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It1040ez 3. It1040ez   Filing Information for Individuals in Certain U. It1040ez S. It1040ez 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. It1040ez S. It1040ez 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. It1040ez Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. It1040ez S. It1040ez Internal Revenue Service. It1040ez This chapter covers the general rules for filing returns in the five possessions. It1040ez You must first determine if you are a bona fide resident of the relevant possession. It1040ez See chapter 1 for a discussion of the requirements you must meet. It1040ez 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. It1040ez Contact information is listed in this chapter under the heading for each possession. It1040ez American Samoa American Samoa has its own separate and independent tax system. It1040ez Although its tax laws are modeled on the U. It1040ez S. It1040ez Internal Revenue Code, there are certain differences. It1040ez 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. It1040ez The fax number is (684) 633-1513. It1040ez You can get forms and publications at www. It1040ez americansamoa. It1040ez gov. It1040ez The addresses and phone numbers listed above are subject to change. It1040ez 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. It1040ez 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. It1040ez Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. It1040ez S. It1040ez tax on their American Samoa source income. It1040ez U. It1040ez S. It1040ez citizen or resident alien. It1040ez   If you are a U. It1040ez S. It1040ez citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. It1040ez An American Samoa tax return reporting your gross income from worldwide sources. It1040ez 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. It1040ez A U. It1040ez S. It1040ez tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. It1040ez However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. It1040ez S. It1040ez Government employees under Special Rules for American Samoa, later). It1040ez To exclude American Samoa source income, attach a completed Form 4563 to your U. It1040ez S. It1040ez tax return (see Form 4563 for more information). It1040ez If you are excluding American Samoa source income on your U. It1040ez S. It1040ez 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. It1040ez For more information, see Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez Nonresident alien. It1040ez   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. It1040ez An American Samoa tax return reporting worldwide income. It1040ez A U. It1040ez S. It1040ez tax return (Form 1040, U. It1040ez S. It1040ez 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. It1040ez For more information, see U. It1040ez S. It1040ez Government employees under Special Rules for American Samoa, later. It1040ez To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. It1040ez S. It1040ez tax return (see Form 4563 , below, for more information). It1040ez For all other tax purposes, however, you will be treated as a nonresident alien individual. It1040ez 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. It1040ez There are also limitations on what deductions and credits are allowed. It1040ez See Publication 519 for more information. It1040ez Form 4563. It1040ez   If you must file a U. It1040ez S. It1040ez 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. It1040ez Form 4563 cannot be filed by itself. It1040ez There is an example of a filled-in Form 4563 in chapter 5. It1040ez   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. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments (including Form 4563) to: Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez Self-employment tax. It1040ez   If you are not required to file a U. It1040ez S. It1040ez 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. It1040ez On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. It1040ez Additional Medicare Tax. It1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. It1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. It1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez Net Investment Income Tax. It1040ez   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. It1040ez 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. It1040ez 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. It1040ez g. It1040ez , $200,000 for single filers. It1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. It1040ez See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. It1040ez Estimated tax payments. It1040ez   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. It1040ez   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez irs. It1040ez gov/e-pay. It1040ez   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. It1040ez 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. It1040ez S. It1040ez and American Samoa tax returns, and claims a foreign tax credit on the U. It1040ez S. It1040ez return for taxes paid to American Samoa. It1040ez U. It1040ez S. It1040ez citizen or resident alien. It1040ez   If you are a U. It1040ez S. It1040ez 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. It1040ez An American Samoa tax return reporting only your income from sources within American Samoa. It1040ez Wages for services performed in American Samoa, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from sources within American Samoa. It1040ez A U. It1040ez S. It1040ez tax return reporting your income from worldwide sources. It1040ez You can take a credit against your U. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return. It1040ez De minimis exception to determining source of income. It1040ez   In certain situations you will not have income from a possession. It1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. It1040ez Nonresident alien. It1040ez   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. It1040ez An American Samoa tax return reporting only your income from sources within American Samoa. It1040ez In this situation, wages for services performed in American Samoa, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from sources within American Samoa. It1040ez A U. It1040ez S. It1040ez tax return (Form 1040NR, U. It1040ez S. It1040ez Nonresident Alien Income Tax Return) reporting U. It1040ez S. It1040ez source income according to the rules for a nonresident alien. It1040ez See the Instructions for Form 1040NR. It1040ez   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. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments to: Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. It1040ez U. It1040ez S. It1040ez Armed Forces. It1040ez   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. It1040ez Civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces. It1040ez   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. It1040ez 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. It1040ez S. It1040ez tax return (Form 1040) and a state and/or local tax return, if required. It1040ez 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. It1040ez U. It1040ez S. It1040ez Government employees. It1040ez   If you are employed in American Samoa by the U. It1040ez S. It1040ez Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. It1040ez 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. It1040ez   Wages and salaries paid to employees of the U. It1040ez S. It1040ez Government and its agencies are also subject to U. It1040ez S. It1040ez federal income tax. It1040ez These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. It1040ez   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. It1040ez S. It1040ez tax return. It1040ez   If you report government wages on both your U. It1040ez S. It1040ez and American Samoa tax returns, you can take a credit on your U. It1040ez S. It1040ez tax return for income taxes paid or accrued to American Samoa. It1040ez Figure the credit on Form 1116, and attach that form to your U. It1040ez S. It1040ez tax return, Form 1040. It1040ez 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. It1040ez Moving expense deduction. It1040ez   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. It1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. It1040ez S. It1040ez earned income. It1040ez   If your move was to American Samoa, report your deduction for moving expenses as follows. It1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. It1040ez If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. It1040ez S. It1040ez tax returns. It1040ez Also, for purposes of a tax credit against your U. It1040ez S. It1040ez tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. It1040ez   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. It1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. It1040ez See Double Taxation in chapter 4. It1040ez The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. It1040ez Although it is modeled after the U. It1040ez S. It1040ez system, there are differences in law and tax rates. It1040ez 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. It1040ez O. It1040ez Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. It1040ez    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. It1040ez You can access the Hacienda website at www. It1040ez hacienda. It1040ez gobierno. It1040ez pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. It1040ez gobierno. It1040ez pr. It1040ez The addresses and phone numbers listed above are subject to change. It1040ez Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. It1040ez The income reported on each return depends on your residency status in Puerto Rico. It1040ez To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. It1040ez Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. It1040ez U. It1040ez S. It1040ez citizen or resident alien. It1040ez   If you are a U. It1040ez S. It1040ez 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. It1040ez A Puerto Rico tax return reporting income from worldwide sources. It1040ez If you report U. It1040ez S. It1040ez 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. It1040ez A U. It1040ez S. It1040ez tax return reporting income from worldwide sources, but excluding Puerto Rico source income. It1040ez However, see U. It1040ez S. It1040ez Government employees under Special Rules for Puerto Rico, later, for an exception. It1040ez If you are excluding Puerto Rico income on your U. It1040ez S. It1040ez tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. It1040ez For more information, see Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez If all of your income is from Puerto Rico sources, you are not required to file a U. It1040ez S. It1040ez tax return. It1040ez However, if you have self-employment income, see Self-employment tax , later. It1040ez U. It1040ez S. It1040ez citizen only. It1040ez   If you are a U. It1040ez S. It1040ez 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. It1040ez 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. It1040ez S. It1040ez Government or its agencies) that you earned before the date you changed your residence. It1040ez For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. It1040ez Nonresident alien. It1040ez   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. It1040ez A Puerto Rico tax return reporting income from worldwide sources. It1040ez If you report U. It1040ez S. It1040ez 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. It1040ez A U. It1040ez S. It1040ez 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). It1040ez