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How To Fill Out A 1040x Instructions

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How To Fill Out A 1040x Instructions

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

In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, we can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:

  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, 
  • Medicare provider and supplier payments.
  • Railroad Retirement Board benefits paid to you.

In the future, the program will expand to include additional federal employee salaries and other types of federal payments.

Federal payments to a delinquent taxpayer will not be included in the program in certain circumstances. These circumstances include, when you are in bankruptcy, have applied for relief as an innocent or injured spouse, made alternative arrangements to pay, or the IRS has determined you are in a hardship situation.

As part of this program, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, CP 90 or CP 297, if another Final Notice has not already been issued. See Tax Information for Appeals for additional information about your right to a hearing.

If we don't hear from you within 30 days from the date of the Final Notice, we will transmit the levy electronically to FMS. This applies to all federal payments that can be levied except for certain Social Security benefits. See Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer , for additional information.

A levy may be transmitted to FMS without issuing a Final Notice if you previously requested a Collection Due Process (CDP) hearing on employment taxes. The Small Business and Work Opportunity Tax Act of 2007 amended I.R.C. Section 6330(f) and permits such a levy. If you requested a CDP hearing on previous employment taxes NO MORE THAN 2 years prior to the employment taxes being levied, we will send you a Notice of Levy and Notice of Your Right to a Hearing, CP 297A.

A levy may be transmitted to FMS without issuing a Final Notice if you or your predecessor is a Federal contractor.The Small Business Jobs Act of 2010 amended IRC Section 6330(f) and permits the IRS to issue such a levy.  We will send you a post levy notice, Notice of Levy and Notice of Your Right to a Hearing, CP 90C or CP 297C.

From that point on, FMS may reduce any federal payments subject to the levy by 15 percent, or the exact amount of tax owed if it is less than 15 percent of the payment.  Some contract/vendor payments, however, will be reduced by 100 percent, or the exact amount of tax owed. The levy is continuous until your overdue taxes are paid in full, or other arrangements are made to satisfy the debt. Each time your federal payment is levied, FMS will send you a letter of explanation, including information on which federal payment was levied, and advise you to contact us for resolution.

Contact us toll-free at 1-800-829-7650 or 1-800-829-3903 to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in Compromise. Please do not contact the FMS, OPM, SSA, or any other federal agency. See Topic 202, What to Do if You Can't Pay Your Tax, and Topic 204, Offers In Compromise, for additional information.

 

Page Last Reviewed or Updated: 07-Jan-2014

The How To Fill Out A 1040x Instructions

How to fill out a 1040x instructions 29. How to fill out a 1040x instructions   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). How to fill out a 1040x instructions Los temas abarcan: Quién está sujeto al límite. How to fill out a 1040x instructions Qué deducciones detalladas están limitadas. How to fill out a 1040x instructions Cómo calcular el límite. How to fill out a 1040x instructions Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. How to fill out a 1040x instructions ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. How to fill out a 1040x instructions El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). How to fill out a 1040x instructions ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. How to fill out a 1040x instructions Intereses pagados —líneas 10,11,12 y 13. How to fill out a 1040x instructions Donaciones a organizaciones caritativas —línea 19. How to fill out a 1040x instructions Gastos laborales y determinadas deducciones misceláneas —línea 27. How to fill out a 1040x instructions Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. How to fill out a 1040x instructions ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. How to fill out a 1040x instructions Sin embargo, igualmente están sujetas a otros límites aplicables. How to fill out a 1040x instructions Gastos médicos y dentales —línea 4. How to fill out a 1040x instructions Gastos de intereses de inversión —línea 14. How to fill out a 1040x instructions Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. How to fill out a 1040x instructions Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. How to fill out a 1040x instructions Pérdidas por apuestas y juegos de azar —línea 28. How to fill out a 1040x instructions ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. How to fill out a 1040x instructions Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. How to fill out a 1040x instructions Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. How to fill out a 1040x instructions ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. How to fill out a 1040x instructions Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). How to fill out a 1040x instructions Hoja de trabajo de deducciones detalladas. How to fill out a 1040x instructions   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. How to fill out a 1040x instructions Anote el resultado en la línea 29 del Anexo A (Formulario 1040). How to fill out a 1040x instructions Guarde la hoja de trabajo con su documentación. How to fill out a 1040x instructions Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. How to fill out a 1040x instructions Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). How to fill out a 1040x instructions Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. How to fill out a 1040x instructions Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. How to fill out a 1040x instructions Tienen ingresos brutos ajustados de $325,500 en la línea 38. How to fill out a 1040x instructions Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. How to fill out a 1040x instructions Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. How to fill out a 1040x instructions Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). How to fill out a 1040x instructions Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). How to fill out a 1040x instructions Prev  Up  Next   Home   More Online Publications