez See Publication 519 for more information. 2012 tax forms 1040ez Form 4563. 2012 tax forms 1040ez   If you must file a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Form 4563 cannot be filed by itself. 2012 tax forms 1040ez There is an example of a filled-in Form 4563 in chapter 5. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments (including Form 4563) to: Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez Self-employment tax. 2012 tax forms 1040ez   If you are not required to file a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez Additional Medicare Tax. 2012 tax forms 1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 tax forms 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 tax forms 1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez Net Investment Income Tax. 2012 tax forms 1040ez   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez g. 2012 tax forms 1040ez , $200,000 for single filers. 2012 tax forms 1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2012 tax forms 1040ez See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 2012 tax forms 1040ez Estimated tax payments. 2012 tax forms 1040ez   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 tax forms 1040ez   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez irs. 2012 tax forms 1040ez gov/e-pay. 2012 tax forms 1040ez   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez and American Samoa tax returns, and claims a foreign tax credit on the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez return for taxes paid to American Samoa. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen or resident alien. 2012 tax forms 1040ez   If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez An American Samoa tax return reporting only your income from sources within American Samoa. 2012 tax forms 1040ez Wages for services performed in American Samoa, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from sources within American Samoa. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return reporting your income from worldwide sources. 2012 tax forms 1040ez You can take a credit against your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return. 2012 tax forms 1040ez De minimis exception to determining source of income. 2012 tax forms 1040ez   In certain situations you will not have income from a possession. 2012 tax forms 1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 tax forms 1040ez Nonresident alien. 2012 tax forms 1040ez   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 tax forms 1040ez An American Samoa tax return reporting only your income from sources within American Samoa. 2012 tax forms 1040ez In this situation, wages for services performed in American Samoa, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from sources within American Samoa. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040NR, U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Nonresident Alien Income Tax Return) reporting U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez source income according to the rules for a nonresident alien. 2012 tax forms 1040ez See the Instructions for Form 1040NR. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments to: Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. 2012 tax forms 1040ez Civilian spouse of active duty member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040) and a state and/or local tax return, if required. 2012 tax forms 1040ez 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 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government employees. 2012 tax forms 1040ez   If you are employed in American Samoa by the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. 2012 tax forms 1040ez 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 tax forms 1040ez   Wages and salaries paid to employees of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government and its agencies are also subject to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez federal income tax. 2012 tax forms 1040ez These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez tax return. 2012 tax forms 1040ez   If you report government wages on both your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez and American Samoa tax returns, you can take a credit on your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return for income taxes paid or accrued to American Samoa. 2012 tax forms 1040ez Figure the credit on Form 1116, and attach that form to your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return, Form 1040. 2012 tax forms 1040ez 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 tax forms 1040ez Moving expense deduction. 2012 tax forms 1040ez   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. 2012 tax forms 1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez earned income. 2012 tax forms 1040ez   If your move was to American Samoa, report your deduction for moving expenses as follows. 2012 tax forms 1040ez 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 tax forms 1040ez If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax returns. 2012 tax forms 1040ez Also, for purposes of a tax credit against your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 2012 tax forms 1040ez   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. 2012 tax forms 1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. 2012 tax forms 1040ez See Double Taxation in chapter 4. 2012 tax forms 1040ez The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. 2012 tax forms 1040ez Although it is modeled after the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez system, there are differences in law and tax rates. 2012 tax forms 1040ez 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 tax forms 1040ez O. 2012 tax forms 1040ez Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. 2012 tax forms 1040ez    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 tax forms 1040ez You can access the Hacienda website at www. 2012 tax forms 1040ez hacienda. 2012 tax forms 1040ez gobierno. 2012 tax forms 1040ez pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. 2012 tax forms 1040ez gobierno. 