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