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Guidelines to Choose a Mover

Not all moving companies are the same. Although many are legitimate, there are some who attempt to take advantage of their clients. Follow these guidelines to help you choose the right mover:

Get a written estimate from several movers. Be wary of very low estimates. Some companies use the low price to get a contract and later ask for more money before they will remove your belongings from their truck.

Make sure the mover has an operating license. For moves from one state to another, visit protectyourmove.gov to verify a mover's license. For moves within a state, check your state, county or local consumer affairs agency.

Make sure the mover has insurance. If furniture is damaged during the move, the mover's insurance should cover it. Ask how to file a complaint if there are limits to the coverage.

Check the mover's track record. Contact your state or local consumer protection agency or Better Business Bureau to see if there is a history of complaints.

If you have a dispute with a moving company, you can file a complaint with the Federal Motor Carrier Safety Administration or by calling 1-800-832-5660. If you have a dispute about moving your household goods or vehicles internationally, contact the Federal Maritime Commission.

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Irs easy form 4. Irs easy form   Filing U. Irs easy form S. Irs easy form Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Irs easy form S. Irs easy form Tax ReturnU. Irs easy form S. Irs easy form Armed Forces. Irs easy form Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Irs easy form S. Irs easy form income tax return is required for your situation. Irs easy form If a U. Irs easy form S. Irs easy form return is required, your next step is to see if you meet the filing requirements. Irs easy form If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Irs easy form This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Irs easy form Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Irs easy form S. Irs easy form income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Irs easy form If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Irs easy form S. Irs easy form tax return, your filing requirement may be less than the amount in Table 4-1. Irs easy form For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Irs easy form Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Irs easy form For more information, see the Form 1040 instructions. Irs easy form Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Irs easy form S. Irs easy form tax return, you must determine your adjusted filing requirement. Irs easy form Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Irs easy form Personal exemption. Irs easy form   When figuring your filing requirement, your personal exemption is allowed in full. Irs easy form Do not reduce it for this purpose. Irs easy form Do not include exemptions for your dependents. Irs easy form Allowable standard deduction. Irs easy form   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Irs easy form Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Irs easy form Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Irs easy form S. Irs easy form income tax     Gross income from all sources (including excluded possession income)   Example. Irs easy form Barbara Spruce, a U. Irs easy form S. Irs easy form citizen, is single, under 65, and a bona fide resident of American Samoa. Irs easy form During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Irs easy form S. Irs easy form income tax). Irs easy form Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Irs easy form   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Irs easy form You must file a U. Irs easy form S. Irs easy form income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Irs easy form    1. Irs easy form Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Irs easy form If your filing status is married filing separately, enter -0-   2. Irs easy form Personal exemption. Irs easy form If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Irs easy form Add lines 1 and 2. Irs easy form You must file a U. Irs easy form S. Irs easy form income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Irs easy form 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Irs easy form . Irs easy form . Irs easy form AND at the end of 2013 you were*. Irs easy form . Irs easy form . Irs easy form THEN file a return if your gross income** was at least. Irs easy form . Irs easy form . Irs easy form single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs easy form ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Irs easy form Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Irs easy form If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Irs easy form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Irs easy form Example 1. Irs easy form James and Joan Thompson, one over 65, are U. Irs easy form S. Irs easy form citizens and bona fide residents of Puerto Rico during the entire tax year. Irs easy form They file a joint income tax return. Irs easy form During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Irs easy form S. Irs easy form income tax). Irs easy form Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Irs easy form S. Irs easy form income tax return because their gross income subject to U. Irs easy form S. Irs easy form tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Irs easy form Example 2. Irs easy form Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Irs easy form S. Irs easy form income tax return because her gross income subject to U. Irs easy form S. Irs easy form tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Irs easy form If you must file a U. Irs easy form S. Irs easy form income tax return, you may be able to file a paperless return using IRS e-file. Irs easy form See your form instructions or visit our website at IRS. Irs easy form gov. Irs easy form When To File If you file on a calendar year basis, the due date for filing your U. Irs easy form S. Irs easy form income tax return is April 15 following the end of your tax year. Irs easy form If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Irs easy form If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Irs easy form For your 2013 tax return, the due date is April 15, 2014. Irs easy form If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Irs easy form If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Irs easy form See your form instructions for a list of designated private delivery services. Irs easy form Extension of Time To File You can get an extension of time to file your U. Irs easy form S. Irs easy form income tax return. Irs easy form Special rules apply for those living outside the United States. Irs easy form Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Irs easy form Example. Irs easy form If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Irs easy form Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Irs easy form If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Irs easy form You may also be charged penalties (see the Instructions for Form 4868). Irs easy form How to get the automatic extension. Irs easy form   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Irs easy form E-file Form 4868 using your personal computer or a tax professional. Irs easy form E-file and pay by credit or debit card. Irs easy form Your payment must be at least $1. Irs easy form You may pay by phone or over the Internet. Irs easy form Do not file Form 4868. Irs easy form File a paper Form 4868. Irs easy form If you are a fiscal year taxpayer, you must file a paper Form 4868. Irs easy form See Form 4868 for information on getting an extension using these options. Irs easy form When to file. Irs easy form   You must request the automatic extension by the due date for your return. Irs easy form You can file your return any time before the 6-month extension period ends. Irs easy form When you file your return. Irs easy form   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs easy form If you file Form 1040A, U. Irs easy form S. Irs easy form Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Irs easy form Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Irs easy form You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Irs easy form Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Irs easy form S. Irs easy form citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Irs easy form However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Irs easy form If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs easy form For more information, see Publication 3, Armed Forces' Tax Guide. Irs easy form Married taxpayers. Irs easy form   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs easy form However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs easy form How to get the extension. Irs easy form   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs easy form (See the situations listed under (2), earlier. Irs easy form ) Extension beyond 2 months. Irs easy form   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Irs easy form File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Irs easy form Be sure to check the box on Form 4868, line 8, if appropriate. Irs easy form   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Irs easy form   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Irs easy form Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Irs easy form Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Irs easy form If you are not including a check or a money order, send your U. Irs easy form S. Irs easy form 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. Irs easy form S. Irs easy form tax return and all attachments to:  Internal Revenue Service P. Irs easy form O. Irs easy form Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Irs easy form S. Irs easy form return to these addresses if you are attaching Form 5074 or Form 8689. Irs easy form If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Irs easy form Special Rules for Completing Your U. Irs easy form S. Irs easy form Tax Return If you are not excluding possession income from your U. Irs easy form S. Irs easy form tax return, follow the instructions for the specific forms you file. Irs easy form However, you may not qualify to claim the earned income credit (EIC). Irs easy form Earned income credit. Irs easy form   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Irs easy form S. Irs easy form tax return. Irs easy form This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Irs easy form S. Irs easy form Armed Forces. Irs easy form U. Irs easy form S. Irs easy form Armed Forces. Irs easy form   U. Irs easy form S. Irs easy form military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Irs easy form Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Irs easy form Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Irs easy form Income from American Samoa or Puerto Rico excluded. Irs easy form   You will not be allowed to take deductions and credits that apply to the excluded income. Irs easy form The additional information you need follows. Irs easy form Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Irs easy form S. Irs easy form income tax return. Irs easy form Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Irs easy form S. Irs easy form tax return. Irs easy form Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Irs easy form Figuring the deduction. Irs easy form   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Irs easy form   Gross income subject to U. Irs easy form S. Irs easy form income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Irs easy form Moving expense deduction. Irs easy form   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Irs easy form Likewise, the expenses of a move back to the United States are generally attributable to U. Irs easy form S. Irs easy form earned income. Irs easy form   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Irs easy form S. Irs easy form tax return. Irs easy form For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Irs easy form   If you are claiming expenses for a move from a U. Irs easy form S. Irs easy form possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Irs easy form For purposes of deducting moving expenses, the possessions are considered part of the United States. Irs easy form See Publication 521, Moving Expenses, for information about what expenses are deductible. Irs easy form Self-employment tax deduction. Irs easy form   Generally, if you are reporting self-employment income on your U. Irs easy form S. Irs easy form return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Irs easy form This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Irs easy form   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Irs easy form   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Irs easy form This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Irs easy form   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Irs easy form   Self-employment income subject to U. Irs easy form S. Irs easy form income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Irs easy form Include the deductible part of this amount on Form 1040, line 27. Irs easy form Individual retirement arrangement (IRA) deduction. Irs easy form   Do not take excluded income into account when figuring your deductible IRA contribution. Irs easy form Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Irs easy form To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Irs easy form Then multiply your full standard deduction by the following fraction. Irs easy form   Gross income subject to U. Irs easy form S. Irs easy form income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Irs easy form ” This calculation may not be the same as the one you used to determine if you need to file a U. Irs easy form S. Irs easy form tax return. Irs easy form Itemized Deductions Most itemized deductions do not apply to a particular type of income. Irs easy form However, itemized deductions can be divided into three categories. Irs easy form Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Irs easy form Those that apply specifically to income subject to U. Irs easy form S. Irs easy form income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Irs easy form Those that do not apply to specific income must be allocated between your gross income subject to U. Irs easy form S. Irs easy form income tax and your total gross income from all sources. Irs easy form The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Irs easy form Example. Irs easy form In 2013, you and your spouse are both under 65 and U. Irs easy form S. Irs easy form citizens who are bona fide residents of Puerto Rico during the entire tax year. Irs easy form You file a joint income tax return. Irs easy form During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Irs easy form S. Irs easy form gross income) and your spouse earned $60,000 from the U. Irs easy form S. Irs easy form Government. Irs easy form You have $16,000 of itemized deductions that do not apply to any specific type of income. Irs easy form These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Irs easy form You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Irs easy form   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Irs easy form Overall limitation on itemized deductions. Irs easy form   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Irs