For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. It1040ez 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. It1040ez There are also limitations on what deductions and credits are allowed. It1040ez See Publication 519 for more information. It1040ez Self-employment tax. It1040ez   If you have no U. It1040ez S. It1040ez 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. It1040ez Additional Medicare Tax. It1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. It1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. It1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez Net Investment Income Tax. It1040ez   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. It1040ez 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. It1040ez 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. It1040ez g. It1040ez , $200,000 for single filers. It1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. It1040ez See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. It1040ez Estimated tax payments. It1040ez   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)). It1040ez   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. It1040ez O. It1040ez 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. It1040ez irs. It1040ez gov/e-pay. It1040ez   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. It1040ez 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. It1040ez U. It1040ez S. It1040ez citizen or resident alien. It1040ez   If you are a U. It1040ez S. It1040ez 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. It1040ez A Puerto Rico tax return reporting only your income from Puerto Rico sources. It1040ez Wages for services performed in Puerto Rico, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from Puerto Rico sources. It1040ez A U. It1040ez S. It1040ez tax return reporting income from worldwide sources. It1040ez 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. It1040ez S. It1040ez taxes (see chapter 4 for more information). It1040ez Nonresident alien. It1040ez   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. It1040ez A Puerto Rico tax return reporting only your income from Puerto Rico sources. It1040ez Wages for services performed in Puerto Rico, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from Puerto Rico sources. It1040ez A U. It1040ez S. It1040ez tax return (Form 1040NR) according to the rules for a nonresident alien. It1040ez See the Instructions for Form 1040NR. It1040ez De minimis exception to determining source of income. It1040ez   In certain situations you will not have income from a possession. It1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. It1040ez Use the addresses listed below to file your U. It1040ez S. It1040ez and Puerto Rico income tax returns. It1040ez If you are not including a check or a money order, send your U. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments to: Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez O. It1040ez Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. It1040ez O. It1040ez Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. It1040ez S. It1040ez and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. It1040ez U. It1040ez S. It1040ez Government employees. It1040ez   Wages and cost-of-living allowances paid by the U. It1040ez S. It1040ez Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. It1040ez However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. It1040ez S. It1040ez tax. It1040ez 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. It1040ez   These wages are also subject to U. It1040ez S. It1040ez tax, but the cost-of-living allowances are excludable. It1040ez A foreign tax credit is available in order to avoid double taxation. It1040ez U. It1040ez S. It1040ez Armed Forces. It1040ez   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. It1040ez Civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces. It1040ez   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. It1040ez 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. It1040ez S. It1040ez tax return (Form 1040) and a state and/or local tax return, if required. It1040ez 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. It1040ez Income from sources outside Puerto Rico and the United States. It1040ez   If you are a U. It1040ez S. It1040ez 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. It1040ez In addition to your Puerto Rico and U. It1040ez S. It1040ez tax returns, you may also have to file a return with the country or possession from which your outside income was derived. It1040ez To avoid double taxation, a foreign tax credit is generally available for either the U. It1040ez S. It1040ez or Puerto Rico return. It1040ez Example. It1040ez Thomas Red is a bona fide resident of Puerto Rico and a U. It1040ez S. It1040ez citizen. It1040ez He traveled to the Dominican Republic and worked in the construction industry for 1 month. It1040ez His wages were $20,000. It1040ez 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. It1040ez He may also have to file a tax return with the Dominican Republic. It1040ez Moving expense deduction. It1040ez   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. It1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. It1040ez S. It1040ez earned income. It1040ez   If your move was to Puerto Rico, report your deduction for moving expenses as follows. It1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. It1040ez If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. It1040ez S. It1040ez tax returns. It1040ez Also, for purposes of a tax credit against your U. It1040ez S. It1040ez tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. It1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. It1040ez Additional child tax credit. It1040ez   If you are not required to file a