2012 tax forms 1040ez pr. 2012 tax forms 1040ez The addresses and phone numbers listed above are subject to change. 2012 tax forms 1040ez Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. 2012 tax forms 1040ez The income reported on each return depends on your residency status in Puerto Rico. 2012 tax forms 1040ez To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. 2012 tax forms 1040ez Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen or resident alien. 2012 tax forms 1040ez   If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez A Puerto Rico tax return reporting income from worldwide sources. 2012 tax forms 1040ez If you report U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return reporting income from worldwide sources, but excluding Puerto Rico source income. 2012 tax forms 1040ez However, see U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government employees under Special Rules for Puerto Rico, later, for an exception. 2012 tax forms 1040ez If you are excluding Puerto Rico income on your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. 2012 tax forms 1040ez For more information, see Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez If all of your income is from Puerto Rico sources, you are not required to file a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return. 2012 tax forms 1040ez However, if you have self-employment income, see Self-employment tax , later. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen only. 2012 tax forms 1040ez   If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez Government or its agencies) that you earned before the date you changed your residence. 2012 tax forms 1040ez For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. 2012 tax forms 1040ez Nonresident alien. 2012 tax forms 1040ez   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 tax forms 1040ez A Puerto Rico tax return reporting income from worldwide sources. 2012 tax forms 1040ez If you report U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. 2012 tax forms 1040ez 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 tax forms 1040ez There are also limitations on what deductions and credits are allowed. 2012 tax forms 1040ez See Publication 519 for more information. 2012 tax forms 1040ez Self-employment tax. 2012 tax forms 1040ez   If you have no U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Additional Medicare Tax. 2012 tax forms 1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 tax forms 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 tax forms 1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez Net Investment Income Tax. 2012 tax forms 1040ez   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez g. 2012 tax forms 1040ez , $200,000 for single filers. 2012 tax forms 1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2012 tax forms 1040ez See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 2012 tax forms 1040ez Estimated tax payments. 2012 tax forms 1040ez   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 tax forms 1040ez   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 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez irs. 2012 tax forms 1040ez gov/e-pay. 2012 tax forms 1040ez   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. 2012 tax forms 1040ez 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 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen or resident alien. 2012 tax forms 1040ez   If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez A Puerto Rico tax return reporting only your income from Puerto Rico sources. 2012 tax forms 1040ez Wages for services performed in Puerto Rico, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from Puerto Rico sources. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return reporting income from worldwide sources. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez taxes (see chapter 4 for more information). 2012 tax forms 1040ez Nonresident alien. 2012 tax forms 1040ez   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 tax forms 1040ez A Puerto Rico tax return reporting only your income from Puerto Rico sources. 2012 tax forms 1040ez Wages for services performed in Puerto Rico, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from Puerto Rico sources. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040NR) according to the rules for a nonresident alien. 2012 tax forms 1040ez See the Instructions for Form 1040NR. 2012 tax forms 1040ez De minimis exception to determining source of income. 2012 tax forms 1040ez   In certain situations you will not have income from a possession. 2012 tax forms 1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 tax forms 1040ez Use the addresses listed below to file your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez and Puerto Rico income tax returns. 2012 tax forms 1040ez If you are not including a check or a money order, send your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments to: Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez O. 2012 tax forms 1040ez Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government employees. 2012 tax forms 1040ez   Wages and cost-of-living allowances paid by the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. 2012 tax forms 1040ez However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax. 2012 tax forms 1040ez 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 tax forms 1040ez   These wages are also subject to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax, but the cost-of-living allowances are excludable. 2012 tax forms 1040ez A foreign tax credit is available in order to avoid double taxation. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. 2012 tax forms 1040ez Civilian spouse of active duty member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040) and a state and/or local tax return, if required. 2012 tax forms 1040ez 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 tax forms 1040ez Income from sources outside Puerto Rico and the United States. 2012 tax forms 1040ez   If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez In addition to your Puerto Rico and U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax returns, you may also have to file a return with the country or possession from which your outside income was derived. 2012 tax forms 1040ez To avoid double taxation, a foreign tax credit is generally available for either the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez or Puerto Rico return. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez Thomas Red is a bona fide resident of Puerto Rico and a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen. 2012 tax forms 1040ez He traveled to the Dominican Republic and worked in the construction industry for 1 month. 2012 tax forms 1040ez His wages were $20,000. 2012 tax forms 1040ez 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 tax forms 1040ez He may also have to file a tax return with the Dominican Republic. 2012 tax forms 1040ez Moving expense deduction. 2012 tax forms 1040ez   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. 2012 tax forms 1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez earned income. 2012 tax forms 1040ez   If your move was to Puerto Rico, report your deduction for moving expenses as follows. 2012 tax forms 1040ez 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 tax forms 1040ez If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax returns. 2012 tax forms 1040ez Also, for purposes of a tax credit against your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 2012 tax forms 1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 tax forms 1040ez Additional child tax credit. 2012 tax forms 1040ez   If you are not required to file a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez income tax return, this credit is available only if you meet all three of the following conditions. 2012 tax forms 1040ez You were a bona fide resident of Puerto Rico during the entire tax year. 2012 tax forms 1040ez Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. 2012 tax forms 1040ez You had three or more qualifying children. 2012 tax forms 1040ez (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. 2012 tax forms 1040ez ) If your income exceeds certain levels, you may be disqualified from receiving this credit. 2012 tax forms 1040ez Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. 2012 tax forms 1040ez Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. 2012 tax forms 1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. 2012 tax forms 1040ez See Double Taxation in chapter 4. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez You can order forms and publications through the fax at (670) 664-1015. 2012 tax forms 1040ez You can get forms and publications at www. 2012 tax forms 1040ez cnmidof. 2012 tax forms 1040ez net. 2012 tax forms 1040ez The addresses and phone numbers listed above are subject to change. 2012 tax forms 1040ez 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 tax forms 1040ez Your residency status with regard to the CNMI determines which return you will file. 2012 tax forms 1040ez Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. 2012 tax forms 1040ez Bona Fide Resident of the CNMI If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Include income from worldwide sources on your CNMI return. 2012 tax forms 1040ez 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 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez 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 tax forms 1040ez However, if you were self-employed in 2013, see Self-employment tax , later. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez David Gold was a bona fide resident of the CNMI for 2013. 2012 tax forms 1040ez He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez corporations that carry on business mainly in the United States. 2012 tax forms 1040ez He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. 2012 tax forms 1040ez He reports his total income of $34,000 on the CNMI return. 2012 tax forms 1040ez   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 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Include income from worldwide sources on your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez return. 2012 tax forms 1040ez 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 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez Note. 2012 tax forms 1040ez You may also need to complete Form 5074. 2012 tax forms 1040ez You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. 2012 tax forms 1040ez Form 5074. 2012 tax forms 1040ez   If you file a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez   The United States and the CNMI use this form to divide your income taxes. 2012 tax forms 1040ez   There is an example of a filled-in Form 5074 in chapter 5. 2012 tax forms 1040ez De minimis exception to determining source of income. 2012 tax forms 1040ez   In certain situations you will not have income from a possession. 2012 tax forms 1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 tax forms 1040ez Citizen or resident alien of the United States but not a bona fide resident of the CNMI. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments to: Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez A CNMI tax return reporting only your income from sources within the CNMI. 2012 tax forms 1040ez In this situation, wages for services performed in the CNMI, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from sources within the CNMI. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040NR) reporting U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez source income according to the rules for a nonresident alien. 2012 tax forms 1040ez See the instructions for Form 1040NR. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments to:  Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez citizen or a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez resident alien during the tax year, file your income tax return with the CNMI. 2012 tax forms 1040ez Include income from worldwide sources on your CNMI return. 2012 tax forms 1040ez Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 2012 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. 2012 tax forms 1040ez Joint return. 2012 tax forms 1040ez   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 tax forms 1040ez 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 tax forms 1040ez If the spouse with the greater AGI is a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez For this purpose, income is determined without regard to community property laws. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez Marsha Blue, a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Marsha earned $65,000 as a computer programmer in the United States. 2012 tax forms 1040ez Her spouse earned $20,000 as an artist in the CNMI. 2012 tax forms 1040ez Marsha and her spouse will file a joint return. 2012 tax forms 1040ez 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 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   If you are a member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez Civilian spouse of active duty member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040) and a state and/or local tax return, if required. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return. 2012 tax forms 1040ez Moving expense deduction. 2012 tax forms 1040ez   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. 2012 tax forms 1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez earned income. 2012 tax forms 1040ez   If your move was to the CNMI, report your deduction for moving expenses as follows. 2012 tax forms 1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. 2012 tax forms 1040ez 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 tax forms 1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 tax forms 1040ez Foreign tax credit. 2012 tax forms 1040ez   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez income tax return for tax paid to the CNMI. 2012 tax forms 1040ez Self-employment tax. 2012 tax forms 1040ez   If you have no U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Additional Medicare Tax. 2012 tax forms 1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 tax forms 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 tax forms 1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez Estimated tax payments. 2012 tax forms 1040ez   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 tax forms 1040ez Payment of estimated tax. 2012 tax forms 1040ez   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 tax forms 1040ez 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 tax forms 1040ez However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 2012 tax forms 1040ez   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 tax forms 1040ez For this purpose, income is determined without regard to community property laws. 2012 tax forms 1040ez Early payment. 2012 tax forms 1040ez   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 2012 tax forms 1040ez 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 tax forms 1040ez   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez irs. 2012 tax forms 1040ez gov/e-pay. 2012 tax forms 1040ez   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. 2012 tax forms 1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. 2012 tax forms 1040ez See Double Taxation in chapter 4. 2012 tax forms 1040ez Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. 2012 tax forms 1040ez 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 tax forms 1040ez O. 2012 tax forms 1040ez Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. 2012 tax forms 1040ez You can order forms and publications through the fax at (671) 633-2643. 2012 tax forms 1040ez You can get forms and publications at www. 2012 tax forms 1040ez guamtax. 2012 tax forms 1040ez com. 2012 tax forms 1040ez The addresses and phone numbers listed above are subject to change. 2012 tax forms 1040ez Which Return To File Bona fide residents of Guam are subject to special U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax rules. 2012 tax forms 1040ez In general, all individuals with income from Guam will file only one return—either to Guam or the United States. 2012 tax forms 1040ez 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 tax forms 1040ez This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. 2012 tax forms 1040ez Include income from worldwide sources on your Guam return. 2012 tax forms 1040ez 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 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez 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 tax forms 1040ez However, if you were self-employed in 2013, see Self-employment tax , later. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez Gary Barker was a bona fide resident of Guam for 2013. 2012 tax forms 1040ez He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez corporations that carry on business mainly in the United States. 2012 tax forms 1040ez He must file a 2013 income tax return with the Government of Guam. 2012 tax forms 1040ez He reports his total income of $27,000 on the Guam return. 2012 tax forms 1040ez 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 tax forms 1040ez O. 2012 tax forms 1040ez Box 23607 GMF, GU 96921 U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Include income from worldwide sources on your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez return. 2012 tax forms 1040ez 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 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez You may also need to complete Form 5074. 2012 tax forms 1040ez You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. 2012 tax forms 1040ez Form 5074. 2012 tax forms 1040ez   If you file a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez   The United States and Guam use this form to divide your income taxes. 2012 tax forms 1040ez   See the Illustrated Example of Form 5074 in chapter 5. 2012 tax forms 1040ez De minimis exception to determining source of income. 2012 tax forms 1040ez   In certain situations you will not have income from a possession. 2012 tax forms 1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez A Guam tax return reporting only your income from sources within Guam. 2012 tax forms 1040ez In this situation, wages for services performed in Guam, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from sources within Guam. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040NR) reporting U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez source income according to the rules for a nonresident alien. 2012 tax forms 1040ez See the instructions for Form 1040NR. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments to:  Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez citizen or a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez resident alien during the tax year, file your income tax return with Guam. 2012 tax forms 1040ez Include income from worldwide sources on your Guam return. 2012 tax forms 1040ez Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 2012 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. 2012 tax forms 1040ez Joint return. 2012 tax forms 1040ez   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 tax forms 1040ez 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 tax forms 1040ez If the spouse with the greater AGI is a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez For this purpose, income is determined without regard to community property laws. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez Bill Whiting, a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Bill earned $45,000 as an engineer in the United States. 2012 tax forms 1040ez His spouse earned $15,000 as a teacher in Guam. 2012 tax forms 1040ez Bill and his spouse will file a joint return. 2012 tax forms 1040ez 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 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   If you are a member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez Civilian spouse of active duty member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040) and a state and/or local tax return, if required. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return. 2012 tax forms 1040ez Moving expense deduction. 2012 tax forms 1040ez   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. 2012 tax forms 1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez earned income. 2012 tax forms 1040ez   If your move was to Guam, report your deduction for moving expenses as follows. 2012 tax forms 1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. 2012 tax forms 1040ez 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 tax forms 1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 tax forms 1040ez Foreign tax credit. 2012 tax forms 1040ez   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez income tax return for tax paid to Guam. 2012 tax forms 1040ez Self-employment tax. 2012 tax forms 1040ez   If you have no U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Additional Medicare Tax. 2012 tax forms 1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 tax forms 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 tax forms 1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez Estimated tax payments. 2012 tax forms 1040ez   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 tax forms 1040ez Payment of estimated tax. 2012 tax forms 1040ez   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 tax forms 1040ez 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 tax forms 1040ez However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 2012 tax forms 1040ez   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 tax forms 1040ez For this purpose, income is determined without regard to community property laws. 2012 tax forms 1040ez Early payment. 2012 tax forms 1040ez   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 2012 tax forms 1040ez 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 tax forms 1040ez   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 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez irs. 2012 tax forms 1040ez gov/e-pay. 2012 tax forms 1040ez   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. 2012 tax forms 1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. 2012 tax forms 1040ez See Double Taxation in chapter 4. 2012 tax forms 1040ez The U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands The U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. 2012 tax forms 1040ez An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. 2012 tax forms 1040ez Where To Get Forms and Information For information about filing your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands tax return or about Form 1040INFO, in St. 2012 tax forms 1040ez Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. 2012 tax forms 1040ez Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. 2012 tax forms 1040ez You can order forms and publications through the fax at (340) 774-2672. 2012 tax forms 1040ez For information about filing your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands tax return or about Form 1040INFO, in St. 2012 tax forms 1040ez Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. 2012 tax forms 1040ez I. 2012 tax forms 1040ez 00820–4421 You can order forms and publications by calling (340) 773-1040. 2012 tax forms 1040ez You can order forms and publications through the fax at (340) 773-1006. 2012 tax forms 1040ez You can access the USVI website at www. 2012 tax forms 1040ez viirb. 2012 tax forms 1040ez com. 2012 tax forms 1040ez The addresses and phone numbers listed above are subject to change. 2012 tax forms 1040ez Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. 2012 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. 2012 tax forms 1040ez Include your worldwide income on your USVI return. 2012 tax forms 1040ez 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 tax forms 1040ez Pay any balance of tax due with your tax return. 2012 tax forms 1040ez Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez income tax. 2012 tax forms 1040ez 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 tax forms 1040ez However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. 2012 tax forms 1040ez For more information, see Self-employment tax under Special Rules for the USVI, later. 2012 tax forms 1040ez Form 1040INFO. 2012 tax forms 1040ez   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 tax forms 1040ez Attach Form 1040INFO to your USVI tax return before filing. 2012 tax forms 1040ez You can get Form 1040INFO by contacting the address or website given earlier. 