easy form Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Irs easy form However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Irs easy form See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Irs easy form Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Irs easy form S. Irs easy form tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Irs easy form However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Irs easy form S. Irs easy form tax return. Irs easy form The foreign tax credit is generally figured on Form 1116. Irs easy form If you have income, such as U. Irs easy form S. Irs easy form Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Irs easy form You make this reduction for each separate income category. Irs easy form To find the amount of this reduction, use the following formula for each income category. Irs easy form Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Irs easy form For more information on the foreign tax credit, see Publication 514. Irs easy form Example. Irs easy form Jason and Lynn Reddy are U. Irs easy form S. Irs easy form citizens who were bona fide residents of Puerto Rico during all of 2013. Irs easy form They file a joint tax return. Irs easy form The following table shows their excludable and taxable income for U. Irs easy form S. Irs easy form federal income tax purposes. Irs easy form   Taxable   Excludable Jason's wages from  U. Irs easy form S. Irs easy form Government $25,000     Lynn's wages from Puerto Rico  corp. Irs easy form     $15,000 Dividend from Puerto Rico corp. Irs easy form doing business in Puerto Rico     200 Dividend from U. Irs easy form S. Irs easy form  corp. Irs easy form doing business  in U. Irs easy form S. Irs easy form * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Irs easy form   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Irs easy form They have gross income of $26,000 for U. Irs easy form S. Irs easy form tax purposes. Irs easy form They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Irs easy form They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Irs easy form S. Irs easy form return. Irs easy form They fill out one Form 1116 for wages and one Form 1116 for the dividend. Irs easy form Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Irs easy form   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Irs easy form Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Irs easy form A U. Irs easy form S. Irs easy form citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Irs easy form This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Irs easy form S. Irs easy form income tax return must otherwise be filed). Irs easy form Bona fide residents of the possessions discussed in this publication are considered U. Irs easy form S. Irs easy form residents for this purpose and are subject to the self-employment tax. Irs easy form Forms to file. Irs easy form   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Irs easy form If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Irs easy form If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Irs easy form If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Irs easy form Do not file forms 1040-SS or 1040-PR with Form 1040. Irs easy form If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Irs easy form Chapter 11 Bankruptcy cases. Irs easy form   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Irs easy form S. Irs easy form Income Tax Return for Estates and Trusts) of the bankruptcy estate. Irs easy form However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Irs easy form   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Irs easy form   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Irs easy form Additional Medicare Tax Beginning in 2013, a 0. Irs easy form 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Irs easy form Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Irs easy form A self-employment loss should not be considered for purposes of this tax. Irs easy form RRTA compensation should be separately compared to the threshold. Irs easy form Your employer is responsible for withholding the 0. Irs easy form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Irs easy form You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Irs easy form There are no special rules for U. Irs easy form S. Irs easy form citizens and nonresident aliens living abroad for purposes of this provision. Irs easy form Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Irs easy form For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Irs easy form irs. Irs easy form gov and enter the following words in the search box: Additional Medicare Tax. Irs easy form You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Irs easy form Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Irs easy form 8% tax on 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. Irs easy form Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Irs easy form The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs easy form Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Irs easy form Forms to file. Irs easy form   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Irs easy form For more information, see Form 8960 and its instructions. Irs easy form Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Irs easy form This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Irs easy form In this situation, you may need to make estimated tax payments. Irs easy form Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Irs easy form Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Irs easy form If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Irs easy form Or, you can make your payments electronically and not have to file any paper forms. Irs easy form See the Form 1040-ES instructions for information on making payments. Irs easy form Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Irs easy form American Samoa. Irs easy form The Commonwealth of Puerto Rico. Irs easy form The Commonwealth of the Northern Mariana Islands. Irs easy form Guam. Irs easy form The U. Irs easy form S. Irs easy form Virgin Islands. Irs easy form These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Irs easy form Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Irs easy form How to make your request. Irs easy form   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Irs easy form R. Irs easy form B. Irs easy form 900 available at www. Irs easy form irs. Irs easy form gov/pub/irs-irbs/irb06-49. Irs easy form pdf. Irs easy form    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Irs easy form S. Irs easy form competent authority assistance under tax treaties. Irs easy form As noted, an update to Revenue Procedure 2006-23 will be published in the future. Irs easy form   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Irs easy form It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Irs easy form You (or a person having authority to sign your federal return) must sign and date the request. Irs easy form    Send your written request for U. Irs easy form S. Irs easy form assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Irs easy form W. Irs easy form  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Irs easy form Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Irs easy form S. Irs easy form tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Irs easy form S. Irs easy form Individual Income Tax Return. Irs easy form Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Irs easy form Attach a copy of the request to the form. Irs easy form Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Irs easy form See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Irs easy form Prev  Up  Next   Home   More Online Publications