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Ez40 Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Ez40 Accrued leave payment Disability retirement and, Accrued leave payment. Ez40 Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Ez40 Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Ez40 Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. Ez40 Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. Ez40 Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. Ez40 Bequests, Gifts and inheritances. Ez40 Blind persons Standard deduction for, Higher standard deduction for blindness. Ez40 C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. Ez40 Chronically ill, defined, Terminally or chronically ill defined. Ez40 Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. Ez40 Contributions Foreign employment, Foreign employment contributions. Ez40 Pension or annuity, Cost. Ez40 Cost, pension or annuity, Cost. Ez40 Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. Ez40 Standard deduction, Decedent's final return. Ez40 Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. Ez40 Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. Ez40 Disability Person with, Persons with disabilities. Ez40 Physician's statement, Physician's statement. Ez40 Total and permanent, Permanent and total disability. Ez40 Disability income, Disability Pensions, Other compensation. Ez40 , Disability income. Ez40 Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. Ez40 E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Ez40 Employment tax withholding, Reminders Employment taxes, Employment taxes. Ez40 Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Ez40 Filing requirements Decedents, Dependents. Ez40 General requirements, General Requirements Surviving spouse, Surviving spouse. Ez40 Final return for decedent Standard deduction, Decedent's final return. Ez40 First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. Ez40 Form, Credit for the Elderly or the Disabled, Physician's statement. Ez40 1099-R, Form 1099-R. Ez40 , Form 1099-R. Ez40 5329, Form 5329. Ez40 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. Ez40 W-4P, Withholding. Ez40 Free tax services, Free help with your tax return. Ez40 G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. Ez40 H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. Ez40 Gross, defined, Gross income. Ez40 Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. Ez40 Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. Ez40 Deductible contribution, Deductible contribution. Ez40 Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. Ez40 Injury benefits, Sickness and Injury Benefits, Cost paid by you. Ez40 Insurance Accident and health, Other compensation. Ez40 , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. Ez40 Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Ez40 L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Ez40 Maintenance and personal care services, Maintenance and personal care services. Ez40 Qualified insurance contracts, Qualified long-term care insurance contracts. Ez40 Qualified services, Qualified long-term care services. Ez40 Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. Ez40 Lump-sum distributions, Lump-sum distributions. Ez40 Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. Ez40 Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Ez40 Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. Ez40 Blind spouse Standard deduction, Spouse 65 or older or blind. Ez40 Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. Ez40 , Medicare Part B. Ez40 , Medicare Part D. Ez40 Benefits, Medicare. Ez40 Medicines, Medicines Imported, Imported medicines and drugs. Ez40 Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. Ez40 Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. Ez40 N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. Ez40 Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. Ez40 Nontaxable income, Payments from a state fund for victims of crime. Ez40 Accident or health insurance benefits, Other compensation. Ez40 Bequests, Gifts and inheritances. Ez40 Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. Ez40 Inheritances, Gifts and inheritances. Ez40 Mortgage assistance payments, Mortgage assistance payments. Ez40 No-fault insurance benefits, Other compensation. Ez40 Nutrition program for elderly, Nutrition Program for the Elderly. Ez40 Public assistance payments, Welfare benefits. Ez40 Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. Ez40 Winter energy use, Payments to reduce cost of winter energy use. Ez40 Workers' compensation, Workers' Compensation Nursing home, Nursing home. Ez40 Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. Ez40 Nutrition program for elderly, Nutrition Program for the Elderly. Ez40 O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Ez40 Other items, Other Items Overall limitation, Overall limitation. Ez40 P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. Ez40 Prepaid insurance premiums, Prepaid insurance premiums. Ez40 Preparer, paid, Reminders Preparing your return, Return preparation assistance. Ez40 Profit-sharing plan, Retirement and profit-sharing plans. Ez40 Public assistance payments, Welfare benefits. Ez40 Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. Ez40 Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. Ez40 Executors and administrators, Dependents. Ez40 Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. Ez40 Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. Ez40 Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. Ez40 Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. Ez40 Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). Ez40 Blind persons, Higher standard deduction for blindness. Ez40 Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. Ez40 Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Ez40 Starting date, annuity, Cost. Ez40 State fund for victims of crime, Payments from a state fund for victims of crime. Ez40 Substantial gainful activity, Substantial gainful activity. Ez40 Surrender of Iife insurance, Surrender of policy for cash. Ez40 Surviving Spouse, Reminders Surviving spouse, Surviving spouse. Ez40 Surviving spouse, insurance, Surviving spouse. Ez40 Survivors of retirees, Survivors of retirees. Ez40 T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Ez40 Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. Ez40 Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. Ez40 Total and permanent disability, defined, Permanent and total disability. Ez40 Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. Ez40 S. Ez40 citizen or resident, U. Ez40 S. Ez40 citizen or resident alien. Ez40 Unemployment compensation, Unemployment compensation. Ez40 V Veterans' benefits, Veterans' benefits. Ez40 Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. Ez40 Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Ez40 Volunteer work, Volunteer work. Ez40 W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. Ez40 Withholding Employment tax, Reminders Pensions and annuities, Withholding. Ez40 Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. Ez40 Prev  Up     Home   More Online Publications
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The Ez40

Ez40 3. Ez40   Filing Information for Individuals in Certain U. Ez40 S. Ez40 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. Ez40 S. Ez40 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. Ez40 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Ez40 S. Ez40 Internal Revenue Service. Ez40 This chapter covers the general rules for filing returns in the five possessions. Ez40 You must first determine if you are a bona fide resident of the relevant possession. Ez40 See chapter 1 for a discussion of the requirements you must meet. Ez40 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. Ez40 Contact information is listed in this chapter under the heading for each possession. Ez40 American Samoa American Samoa has its own separate and independent tax system. Ez40 Although its tax laws are modeled on the U. Ez40 S. Ez40 Internal Revenue Code, there are certain differences. Ez40 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. Ez40 The fax number is (684) 633-1513. Ez40 You can get forms and publications at www. Ez40 americansamoa. Ez40 gov. Ez40 The addresses and phone numbers listed above are subject to change. Ez40 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. Ez40 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. Ez40 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Ez40 S. Ez40 tax on their American Samoa source income. Ez40 U. Ez40 S. Ez40 citizen or resident alien. Ez40   If you are a U. Ez40 S. Ez40 citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Ez40 An American Samoa tax return reporting your gross income from worldwide sources. Ez40 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. Ez40 A U. Ez40 S. Ez40 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Ez40 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Ez40 S. Ez40 Government employees under Special Rules for American Samoa, later). Ez40 To exclude American Samoa source income, attach a completed Form 4563 to your U. Ez40 S. Ez40 tax return (see Form 4563 for more information). Ez40 If you are excluding American Samoa source income on your U. Ez40 S. Ez40 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. Ez40 For more information, see Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 Nonresident alien. Ez40   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. Ez40 An American Samoa tax return reporting worldwide income. Ez40 A U. Ez40 S. Ez40 tax return (Form 1040, U. Ez40 S. Ez40 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. Ez40 For more information, see U. Ez40 S. Ez40 Government employees under Special Rules for American Samoa, later. Ez40 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Ez40 S. Ez40 tax return (see Form 4563 , below, for more information). Ez40 For all other tax purposes, however, you will be treated as a nonresident alien individual. Ez40 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. Ez40 There are also limitations on what deductions and credits are allowed. Ez40 See Publication 519 for more information. Ez40 Form 4563. Ez40   If you must file a U. Ez40 S. Ez40 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. Ez40 Form 4563 cannot be filed by itself. Ez40 There is an example of a filled-in Form 4563 in chapter 5. Ez40   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. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 Self-employment tax. Ez40   If you are not required to file a U. Ez40 S. Ez40 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. Ez40 On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Ez40 Additional Medicare Tax. Ez40   Beginning in 2013, you may be required to pay Additional Medicare Tax. Ez40 Also, you may need to report Additional Medicare Tax withheld by your employer. Ez40 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 Net Investment Income Tax. Ez40   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Ez40 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. Ez40 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. Ez40 g. Ez40 , $200,000 for single filers. Ez40 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Ez40 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Ez40 Estimated tax payments. Ez40   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. Ez40   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 irs. Ez40 gov/e-pay. Ez40   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Ez40 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. Ez40 S. Ez40 and American Samoa tax returns, and claims a foreign tax credit on the U. Ez40 S. Ez40 return for taxes paid to American Samoa. Ez40 U. Ez40 S. Ez40 citizen or resident alien. Ez40   If you are a U. Ez40 S. Ez40 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. Ez40 An American Samoa tax return reporting only your income from sources within American Samoa. Ez40 Wages for services performed in American Samoa, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from sources within American Samoa. Ez40 A U. Ez40 S. Ez40 tax return reporting your income from worldwide sources. Ez40 You can take a credit against your U. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return. Ez40 De minimis exception to determining source of income. Ez40   In certain situations you will not have income from a possession. Ez40 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Ez40 Nonresident alien. Ez40   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. Ez40 An American Samoa tax return reporting only your income from sources within American Samoa. Ez40 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from sources within American Samoa. Ez40 A U. Ez40 S. Ez40 tax return (Form 1040NR, U. Ez40 S. Ez40 Nonresident Alien Income Tax Return) reporting U. Ez40 S. Ez40 source income according to the rules for a nonresident alien. Ez40 See the Instructions for Form 1040NR. Ez40   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. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments to: Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Ez40 U. Ez40 S. Ez40 Armed Forces. Ez40   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Ez40 Civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces. Ez40   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Ez40 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. Ez40 S. Ez40 tax return (Form 1040) and a state and/or local tax return, if required. Ez40 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. Ez40 U. Ez40 S. Ez40 Government employees. Ez40   If you are employed in American Samoa by the U. Ez40 S. Ez40 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Ez40 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. Ez40   Wages and salaries paid to employees of the U. Ez40 S. Ez40 Government and its agencies are also subject to U. Ez40 S. Ez40 federal income tax. Ez40 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Ez40   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. Ez40 S. Ez40 tax return. Ez40   If you report government wages on both your U. Ez40 S. Ez40 and American Samoa tax returns, you can take a credit on your U. Ez40 S. Ez40 tax return for income taxes paid or accrued to American Samoa. Ez40 Figure the credit on Form 1116, and attach that form to your U. Ez40 S. Ez40 tax return, Form 1040. Ez40 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. Ez40 Moving expense deduction. Ez40   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Ez40 Likewise, the expenses of a move back to the United States are generally attributable to U. Ez40 S. Ez40 earned income. Ez40   If your move was to American Samoa, report your deduction for moving expenses as follows. Ez40 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Ez40 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Ez40 S. Ez40 tax returns. Ez40 Also, for purposes of a tax credit against your U. Ez40 S. Ez40 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Ez40   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Ez40 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Ez40 See Double Taxation in chapter 4. Ez40 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Ez40 Although it is modeled after the U. Ez40 S. Ez40 system, there are differences in law and tax rates. Ez40 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. Ez40 O. Ez40 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Ez40    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Ez40 You can access the Hacienda website at www. Ez40 hacienda. Ez40 gobierno. Ez40 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Ez40 gobierno. Ez40 pr. Ez40 The addresses and phone numbers listed above are subject to change. Ez40 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Ez40 The income reported on each return depends on your residency status in Puerto Rico. Ez40 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Ez40 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Ez40 U. Ez40 S. Ez40 citizen or resident alien. Ez40   If you are a U. Ez40 S. Ez40 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. Ez40 A Puerto Rico tax return reporting income from worldwide sources. Ez40 If you report U. Ez40 S. Ez40 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. Ez40 A U. Ez40 S. Ez40 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Ez40 However, see U. Ez40 S. Ez40 Government employees under Special Rules for Puerto Rico, later, for an exception. Ez40 If you are excluding Puerto Rico income on your U. Ez40 S. Ez40 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Ez40 For more information, see Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 If all of your income is from Puerto Rico sources, you are not required to file a U. Ez40 S. Ez40 tax return. Ez40 However, if you have self-employment income, see Self-employment tax , later. Ez40 U. Ez40 S. Ez40 citizen only. Ez40   If you are a U. Ez40 S. Ez40 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. Ez40 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. Ez40 S. Ez40 Government or its agencies) that you earned before the date you changed your residence. Ez40 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Ez40 Nonresident alien. Ez40   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. Ez40 A Puerto Rico tax return reporting income from worldwide sources. Ez40 If you report U. Ez40 S. Ez40 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. Ez40 A U. Ez40 S. Ez40 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). Ez40 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Ez40 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. Ez40 There are also limitations on what deductions and credits are allowed. Ez40 See Publication 519 for more information. Ez40 Self-employment tax. Ez40   If you have no U. Ez40 S. Ez40 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. Ez40 Additional Medicare Tax. Ez40   Beginning in 2013, you may be required to pay Additional Medicare Tax. Ez40 Also, you may need to report Additional Medicare Tax withheld by your employer. Ez40 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 Net Investment Income Tax. Ez40   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Ez40 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. Ez40 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. Ez40 g. Ez40 , $200,000 for single filers. Ez40 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Ez40 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Ez40 Estimated tax payments. Ez40   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)). Ez40   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. Ez40 O. Ez40 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. Ez40 irs. Ez40 gov/e-pay. Ez40   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Ez40 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. Ez40 U. Ez40 S. Ez40 citizen or resident alien. Ez40   If you are a U. Ez40 S. Ez40 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. Ez40 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Ez40 Wages for services performed in Puerto Rico, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from Puerto Rico sources. Ez40 A U. Ez40 S. Ez40 tax return reporting income from worldwide sources. Ez40 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. Ez40 S. Ez40 taxes (see chapter 4 for more information). Ez40 Nonresident alien. Ez40   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. Ez40 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Ez40 Wages for services performed in Puerto Rico, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from Puerto Rico sources. Ez40 A U. Ez40 S. Ez40 tax return (Form 1040NR) according to the rules for a nonresident alien. Ez40 See the Instructions for Form 1040NR. Ez40 De minimis exception to determining source of income. Ez40   In certain situations you will not have income from a possession. Ez40 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Ez40 Use the addresses listed below to file your U. Ez40 S. Ez40 and Puerto Rico income tax returns. Ez40 If you are not including a check or a money order, send your U. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments to: Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 O. Ez40 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Ez40 O. Ez40 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Ez40 S. Ez40 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Ez40 U. Ez40 S. Ez40 Government employees. Ez40   Wages and cost-of-living allowances paid by the U. Ez40 S. Ez40 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Ez40 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Ez40 S. Ez40 tax. Ez40 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. Ez40   These wages are also subject to U. Ez40 S. Ez40 tax, but the cost-of-living allowances are excludable. Ez40 A foreign tax credit is available in order to avoid double taxation. Ez40 U. Ez40 S. Ez40 Armed Forces. Ez40   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Ez40 Civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces. Ez40   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Ez40 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. Ez40 S. Ez40 tax return (Form 1040) and a state and/or local tax return, if required. Ez40 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. Ez40 Income from sources outside Puerto Rico and the United States. Ez40   If you are a U. Ez40 S. Ez40 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. Ez40 In addition to your Puerto Rico and U. Ez40 S. Ez40 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Ez40 To avoid double taxation, a foreign tax credit is generally available for either the U. Ez40 S. Ez40 or Puerto Rico return. Ez40 Example. Ez40 Thomas Red is a bona fide resident of Puerto Rico and a U. Ez40 S. Ez40 citizen. Ez40 He traveled to the Dominican Republic and worked in the construction industry for 1 month. Ez40 His wages were $20,000. Ez40 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. Ez40 He may also have to file a tax return with the Dominican Republic. Ez40 Moving expense deduction. Ez40   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Ez40 Likewise, the expenses of a move back to the United States are generally attributable to U. Ez40 S. Ez40 earned income. Ez40   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Ez40 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Ez40 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Ez40 S. Ez40 tax returns. Ez40 Also, for purposes of a tax credit against your U. Ez40 S. Ez40 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Ez40   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Ez40 Additional child tax credit. Ez40   If you are not required to file a U. Ez40 S. Ez40 income tax return, this credit is available only if you meet all three of the following conditions. Ez40 You were a bona fide resident of Puerto Rico during the entire tax year. Ez40 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Ez40 You had three or more qualifying children. Ez40 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Ez40 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Ez40 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Ez40 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Ez40 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Ez40 See Double Taxation in chapter 4. Ez40 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. Ez40 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. Ez40 O. Ez40 Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Ez40 You can order forms and publications through the fax at (670) 664-1015. Ez40 You can get forms and publications at www. Ez40 cnmidof. Ez40 net. Ez40 The addresses and phone numbers listed above are subject to change. Ez40 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. Ez40 Your residency status with regard to the CNMI determines which return you will file. Ez40 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Ez40 Bona Fide Resident of the CNMI If you are a U. Ez40 S. Ez40 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. Ez40 Include income from worldwide sources on your CNMI return. Ez40 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. Ez40 Pay any balance of tax due with your tax return. Ez40 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. Ez40 However, if you were self-employed in 2013, see Self-employment tax , later. Ez40 Example. Ez40 David Gold was a bona fide resident of the CNMI for 2013. Ez40 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Ez40 S. Ez40 corporations that carry on business mainly in the United States. Ez40 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Ez40 He reports his total income of $34,000 on the CNMI return. Ez40   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. Ez40 U. Ez40 S. Ez40 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. Ez40 S. Ez40 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. Ez40 Include income from worldwide sources on your U. Ez40 S. Ez40 return. Ez40 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. Ez40 Pay any balance of tax due with your tax return. Ez40 Note. Ez40 You may also need to complete Form 5074. Ez40 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Ez40 Form 5074. Ez40   If you file a U. Ez40 S. Ez40 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. Ez40   The United States and the CNMI use this form to divide your income taxes. Ez40   There is an example of a filled-in Form 5074 in chapter 5. Ez40 De minimis exception to determining source of income. Ez40   In certain situations you will not have income from a possession. Ez40 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Ez40 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Ez40   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. Ez40 S. Ez40 tax return and all attachments to: Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 A CNMI tax return reporting only your income from sources within the CNMI. Ez40 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from sources within the CNMI. Ez40 A U. Ez40 S. Ez40 tax return (Form 1040NR) reporting U. Ez40 S. Ez40 source income according to the rules for a nonresident alien. Ez40 See the instructions for Form 1040NR. Ez40 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. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments to:  Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 O. Ez40 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. Ez40 S. Ez40 citizen or a U. Ez40 S. Ez40 resident alien during the tax year, file your income tax return with the CNMI. Ez40 Include income from worldwide sources on your CNMI return. Ez40 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Ez40 Pay any balance of tax due with your tax return. Ez40 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Ez40 O. Ez40 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Ez40 Joint return. Ez40   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. Ez40 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. Ez40 If the spouse with the greater AGI is a U. Ez40 S. Ez40 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. Ez40 For this purpose, income is determined without regard to community property laws. Ez40 Example. Ez40 Marsha Blue, a U. Ez40 S. Ez40 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. Ez40 Marsha earned $65,000 as a computer programmer in the United States. Ez40 Her spouse earned $20,000 as an artist in the CNMI. Ez40 Marsha and her spouse will file a joint return. Ez40 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. Ez40 U. Ez40 S. Ez40 Armed Forces. Ez40   If you are a member of the U. Ez40 S. Ez40 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. Ez40 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. Ez40 Civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces. Ez40   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Ez40 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. Ez40 S. Ez40 tax return (Form 1040) and a state and/or local tax return, if required. Ez40 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. Ez40 S. Ez40 tax return. Ez40 Moving expense deduction. Ez40   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Ez40 Likewise, the expenses of a move back to the United States are generally attributable to U. Ez40 S. Ez40 earned income. Ez40   If your move was to the CNMI, report your deduction for moving expenses as follows. Ez40 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Ez40 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. Ez40   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Ez40 Foreign tax credit. Ez40   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Ez40 S. Ez40 income tax return for tax paid to the CNMI. Ez40 Self-employment tax. Ez40   If you have no U. Ez40 S. Ez40 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. Ez40 Additional Medicare Tax. Ez40   Beginning in 2013, you may be required to pay Additional Medicare Tax. Ez40 Also, you may need to report Additional Medicare Tax withheld by your employer. Ez40 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 Estimated tax payments. Ez40   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. Ez40 Payment of estimated tax. Ez40   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. Ez40 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. Ez40 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Ez40   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). Ez40 For this purpose, income is determined without regard to community property laws. Ez40 Early payment. Ez40   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Ez40 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Ez40   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 irs. Ez40 gov/e-pay. Ez40   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Ez40 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Ez40 See Double Taxation in chapter 4. Ez40 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Ez40 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. Ez40 O. Ez40 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Ez40 You can order forms and publications through the fax at (671) 633-2643. Ez40 You can get forms and publications at www. Ez40 guamtax. Ez40 com. Ez40 The addresses and phone numbers listed above are subject to change. Ez40 Which Return To File Bona fide residents of Guam are subject to special U. Ez40 S. Ez40 tax rules. Ez40 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Ez40 Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Ez40 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Ez40 Include income from worldwide sources on your Guam return. Ez40 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. Ez40 Pay any balance of tax due with your tax return. Ez40 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. Ez40 However, if you were self-employed in 2013, see Self-employment tax , later. Ez40 Example. Ez40 Gary Barker was a bona fide resident of Guam for 2013. Ez40 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Ez40 S. Ez40 corporations that carry on business mainly in the United States. Ez40 He must file a 2013 income tax return with the Government of Guam. Ez40 He reports his total income of $27,000 on the Guam return. Ez40 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. Ez40 O. Ez40 Box 23607 GMF, GU 96921 U. Ez40 S. Ez40 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Ez40 S. Ez40 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. Ez40 Include income from worldwide sources on your U. Ez40 S. Ez40 return. Ez40 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. Ez40 Pay any balance of tax due with your tax return. Ez40 You may also need to complete Form 5074. Ez40 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Ez40 Form 5074. Ez40   If you file a U. Ez40 S. Ez40 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. Ez40   The United States and Guam use this form to divide your income taxes. Ez40   See the Illustrated Example of Form 5074 in chapter 5. Ez40 De minimis exception to determining source of income. Ez40   In certain situations you will not have income from a possession. Ez40 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Ez40   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. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 A Guam tax return reporting only your income from sources within Guam. Ez40 In this situation, wages for services performed in Guam, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from sources within Guam. Ez40 A U. Ez40 S. Ez40 tax return (Form 1040NR) reporting U. Ez40 S. Ez40 source income according to the rules for a nonresident alien. Ez40 See the instructions for Form 1040NR. Ez40 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. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments to:  Internal Revenue Service P. Ez40 O. Ez40 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Ez40 O. Ez40 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. Ez40 S. Ez40 citizen or a U. Ez40 S. Ez40 resident alien during the tax year, file your income tax return with Guam. Ez40 Include income from worldwide sources on your Guam return. Ez40 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Ez40 Pay any balance of tax due with your tax return. Ez40 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Ez40 O. Ez40 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Ez40 Joint return. Ez40   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. Ez40 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. Ez40 If the spouse with the greater AGI is a U. Ez40 S. Ez40 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. Ez40 For this purpose, income is determined without regard to community property laws. Ez40 Example. Ez40 Bill Whiting, a U. Ez40 S. Ez40 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. Ez40 Bill earned $45,000 as an engineer in the United States. Ez40 His spouse earned $15,000 as a teacher in Guam. Ez40 Bill and his spouse will file a joint return. Ez40 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. Ez40 U. Ez40 S. Ez40 Armed Forces. Ez40   If you are a member of the U. Ez40 S. Ez40 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. Ez40 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. Ez40 Civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces. Ez40   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Ez40 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. Ez40 S. Ez40 tax return (Form 1040) and a state and/or local tax return, if required. Ez40 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. Ez40 S. Ez40 tax return. Ez40 Moving expense deduction. Ez40   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Ez40 Likewise, the expenses of a move back to the United States are generally attributable to U. Ez40 S. Ez40 earned income. Ez40   If your move was to Guam, report your deduction for moving expenses as follows. Ez40 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Ez40 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. Ez40   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Ez40 Foreign tax credit. Ez40   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Ez40 S. Ez40 income tax return for tax paid to Guam. Ez40 Self-employment tax. Ez40   If you have no U. Ez40 S. Ez40 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. Ez40 Additional Medicare Tax. Ez40   Beginning in 2013, you may be required to pay Additional Medicare Tax. Ez40 Also, you may need to report Additional Medicare Tax withheld by your employer. Ez40 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 Estimated tax payments. Ez40   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. Ez40 Payment of estimated tax. Ez40   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. Ez40 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. Ez40 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Ez40   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). Ez40 For this purpose, income is determined without regard to community property laws. Ez40 Early payment. Ez40   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Ez40 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Ez40   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. Ez40 O. Ez40 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. Ez40 irs. Ez40 gov/e-pay. Ez40   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Ez40 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Ez40 See Double Taxation in chapter 4. Ez40 The U. Ez40 S. Ez40 Virgin Islands The U. Ez40 S. Ez40 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Ez40 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Ez40 Where To Get Forms and Information For information about filing your U. Ez40 S. Ez40 Virgin Islands tax return or about Form 1040INFO, in St. Ez40 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Ez40 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Ez40 You can order forms and publications through the fax at (340) 774-2672. Ez40 For information about filing your U. Ez40 S. Ez40 Virgin Islands tax return or about Form 1040INFO, in St. Ez40 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Ez40 I. Ez40 00820–4421 You can order forms and publications by calling (340) 773-1040. Ez40 You can order forms and publications through the fax at (340) 773-1006. Ez40 You can access the USVI website at www. Ez40 viirb. Ez40 com. Ez40 The addresses and phone numbers listed above are subject to change. Ez40 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Ez40 U. Ez40 S. Ez40 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. Ez40 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Ez40 S. Ez40 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Ez40 Include your worldwide income on your USVI return. Ez40 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. Ez40 Pay any balance of tax due with your tax return. Ez40 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Ez40 S. Ez40 income tax. Ez40 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. Ez40 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Ez40 For more information, see Self-employment tax under Special Rules for the USVI, later. Ez40 Form 1040INFO. Ez40   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. Ez40 Attach Form 1040INFO to your USVI tax return before filing. Ez40 You can get Form 1040INFO by contacting the address or website given earlier. Ez40   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. Ez40 Thomas, VI 00802 U. Ez40 S. Ez40 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Ez40 S. Ez40 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. Ez40 File your original Form 1040 with the United States and file a signed copy of the U. Ez40 S. Ez40 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Ez40 Use Form 8689 to figure the amount of tax you must pay to the USVI. Ez40 Form 8689. Ez40   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Ez40 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Ez40 S. Ez40 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. Ez40 To receive credit on your U. Ez40 S. Ez40 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. Ez40 On the dotted line next to line 72, enter “Form 8689” and show the amounts. Ez40   See the illustrated example in chapter 5. Ez40 De minimis exception to determining source of income. Ez40   In certain situations you will not have income from a possession. Ez40 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Ez40   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. Ez40 S. Ez40 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Ez40 O. Ez40 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Ez40 S. Ez40 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Ez40 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. Ez40 A USVI tax return reporting only your income from sources within the USVI. Ez40 In this situation, wages for services performed in the USVI, whether for a private employer, the U. Ez40 S. Ez40 Government, or otherwise, is income from sources within the USVI. Ez40 A U. Ez40 S. Ez40 tax return (Form 1040NR) reporting U. Ez40 S. Ez40 source income according to the rules for a nonresident alien. Ez40 See the instructions for Form 1040NR. Ez40   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. Ez40 S. Ez40 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. Ez40 S. Ez40 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Ez40 O. Ez40 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. Ez40 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Ez40 Joint return. Ez40   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. Ez40 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. Ez40 If the spouse with the greater AGI is a U. Ez40 S. Ez40 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. Ez40 For this purpose, income is determined without regard to community property laws. Ez40 Example. Ez40 Marge Birch, a U. Ez40 S. Ez40 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. Ez40 Marge earned $55,000 as an architect in the United States. Ez40 Her spouse earned $30,000 as a librarian in the USVI. Ez40 Marge and her spouse will file a joint return. Ez40 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. Ez40 U. Ez40 S. Ez40 Armed Forces. Ez40   If you are a member of the U. Ez40 S. Ez40 Armed Forces who qualified as a bona fide resident of the U. Ez40 S. Ez40 Virgin Islands in a prior tax year, your absence from the U. Ez40 S. Ez40 Virgin Islands solely in compliance with military orders will not change your bona fide residency. Ez40 If you did not qualify as a bona fide resident of the U. Ez40 S. Ez40 Virgin Islands in a prior tax year, your presence in the U. Ez40 S. Ez40 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Ez40 S. Ez40 Virgin Islands. Ez40 Civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces. Ez40   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Ez40 S. Ez40 Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Ez40 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. Ez40 S. Ez40 tax return (Form 1040) and a state and/or local tax return, if required. Ez40 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. Ez40 S. Ez40 tax return. Ez40 In this case, follow the guidance under U. Ez40 S. Ez40 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Ez40 Moving expense deduction. Ez40   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Ez40 Likewise, the expenses of a move back to the United States are generally attributable to U. Ez40 S. Ez40 earned income. Ez40   If your move was to the USVI, report your deduction for moving expenses as follows. Ez40 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Ez40 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. Ez40   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Ez40 Foreign tax credit. Ez40   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Ez40 S. Ez40 income tax return for tax paid to the USVI. Ez40 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). Ez40 Self-employment tax. Ez40   If you have no U. Ez40 S. Ez40 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. Ez40 Additional Medicare Tax. Ez40   Beginning in 2013, you may be required to pay Additional Medicare Tax. Ez40 Also, you may need to report Additional Medicare Tax withheld by your employer. Ez40 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Ez40 S. Ez40 Tax Return in chapter 4. Ez40 Estimated tax payments. Ez40   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. Ez40   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. Ez40 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. Ez40 irs. Ez40 gov/e-pay. Ez40   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Ez40 Extension of time to file. Ez40   You can get an automatic 6-month extension of time to file your tax return. Ez40 See Extension of Time To File in chapter 4. Ez40 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. Ez40 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. Ez40 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Ez40 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Ez40 S. Ez40 Virgin Islands. Ez40 See Double Taxation in chapter 4. Ez40 Prev  Up  Next   Home   More Online Publications