U. It1040ez S. It1040ez income tax return, this credit is available only if you meet all three of the following conditions. It1040ez You were a bona fide resident of Puerto Rico during the entire tax year. It1040ez Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. It1040ez You had three or more qualifying children. It1040ez (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. It1040ez ) If your income exceeds certain levels, you may be disqualified from receiving this credit. It1040ez Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. It1040ez Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. It1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. It1040ez See Double Taxation in chapter 4. It1040ez 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. It1040ez 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. It1040ez O. It1040ez Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. It1040ez You can order forms and publications through the fax at (670) 664-1015. It1040ez You can get forms and publications at www. It1040ez cnmidof. It1040ez net. It1040ez The addresses and phone numbers listed above are subject to change. It1040ez 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. It1040ez Your residency status with regard to the CNMI determines which return you will file. It1040ez Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. It1040ez Bona Fide Resident of the CNMI If you are a U. It1040ez S. It1040ez 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. It1040ez Include income from worldwide sources on your CNMI return. It1040ez 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. It1040ez Pay any balance of tax due with your tax return. It1040ez 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. It1040ez However, if you were self-employed in 2013, see Self-employment tax , later. It1040ez Example. It1040ez David Gold was a bona fide resident of the CNMI for 2013. It1040ez He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. It1040ez S. It1040ez corporations that carry on business mainly in the United States. It1040ez He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. It1040ez He reports his total income of $34,000 on the CNMI return. It1040ez   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. It1040ez U. It1040ez S. It1040ez 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. It1040ez S. It1040ez 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. It1040ez Include income from worldwide sources on your U. It1040ez S. It1040ez return. It1040ez 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. It1040ez Pay any balance of tax due with your tax return. It1040ez Note. It1040ez You may also need to complete Form 5074. It1040ez You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. It1040ez Form 5074. It1040ez   If you file a U. It1040ez S. It1040ez 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. It1040ez   The United States and the CNMI use this form to divide your income taxes. It1040ez   There is an example of a filled-in Form 5074 in chapter 5. It1040ez De minimis exception to determining source of income. It1040ez   In certain situations you will not have income from a possession. It1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. It1040ez Citizen or resident alien of the United States but not a bona fide resident of the CNMI. It1040ez   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. It1040ez S. It1040ez tax return and all attachments to: Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez A CNMI tax return reporting only your income from sources within the CNMI. It1040ez In this situation, wages for services performed in the CNMI, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from sources within the CNMI. It1040ez A U. It1040ez S. It1040ez tax return (Form 1040NR) reporting U. It1040ez S. It1040ez source income according to the rules for a nonresident alien. It1040ez See the instructions for Form 1040NR. It1040ez 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. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments to:  Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez O. It1040ez 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. It1040ez S. It1040ez citizen or a U. It1040ez S. It1040ez resident alien during the tax year, file your income tax return with the CNMI. It1040ez Include income from worldwide sources on your CNMI return. It1040ez Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. It1040ez Pay any balance of tax due with your tax return. It1040ez Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. It1040ez O. It1040ez Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. It1040ez Joint return. It1040ez   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. It1040ez 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. It1040ez If the spouse with the greater AGI is a U. It1040ez S. It1040ez 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. It1040ez For this purpose, income is determined without regard to community property laws. It1040ez Example. It1040ez Marsha Blue, a U. It1040ez S. It1040ez 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. It1040ez Marsha earned $65,000 as a computer programmer in the United States. It1040ez Her spouse earned $20,000 as an artist in the CNMI. It1040ez Marsha and her spouse will file a joint return. It1040ez 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. It1040ez U. It1040ez S. It1040ez Armed Forces. It1040ez   If you are a member of the U. It1040ez S. It1040ez 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. It1040ez 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. It1040ez Civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces. It1040ez   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. It1040ez 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. It1040ez S. It1040ez tax return (Form 1040) and a state and/or local tax return, if required. It1040ez 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. It1040ez S. It1040ez tax return. It1040ez Moving expense deduction. It1040ez   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. It1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. It1040ez S. It1040ez earned income. It1040ez   If your move was to the CNMI, report your deduction for moving expenses as follows. It1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. It1040ez 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. It1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. It1040ez Foreign tax credit. It1040ez   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. It1040ez S. It1040ez income tax return for tax paid to the CNMI. It1040ez Self-employment tax. It1040ez   If you have no U. It1040ez S. It1040ez 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. It1040ez Additional Medicare Tax. It1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. It1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. It1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez Estimated tax payments. It1040ez   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. It1040ez Payment of estimated tax. It1040ez   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. It1040ez 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. It1040ez However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. It1040ez   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). It1040ez For this purpose, income is determined without regard to community property laws. It1040ez Early payment. It1040ez   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. It1040ez If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. It1040ez   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez irs. It1040ez gov/e-pay. It1040ez   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. It1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. It1040ez See Double Taxation in chapter 4. It1040ez Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. It1040ez 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. It1040ez O. It1040ez Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. It1040ez You can order forms and publications through the fax at (671) 633-2643. It1040ez You can get forms and publications at www. It1040ez guamtax. It1040ez com. It1040ez The addresses and phone numbers listed above are subject to change. It1040ez Which Return To File Bona fide residents of Guam are subject to special U. It1040ez S. It1040ez tax rules. It1040ez In general, all individuals with income from Guam will file only one return—either to Guam or the United States. It1040ez Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. It1040ez This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. It1040ez Include income from worldwide sources on your Guam return. It1040ez 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. It1040ez Pay any balance of tax due with your tax return. It1040ez 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. It1040ez However, if you were self-employed in 2013, see Self-employment tax , later. It1040ez Example. It1040ez Gary Barker was a bona fide resident of Guam for 2013. It1040ez He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. It1040ez S. It1040ez corporations that carry on business mainly in the United States. It1040ez He must file a 2013 income tax return with the Government of Guam. It1040ez He reports his total income of $27,000 on the Guam return. It1040ez 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. It1040ez O. It1040ez Box 23607 GMF, GU 96921 U. It1040ez S. It1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. It1040ez S. It1040ez 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. It1040ez Include income from worldwide sources on your U. It1040ez S. It1040ez return. It1040ez 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. It1040ez Pay any balance of tax due with your tax return. It1040ez You may also need to complete Form 5074. It1040ez You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. It1040ez Form 5074. It1040ez   If you file a U. It1040ez S. It1040ez 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. It1040ez   The United States and Guam use this form to divide your income taxes. It1040ez   See the Illustrated Example of Form 5074 in chapter 5. It1040ez De minimis exception to determining source of income. It1040ez   In certain situations you will not have income from a possession. It1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. It1040ez   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. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez A Guam tax return reporting only your income from sources within Guam. It1040ez In this situation, wages for services performed in Guam, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from sources within Guam. It1040ez A U. It1040ez S. It1040ez tax return (Form 1040NR) reporting U. It1040ez S. It1040ez source income according to the rules for a nonresident alien. It1040ez See the instructions for Form 1040NR. It1040ez 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. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments to:  Internal Revenue Service P. It1040ez O. It1040ez Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. It1040ez O. It1040ez 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. It1040ez S. It1040ez citizen or a U. It1040ez S. It1040ez resident alien during the tax year, file your income tax return with Guam. It1040ez Include income from worldwide sources on your Guam return. It1040ez Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. It1040ez Pay any balance of tax due with your tax return. It1040ez If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. It1040ez O. It1040ez Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. It1040ez Joint return. It1040ez   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. It1040ez 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. It1040ez If the spouse with the greater AGI is a U. It1040ez S. It1040ez 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. It1040ez For this purpose, income is determined without regard to community property laws. It1040ez Example. It1040ez Bill Whiting, a U. It1040ez S. It1040ez 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. It1040ez Bill earned $45,000 as an engineer in the United States. It1040ez His spouse earned $15,000 as a teacher in Guam. It1040ez Bill and his spouse will file a joint return. It1040ez 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. It1040ez U. It1040ez S. It1040ez Armed Forces. It1040ez   If you are a member of the U. It1040ez S. It1040ez 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. It1040ez 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. It1040ez Civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces. It1040ez   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. It1040ez 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. It1040ez S. It1040ez tax return (Form 1040) and a state and/or local tax return, if required. It1040ez 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. It1040ez S. It1040ez tax return. It1040ez Moving expense deduction. It1040ez   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. It1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. It1040ez S. It1040ez earned income. It1040ez   If your move was to Guam, report your deduction for moving expenses as follows. It1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. It1040ez 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. It1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. It1040ez Foreign tax credit. It1040ez   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. It1040ez S. It1040ez income tax return for tax paid to Guam. It1040ez Self-employment tax. It1040ez   If you have no U. It1040ez S. It1040ez 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. It1040ez Additional Medicare Tax. It1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. It1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. It1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez Estimated tax payments. It1040ez   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. It1040ez Payment of estimated tax. It1040ez   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. It1040ez 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. It1040ez However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. It1040ez   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). It1040ez For this purpose, income is determined without regard to community property laws. It1040ez Early payment. It1040ez   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. It1040ez If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. It1040ez   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. It1040ez O. It1040ez 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. It1040ez irs. It1040ez gov/e-pay. It1040ez   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. It1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. It1040ez See Double Taxation in chapter 4. It1040ez The U. It1040ez S. It1040ez Virgin Islands The U. It1040ez S. It1040ez Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. It1040ez An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. It1040ez Where To Get Forms and Information For information about filing your U. It1040ez S. It1040ez Virgin Islands tax return or about Form 1040INFO, in St. It1040ez Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. It1040ez Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. It1040ez You can order forms and publications through the fax at (340) 774-2672. It1040ez For information about filing your U. It1040ez S. It1040ez Virgin Islands tax return or about Form 1040INFO, in St. It1040ez Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. It1040ez I. It1040ez 00820–4421 You can order forms and publications by calling (340) 773-1040. It1040ez You can order forms and publications through the fax at (340) 773-1006. It1040ez You can access the USVI website at www. It1040ez viirb. It1040ez com. It1040ez The addresses and phone numbers listed above are subject to change. It1040ez Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. It1040ez U. It1040ez S. It1040ez 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. It1040ez Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. It1040ez S. It1040ez citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. It1040ez Include your worldwide income on your USVI return. It1040ez 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. It1040ez Pay any balance of tax due with your tax return. It1040ez Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. It1040ez S. It1040ez income tax. It1040ez 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. It1040ez However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. It1040ez For more information, see Self-employment tax under Special Rules for the USVI, later. It1040ez Form 1040INFO. It1040ez   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. It1040ez Attach Form 1040INFO to your USVI tax return before filing. It1040ez You can get Form 1040INFO by contacting the address or website given earlier. It1040ez   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. It1040ez Thomas, VI 00802 U. It1040ez S. It1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. It1040ez S. It1040ez 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. It1040ez File your original Form 1040 with the United States and file a signed copy of the U. It1040ez S. It1040ez return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. It1040ez Use Form 8689 to figure the amount of tax you must pay to the USVI. It1040ez Form 8689. It1040ez   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. It1040ez Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. It1040ez S. It1040ez 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. It1040ez To receive credit on your U. It1040ez S. It1040ez 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. It1040ez On the dotted line next to line 72, enter “Form 8689” and show the amounts. It1040ez   See the illustrated example in chapter 5. It1040ez De minimis exception to determining source of income. It1040ez   In certain situations you will not have income from a possession. It1040ez See De minimis exception under Compensation for Labor or Personal Services in chapter 2. It1040ez   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. It1040ez S. It1040ez tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. It1040ez O. It1040ez Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. It1040ez S. It1040ez Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. It1040ez 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. It1040ez A USVI tax return reporting only your income from sources within the USVI. It1040ez In this situation, wages for services performed in the USVI, whether for a private employer, the U. It1040ez S. It1040ez Government, or otherwise, is income from sources within the USVI. It1040ez A U. It1040ez S. It1040ez tax return (Form 1040NR) reporting U. It1040ez S. It1040ez source income according to the rules for a nonresident alien. It1040ez See the instructions for Form 1040NR. It1040ez   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. It1040ez S. It1040ez 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. It1040ez S. It1040ez tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. It1040ez O. It1040ez 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. It1040ez Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. It1040ez Joint return. It1040ez   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. It1040ez 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. It1040ez If the spouse with the greater AGI is a U. It1040ez S. It1040ez 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. It1040ez For this purpose, income is determined without regard to community property laws. It1040ez Example. It1040ez Marge Birch, a U. It1040ez S. It1040ez 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. It1040ez Marge earned $55,000 as an architect in the United States. It1040ez Her spouse earned $30,000 as a librarian in the USVI. It1040ez Marge and her spouse will file a joint return. It1040ez 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. It1040ez U. It1040ez S. It1040ez Armed Forces. It1040ez   If you are a member of the U. It1040ez S. It1040ez Armed Forces who qualified as a bona fide resident of the U. It1040ez S. It1040ez Virgin Islands in a prior tax year, your absence from the U. It1040ez S. It1040ez Virgin Islands solely in compliance with military orders will not change your bona fide residency. It1040ez If you did not qualify as a bona fide resident of the U. It1040ez S. It1040ez Virgin Islands in a prior tax year, your presence in the U. It1040ez S. It1040ez Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. It1040ez S. It1040ez Virgin Islands. It1040ez Civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces. It1040ez   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. It1040ez S. It1040ez Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. It1040ez 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. It1040ez S. It1040ez tax return (Form 1040) and a state and/or local tax return, if required. It1040ez 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. It1040ez S. It1040ez tax return. It1040ez In this case, follow the guidance under U. It1040ez S. It1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. It1040ez Moving expense deduction. It1040ez   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. It1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. It1040ez S. It1040ez earned income. It1040ez   If your move was to the USVI, report your deduction for moving expenses as follows. It1040ez If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. It1040ez 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. It1040ez   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. It1040ez Foreign tax credit. It1040ez   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. It1040ez S. It1040ez income tax return for tax paid to the USVI. It1040ez 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). It1040ez Self-employment tax. It1040ez   If you have no U. It1040ez S. It1040ez 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. It1040ez Additional Medicare Tax. It1040ez   Beginning in 2013, you may be required to pay Additional Medicare Tax. It1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. It1040ez For more information see Additional Medicare Tax under Special Rules for Completing Your U. It1040ez S. It1040ez Tax Return in chapter 4. It1040ez Estimated tax payments. It1040ez   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. It1040ez   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. It1040ez 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. It1040ez irs. It1040ez gov/e-pay. It1040ez   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. It1040ez Extension of time to file. It1040ez   You can get an automatic 6-month extension of time to file your tax return. It1040ez See Extension of Time To File in chapter 4. It1040ez 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. It1040ez 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. It1040ez However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. It1040ez Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. It1040ez S. It1040ez Virgin Islands. It1040ez See Double Taxation in chapter 4. It1040ez Prev  Up  Next   Home   More Online Publications
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The It1040ez

It1040ez Index A Acquisition indebtedness, Average acquisition indebtedness. It1040ez Annuity obligations, Annuity obligation. It1040ez By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. It1040ez Change in property use, Change in use of property. It1040ez Continued debt, Continued debt. It1040ez Debt modifying existing, Modifying existing debt. It1040ez Federal financing, Certain federal financing. It1040ez For performing exempt purpose, Debt incurred in performing exempt purpose. It1040ez Obligation to return collateral, Securities loans. It1040ez Property subject to mortgage or lien, Property acquired subject to mortgage or lien. It1040ez Real property, Real property debts of qualified organizations. It1040ez Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. It1040ez Contributions deduction, Charitable contributions deduction. It1040ez Convention or trade show activity, Convention or trade show activity. It1040ez D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. It1040ez Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. It1040ez Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. It1040ez Sponsorship, Qualified sponsorship activities. It1040ez Exempt function income, Exempt function income. It1040ez Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. It1040ez F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. It1040ez L Limits, Limits. It1040ez M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. It1040ez P Publications (see Tax help) R Rents, Rents. It1040ez Return, Returns and Filing Requirements Royalties, Royalties. It1040ez S Specific deduction, Specific deduction. It1040ez T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. It1040ez Colleges and universities, Colleges and universities. It1040ez Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. It1040ez Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. It1040ez U. It1040ez S. It1040ez instrumentalities, U. It1040ez S. It1040ez instrumentalities. It1040ez Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. It1040ez Title-holding corporations, Title-holding corporations. It1040ez TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. It1040ez Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. It1040ez Income from lending securities, Income from lending securities. It1040ez Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. It1040ez S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. It1040ez Average acquisition indebtedness, Average acquisition indebtedness. It1040ez Average adjusted basis, Average adjusted basis. It1040ez Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. It1040ez Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. It1040ez Indeterminate property price, Indeterminate price. It1040ez Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. It1040ez Book publishing, Book publishing. It1040ez Broadcasting rights, Broadcasting rights. It1040ez Business league's parking and bus services, Business league's parking and bus services. It1040ez Convenience of members, Convenience of members. It1040ez Convention or trade show, Convention or trade show activity. It1040ez Directory of members, Directory of members. It1040ez Distribution of low cost articles, Distribution of low cost articles. It1040ez Dual use facilities, etc. It1040ez , Dual use of assets or facilities. It1040ez Employees association sales, Employee association sales. It1040ez Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. It1040ez Gambling activities other than bingo, Gambling activities other than bingo. It1040ez Halfway house, Halfway house workshop. It1040ez Health club program, Health club program. It1040ez Hearing aid sales, Sales of hearing aids. It1040ez Hospital facilities, Hospital facilities. It1040ez Hospital services, Hospital services. It1040ez Insurance programs, Insurance programs. It1040ez Magazine publishing, Magazine publishing. It1040ez Member lists rentals, etc. It1040ez , Exchange or rental of member lists. It1040ez Membership list sales, Membership list sales. It1040ez Miniature golf course, Miniature golf course. It1040ez Museum eating facilities, Museum eating facilities. It1040ez Museum greeting card sales, Museum greeting card sales. It1040ez Pet boarding and grooming services, Pet boarding and grooming services. It1040ez Pole rentals, Pole rentals. It1040ez Public entertainment activity, Public entertainment activity. It1040ez Publishing legal notices, Publishing legal notices. It1040ez Regularly conducted, Regularly conducted. It1040ez Sales commissions, Sales commissions. It1040ez Sales of advertising space, Sales of advertising space. It1040ez School facilities, School facilities. It1040ez School handicraft shop, School handicraft shop. It1040ez Selling donated merchandise, Selling donated merchandise. It1040ez Selling endorsements, Selling endorsements. It1040ez Sponsoring entertainment events, Sponsoring entertainment events. It1040ez Substantially related, Not substantially related. It1040ez Trade or business defined, Trade or business. It1040ez Travel tour programs, Travel tour programs. It1040ez Volunteer workforce, Volunteer workforce. It1040ez Yearbook advertising, Yearbook advertising. It1040ez Youth residence, Youth residence. It1040ez Unstated trade or business Bingo games, Bingo games. It1040ez V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. It1040ez Prev  Up     Home   More Online Publications