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Filing Taxes Military

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

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Text to Describe USA.gov

Short Version: USA.gov is the U.S. government's official web portal to all federal, state, and local government web resources and services.


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The Filing Taxes Military

Filing taxes military 11. Filing taxes military   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. Filing taxes military Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. Filing taxes military This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. Filing taxes military This also means that you do not have to include the benefits on your income tax return. Filing taxes military You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. Filing taxes military Educational assistance program. Filing taxes military   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Filing taxes military Your employer can tell you whether there is a qualified program where you work. Filing taxes military Educational assistance benefits. Filing taxes military   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. Filing taxes military Education generally includes any form of instruction or training that improves or develops your capabilities. Filing taxes military The payments do not have to be for work-related courses or courses that are part of a degree program. Filing taxes military   Educational assistance benefits do not include payments for the following items. Filing taxes military Meals, lodging, or transportation. Filing taxes military Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. Filing taxes military Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. Filing taxes military Benefits over $5,250. Filing taxes military   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. Filing taxes military Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. Filing taxes military Working condition fringe benefit. Filing taxes military    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. Filing taxes military A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. Filing taxes military For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Filing taxes military Prev  Up  Next   Home   More Online Publications