2012 tax forms 1040ez   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 tax forms 1040ez Thomas, VI 00802 U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez File your original Form 1040 with the United States and file a signed copy of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. 2012 tax forms 1040ez Use Form 8689 to figure the amount of tax you must pay to the USVI. 2012 tax forms 1040ez Form 8689. 2012 tax forms 1040ez   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 tax forms 1040ez Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez To receive credit on your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez On the dotted line next to line 72, enter “Form 8689” and show the amounts. 2012 tax forms 1040ez   See the illustrated example in chapter 5. 2012 tax forms 1040ez De minimis exception to determining source of income. 2012 tax forms 1040ez   In certain situations you will not have income from a possession. 2012 tax forms 1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. 2012 tax forms 1040ez 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 tax forms 1040ez A USVI tax return reporting only your income from sources within the USVI. 2012 tax forms 1040ez In this situation, wages for services performed in the USVI, whether for a private employer, the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Government, or otherwise, is income from sources within the USVI. 2012 tax forms 1040ez A U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040NR) reporting U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez source income according to the rules for a nonresident alien. 2012 tax forms 1040ez See the instructions for Form 1040NR. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 2012 tax forms 1040ez O. 2012 tax forms 1040ez 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 tax forms 1040ez Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. 2012 tax forms 1040ez Joint return. 2012 tax forms 1040ez   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 tax forms 1040ez 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 tax forms 1040ez If the spouse with the greater AGI is a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez For this purpose, income is determined without regard to community property laws. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez Marge Birch, a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Marge earned $55,000 as an architect in the United States. 2012 tax forms 1040ez Her spouse earned $30,000 as a librarian in the USVI. 2012 tax forms 1040ez Marge and her spouse will file a joint return. 2012 tax forms 1040ez 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 tax forms 1040ez U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   If you are a member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces who qualified as a bona fide resident of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands in a prior tax year, your absence from the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands solely in compliance with military orders will not change your bona fide residency. 2012 tax forms 1040ez If you did not qualify as a bona fide resident of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands in a prior tax year, your presence in the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands. 2012 tax forms 1040ez Civilian spouse of active duty member of the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Armed Forces. 2012 tax forms 1040ez   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 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return (Form 1040) and a state and/or local tax return, if required. 2012 tax forms 1040ez 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 tax forms 1040ez S. 2012 tax forms 1040ez tax return. 2012 tax forms 1040ez In this case, follow the guidance under U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. 2012 tax forms 1040ez Moving expense deduction. 2012 tax forms 1040ez   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. 2012 tax forms 1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez earned income. 2012 tax forms 1040ez   If your move was to the USVI, report your deduction for moving expenses as follows. 2012 tax forms 1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. 2012 tax forms 1040ez 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 tax forms 1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2012 tax forms 1040ez Foreign tax credit. 2012 tax forms 1040ez   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez income tax return for tax paid to the USVI. 2012 tax forms 1040ez 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 tax forms 1040ez Self-employment tax. 2012 tax forms 1040ez   If you have no U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez 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 tax forms 1040ez Additional Medicare Tax. 2012 tax forms 1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 tax forms 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 tax forms 1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Tax Return in chapter 4. 2012 tax forms 1040ez Estimated tax payments. 2012 tax forms 1040ez   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 tax forms 1040ez   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 tax forms 1040ez 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 tax forms 1040ez irs. 2012 tax forms 1040ez gov/e-pay. 2012 tax forms 1040ez   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. 2012 tax forms 1040ez Extension of time to file. 2012 tax forms 1040ez   You can get an automatic 6-month extension of time to file your tax return. 2012 tax forms 1040ez See Extension of Time To File in chapter 4. 2012 tax forms 1040ez 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 tax forms 1040ez 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 tax forms 1040ez However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. 2012 tax forms 1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Virgin Islands. 2012 tax forms 1040ez See Double Taxation in chapter 4. 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications