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Amended 1040

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Amended 1040

Amended 1040 Publication 571 - Additional Material Prev  Up  Next   Home   More Online Publications
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The Amended 1040

Amended 1040 5. Amended 1040   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Amended 1040 Line 2. Amended 1040 Lines 3a and 3b. Amended 1040 Lines 4a and 4b. Amended 1040 Line 5. Amended 1040 Line 6. Amended 1040 Line 7. Amended 1040 Line 9. Amended 1040 Line 15. Amended 1040 Illustrated Example of Form 5074Part I. Amended 1040 Part II. Amended 1040 Part III. Amended 1040 Illustrated Example of Form 8689Part I. Amended 1040 Part II. Amended 1040 Part III. Amended 1040 Part IV. Amended 1040 Use the following examples to help you complete the correct attachment to your Form 1040. Amended 1040 The completed form for each example is shown on the pages that follow. Amended 1040 Illustrated Example of Form 4563 John Black is a U. Amended 1040 S. Amended 1040 citizen, single, and under 65. Amended 1040 He was a bona fide resident of American Samoa during all of 2013. Amended 1040 John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Amended 1040 S. Amended 1040 corporations) is more than his adjusted filing requirement for single filers under 65. Amended 1040 (See Filing Requirement if Possession Income Is Excluded in chapter 4. Amended 1040 ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Amended 1040 See Bona Fide Resident of American Samoa in chapter 3. Amended 1040 Completing Form 4563. Amended 1040   John enters his name and social security number at the top of the form. Amended 1040 Line 1. Amended 1040   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Amended 1040 Because he is still a bona fide resident, he enters “not ended” in the second blank space. Amended 1040 Line 2. Amended 1040   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Amended 1040 Lines 3a and 3b. Amended 1040   He checks “No” on line 3a because no family members lived with him. Amended 1040 He leaves line 3b blank. Amended 1040 Lines 4a and 4b. Amended 1040   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Amended 1040 He leaves line 4b blank. Amended 1040 Line 5. Amended 1040   He enters the name and address of his employer, Samoa Products Co. Amended 1040 It is a private American Samoa corporation. Amended 1040 Line 6. Amended 1040   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Amended 1040 That was his only trip outside American Samoa during the year. Amended 1040 Line 7. Amended 1040   He enters the $24,000 in wages he received from Samoa Products Co. Amended 1040 Line 9. Amended 1040   He received $220 in dividends from an American Samoa corporation, which he enters here. Amended 1040 He also received $10,000 of dividends from a U. Amended 1040 S. Amended 1040 corporation, but he will enter that amount only on his Form 1040 because the U. Amended 1040 S. Amended 1040 dividends do not qualify for the possession exclusion. Amended 1040 Line 15. Amended 1040   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Amended 1040 He will not enter his excluded income on Form 1040. Amended 1040 However, he will attach his completed Form 4563 to his Form 1040. Amended 1040 Illustrated Example of Form 5074 Tracy Grey is a U. Amended 1040 S. Amended 1040 citizen who is a self-employed fisheries consultant with a tax home in New York. Amended 1040 Her only income for 2013 was net self-employment income of $80,000. Amended 1040 Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Amended 1040 Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Amended 1040 She was not a bona fide resident of Guam during 2013. Amended 1040 Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Amended 1040 Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Amended 1040 All amounts reported on Form 5074 are also reported on her Form 1040. Amended 1040 See U. Amended 1040 S. Amended 1040 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Amended 1040 Completing Form 5074. Amended 1040   Tracy enters her name and social security number at the top of the form. Amended 1040 Part I. Amended 1040   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Amended 1040 She has no other income from Guam, so the total on line 16 is $20,000. Amended 1040 Part II. Amended 1040   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Amended 1040 She enters $1,413 on line 21 and line 28. Amended 1040 Her adjusted gross income on line 29 is $18,587. Amended 1040 Part III. Amended 1040   Tracy made estimated tax payments of $1,409. Amended 1040 She enters this amount on line 30, and again on line 34 as the total payments. Amended 1040 Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Amended 1040 In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Amended 1040 S. Amended 1040 Virgin Islands (USVI). Amended 1040 The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Amended 1040 They were not bona fide residents of the USVI during the entire tax year. Amended 1040 The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Amended 1040 The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Amended 1040 The Morenos also complete Form 8689 to determine how much of their U. Amended 1040 S. Amended 1040 tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Amended 1040 S. Amended 1040 Virgin Islands. Amended 1040 See U. Amended 1040 S. Amended 1040 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Amended 1040 The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Amended 1040 At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Amended 1040 The Virgin Islands Bureau of Internal Revenue will process this copy. Amended 1040 Completing Form 8689. Amended 1040   Juan and Carla enter their names and Juan's social security number at the top of the form. Amended 1040 Part I. Amended 1040   The Morenos enter their income from the USVI in Part I (see later). Amended 1040 The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Amended 1040 The Morenos' total USVI income of $6,700 is entered on line 16. Amended 1040 Part II. Amended 1040   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Amended 1040 Their USVI adjusted gross income (AGI) is $6,700. Amended 1040 Part III. Amended 1040   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Amended 1040 Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Amended 1040   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Amended 1040 Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Amended 1040 122) and enter that as a decimal on line 34. Amended 1040 They then apply that percentage to the U. Amended 1040 S. Amended 1040 tax entered on line 32 to find the amount of U. Amended 1040 S. Amended 1040 tax allocated to USVI income ($4,539 x 0. Amended 1040 122 = $554), and enter that amount on line 35. Amended 1040 Part IV. Amended 1040   Part IV is used to show payments of income tax to the USVI only. Amended 1040 The Morenos had no tax withheld by the U. Amended 1040 S. Amended 1040 Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Amended 1040 They include this amount ($400) in the total payments on Form 1040, line 72. Amended 1040 On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Amended 1040 The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Amended 1040   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Amended 1040 They enter this amount on line 45. Amended 1040 They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Amended 1040 The Morenos will pay their USVI tax at the same time they file the copy of their U. Amended 1040 S. Amended 1040 income tax return with the U. Amended 1040 S. Amended 1040 Virgin Islands. Amended 1040 This image is too large to be displayed in the current screen. Amended 1040 Please click the link to view the image. Amended 1040 Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Amended 1040 Please click the link to view the image. Amended 1040 Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Amended 1040 Please click the link to view the image. Amended 1040 Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications