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Tax Forms 2011 Irs

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Tax Forms 2011 Irs

Tax forms 2011 irs 3. Tax forms 2011 irs   Filing Information for Individuals in Certain U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Tax forms 2011 irs S. Tax forms 2011 irs Internal Revenue Service. Tax forms 2011 irs This chapter covers the general rules for filing returns in the five possessions. Tax forms 2011 irs You must first determine if you are a bona fide resident of the relevant possession. Tax forms 2011 irs See chapter 1 for a discussion of the requirements you must meet. Tax forms 2011 irs 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. Tax forms 2011 irs Contact information is listed in this chapter under the heading for each possession. Tax forms 2011 irs American Samoa American Samoa has its own separate and independent tax system. Tax forms 2011 irs Although its tax laws are modeled on the U. Tax forms 2011 irs S. Tax forms 2011 irs Internal Revenue Code, there are certain differences. Tax forms 2011 irs 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. Tax forms 2011 irs The fax number is (684) 633-1513. Tax forms 2011 irs You can get forms and publications at www. Tax forms 2011 irs americansamoa. Tax forms 2011 irs gov. Tax forms 2011 irs The addresses and phone numbers listed above are subject to change. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Tax forms 2011 irs S. Tax forms 2011 irs tax on their American Samoa source income. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident alien. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Tax forms 2011 irs An American Samoa tax return reporting your gross income from worldwide sources. Tax forms 2011 irs 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. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Tax forms 2011 irs However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Tax forms 2011 irs S. Tax forms 2011 irs Government employees under Special Rules for American Samoa, later). Tax forms 2011 irs To exclude American Samoa source income, attach a completed Form 4563 to your U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (see Form 4563 for more information). Tax forms 2011 irs If you are excluding American Samoa source income on your U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs For more information, see Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs Nonresident alien. Tax forms 2011 irs   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. Tax forms 2011 irs An American Samoa tax return reporting worldwide income. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040, U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs For more information, see U. Tax forms 2011 irs S. Tax forms 2011 irs Government employees under Special Rules for American Samoa, later. Tax forms 2011 irs To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (see Form 4563 , below, for more information). Tax forms 2011 irs For all other tax purposes, however, you will be treated as a nonresident alien individual. Tax forms 2011 irs 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. Tax forms 2011 irs There are also limitations on what deductions and credits are allowed. Tax forms 2011 irs See Publication 519 for more information. Tax forms 2011 irs Form 4563. Tax forms 2011 irs   If you must file a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Form 4563 cannot be filed by itself. Tax forms 2011 irs There is an example of a filled-in Form 4563 in chapter 5. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs Self-employment tax. Tax forms 2011 irs   If you are not required to file a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Tax forms 2011 irs Additional Medicare Tax. Tax forms 2011 irs   Beginning in 2013, you may be required to pay Additional Medicare Tax. Tax forms 2011 irs Also, you may need to report Additional Medicare Tax withheld by your employer. Tax forms 2011 irs For more information see Additional Medicare Tax under Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs Net Investment Income Tax. Tax forms 2011 irs   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs g. Tax forms 2011 irs , $200,000 for single filers. Tax forms 2011 irs The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Tax forms 2011 irs See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Tax forms 2011 irs Estimated tax payments. Tax forms 2011 irs   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. Tax forms 2011 irs   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs irs. Tax forms 2011 irs gov/e-pay. Tax forms 2011 irs   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs and American Samoa tax returns, and claims a foreign tax credit on the U. Tax forms 2011 irs S. Tax forms 2011 irs return for taxes paid to American Samoa. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident alien. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs An American Samoa tax return reporting only your income from sources within American Samoa. Tax forms 2011 irs Wages for services performed in American Samoa, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from sources within American Samoa. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return reporting your income from worldwide sources. Tax forms 2011 irs You can take a credit against your U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return. Tax forms 2011 irs De minimis exception to determining source of income. Tax forms 2011 irs   In certain situations you will not have income from a possession. Tax forms 2011 irs See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Tax forms 2011 irs Nonresident alien. Tax forms 2011 irs   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. Tax forms 2011 irs An American Samoa tax return reporting only your income from sources within American Samoa. Tax forms 2011 irs In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from sources within American Samoa. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040NR, U. Tax forms 2011 irs S. Tax forms 2011 irs Nonresident Alien Income Tax Return) reporting U. Tax forms 2011 irs S. Tax forms 2011 irs source income according to the rules for a nonresident alien. Tax forms 2011 irs See the Instructions for Form 1040NR. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments to: Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Tax forms 2011 irs Civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040) and a state and/or local tax return, if required. Tax forms 2011 irs 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. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Government employees. Tax forms 2011 irs   If you are employed in American Samoa by the U. Tax forms 2011 irs S. Tax forms 2011 irs Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Tax forms 2011 irs 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. Tax forms 2011 irs   Wages and salaries paid to employees of the U. Tax forms 2011 irs S. Tax forms 2011 irs Government and its agencies are also subject to U. Tax forms 2011 irs S. Tax forms 2011 irs federal income tax. Tax forms 2011 irs These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs tax return. Tax forms 2011 irs   If you report government wages on both your U. Tax forms 2011 irs S. Tax forms 2011 irs and American Samoa tax returns, you can take a credit on your U. Tax forms 2011 irs S. Tax forms 2011 irs tax return for income taxes paid or accrued to American Samoa. Tax forms 2011 irs Figure the credit on Form 1116, and attach that form to your U. Tax forms 2011 irs S. Tax forms 2011 irs tax return, Form 1040. Tax forms 2011 irs 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. Tax forms 2011 irs Moving expense deduction. Tax forms 2011 irs   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Tax forms 2011 irs Likewise, the expenses of a move back to the United States are generally attributable to U. Tax forms 2011 irs S. Tax forms 2011 irs earned income. Tax forms 2011 irs   If your move was to American Samoa, report your deduction for moving expenses as follows. Tax forms 2011 irs If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Tax forms 2011 irs If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Tax forms 2011 irs S. Tax forms 2011 irs tax returns. Tax forms 2011 irs Also, for purposes of a tax credit against your U. Tax forms 2011 irs S. Tax forms 2011 irs tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Tax forms 2011 irs   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Tax forms 2011 irs Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Tax forms 2011 irs See Double Taxation in chapter 4. Tax forms 2011 irs The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Tax forms 2011 irs Although it is modeled after the U. Tax forms 2011 irs S. Tax forms 2011 irs system, there are differences in law and tax rates. Tax forms 2011 irs 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. Tax forms 2011 irs O. Tax forms 2011 irs Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Tax forms 2011 irs    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Tax forms 2011 irs You can access the Hacienda website at www. Tax forms 2011 irs hacienda. Tax forms 2011 irs gobierno. Tax forms 2011 irs pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Tax forms 2011 irs gobierno. Tax forms 2011 irs pr. Tax forms 2011 irs The addresses and phone numbers listed above are subject to change. Tax forms 2011 irs Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Tax forms 2011 irs The income reported on each return depends on your residency status in Puerto Rico. Tax forms 2011 irs To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Tax forms 2011 irs Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident alien. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs A Puerto Rico tax return reporting income from worldwide sources. Tax forms 2011 irs If you report U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Tax forms 2011 irs However, see U. Tax forms 2011 irs S. Tax forms 2011 irs Government employees under Special Rules for Puerto Rico, later, for an exception. Tax forms 2011 irs If you are excluding Puerto Rico income on your U. Tax forms 2011 irs S. Tax forms 2011 irs tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Tax forms 2011 irs For more information, see Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs If all of your income is from Puerto Rico sources, you are not required to file a U. Tax forms 2011 irs S. Tax forms 2011 irs tax return. Tax forms 2011 irs However, if you have self-employment income, see Self-employment tax , later. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs citizen only. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs Government or its agencies) that you earned before the date you changed your residence. Tax forms 2011 irs For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Tax forms 2011 irs Nonresident alien. Tax forms 2011 irs   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. Tax forms 2011 irs A Puerto Rico tax return reporting income from worldwide sources. Tax forms 2011 irs If you report U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs 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). Tax forms 2011 irs For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Tax forms 2011 irs 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. Tax forms 2011 irs There are also limitations on what deductions and credits are allowed. Tax forms 2011 irs See Publication 519 for more information. Tax forms 2011 irs Self-employment tax. Tax forms 2011 irs   If you have no U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Additional Medicare Tax. Tax forms 2011 irs   Beginning in 2013, you may be required to pay Additional Medicare Tax. Tax forms 2011 irs Also, you may need to report Additional Medicare Tax withheld by your employer. Tax forms 2011 irs For more information see Additional Medicare Tax under Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs Net Investment Income Tax. Tax forms 2011 irs   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs g. Tax forms 2011 irs , $200,000 for single filers. Tax forms 2011 irs The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Tax forms 2011 irs See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Tax forms 2011 irs Estimated tax payments. Tax forms 2011 irs   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)). Tax forms 2011 irs   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. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs irs. Tax forms 2011 irs gov/e-pay. Tax forms 2011 irs   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Tax forms 2011 irs 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. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident alien. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs A Puerto Rico tax return reporting only your income from Puerto Rico sources. Tax forms 2011 irs Wages for services performed in Puerto Rico, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from Puerto Rico sources. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return reporting income from worldwide sources. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs taxes (see chapter 4 for more information). Tax forms 2011 irs Nonresident alien. Tax forms 2011 irs   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. Tax forms 2011 irs A Puerto Rico tax return reporting only your income from Puerto Rico sources. Tax forms 2011 irs Wages for services performed in Puerto Rico, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from Puerto Rico sources. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040NR) according to the rules for a nonresident alien. Tax forms 2011 irs See the Instructions for Form 1040NR. Tax forms 2011 irs De minimis exception to determining source of income. Tax forms 2011 irs   In certain situations you will not have income from a possession. Tax forms 2011 irs See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Tax forms 2011 irs Use the addresses listed below to file your U. Tax forms 2011 irs S. Tax forms 2011 irs and Puerto Rico income tax returns. Tax forms 2011 irs If you are not including a check or a money order, send your U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments to: Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs O. Tax forms 2011 irs Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Tax forms 2011 irs O. Tax forms 2011 irs Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Tax forms 2011 irs S. Tax forms 2011 irs and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Government employees. Tax forms 2011 irs   Wages and cost-of-living allowances paid by the U. Tax forms 2011 irs S. Tax forms 2011 irs Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Tax forms 2011 irs However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Tax forms 2011 irs S. Tax forms 2011 irs tax. Tax forms 2011 irs 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. Tax forms 2011 irs   These wages are also subject to U. Tax forms 2011 irs S. Tax forms 2011 irs tax, but the cost-of-living allowances are excludable. Tax forms 2011 irs A foreign tax credit is available in order to avoid double taxation. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Tax forms 2011 irs Civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040) and a state and/or local tax return, if required. Tax forms 2011 irs 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. Tax forms 2011 irs Income from sources outside Puerto Rico and the United States. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs In addition to your Puerto Rico and U. Tax forms 2011 irs S. Tax forms 2011 irs tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Tax forms 2011 irs To avoid double taxation, a foreign tax credit is generally available for either the U. Tax forms 2011 irs S. Tax forms 2011 irs or Puerto Rico return. Tax forms 2011 irs Example. Tax forms 2011 irs Thomas Red is a bona fide resident of Puerto Rico and a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen. Tax forms 2011 irs He traveled to the Dominican Republic and worked in the construction industry for 1 month. Tax forms 2011 irs His wages were $20,000. Tax forms 2011 irs 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. Tax forms 2011 irs He may also have to file a tax return with the Dominican Republic. Tax forms 2011 irs Moving expense deduction. Tax forms 2011 irs   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Tax forms 2011 irs Likewise, the expenses of a move back to the United States are generally attributable to U. Tax forms 2011 irs S. Tax forms 2011 irs earned income. Tax forms 2011 irs   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Tax forms 2011 irs If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Tax forms 2011 irs If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Tax forms 2011 irs S. Tax forms 2011 irs tax returns. Tax forms 2011 irs Also, for purposes of a tax credit against your U. Tax forms 2011 irs S. Tax forms 2011 irs tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Tax forms 2011 irs   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Tax forms 2011 irs Additional child tax credit. Tax forms 2011 irs   If you are not required to file a U. Tax forms 2011 irs S. Tax forms 2011 irs income tax return, this credit is available only if you meet all three of the following conditions. Tax forms 2011 irs You were a bona fide resident of Puerto Rico during the entire tax year. Tax forms 2011 irs Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Tax forms 2011 irs You had three or more qualifying children. Tax forms 2011 irs (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Tax forms 2011 irs ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Tax forms 2011 irs Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Tax forms 2011 irs Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Tax forms 2011 irs Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Tax forms 2011 irs See Double Taxation in chapter 4. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs O. Tax forms 2011 irs Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Tax forms 2011 irs You can order forms and publications through the fax at (670) 664-1015. Tax forms 2011 irs You can get forms and publications at www. Tax forms 2011 irs cnmidof. Tax forms 2011 irs net. Tax forms 2011 irs The addresses and phone numbers listed above are subject to change. Tax forms 2011 irs 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. Tax forms 2011 irs Your residency status with regard to the CNMI determines which return you will file. Tax forms 2011 irs Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Tax forms 2011 irs Bona Fide Resident of the CNMI If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Include income from worldwide sources on your CNMI return. Tax forms 2011 irs 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. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs 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. Tax forms 2011 irs However, if you were self-employed in 2013, see Self-employment tax , later. Tax forms 2011 irs Example. Tax forms 2011 irs David Gold was a bona fide resident of the CNMI for 2013. Tax forms 2011 irs He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Tax forms 2011 irs S. Tax forms 2011 irs corporations that carry on business mainly in the United States. Tax forms 2011 irs He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Tax forms 2011 irs He reports his total income of $34,000 on the CNMI return. Tax forms 2011 irs   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. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Include income from worldwide sources on your U. Tax forms 2011 irs S. Tax forms 2011 irs return. Tax forms 2011 irs 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. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs Note. Tax forms 2011 irs You may also need to complete Form 5074. Tax forms 2011 irs You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Tax forms 2011 irs Form 5074. Tax forms 2011 irs   If you file a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs   The United States and the CNMI use this form to divide your income taxes. Tax forms 2011 irs   There is an example of a filled-in Form 5074 in chapter 5. Tax forms 2011 irs De minimis exception to determining source of income. Tax forms 2011 irs   In certain situations you will not have income from a possession. Tax forms 2011 irs See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Tax forms 2011 irs Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments to: Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs A CNMI tax return reporting only your income from sources within the CNMI. Tax forms 2011 irs In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from sources within the CNMI. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040NR) reporting U. Tax forms 2011 irs S. Tax forms 2011 irs source income according to the rules for a nonresident alien. Tax forms 2011 irs See the instructions for Form 1040NR. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments to:  Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs citizen or a U. Tax forms 2011 irs S. Tax forms 2011 irs resident alien during the tax year, file your income tax return with the CNMI. Tax forms 2011 irs Include income from worldwide sources on your CNMI return. Tax forms 2011 irs Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Tax forms 2011 irs O. Tax forms 2011 irs Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Tax forms 2011 irs Joint return. Tax forms 2011 irs   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. Tax forms 2011 irs 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. Tax forms 2011 irs If the spouse with the greater AGI is a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs For this purpose, income is determined without regard to community property laws. Tax forms 2011 irs Example. Tax forms 2011 irs Marsha Blue, a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Marsha earned $65,000 as a computer programmer in the United States. Tax forms 2011 irs Her spouse earned $20,000 as an artist in the CNMI. Tax forms 2011 irs Marsha and her spouse will file a joint return. Tax forms 2011 irs 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. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If you are a member of the U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs Civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040) and a state and/or local tax return, if required. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return. Tax forms 2011 irs Moving expense deduction. Tax forms 2011 irs   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Tax forms 2011 irs Likewise, the expenses of a move back to the United States are generally attributable to U. Tax forms 2011 irs S. Tax forms 2011 irs earned income. Tax forms 2011 irs   If your move was to the CNMI, report your deduction for moving expenses as follows. Tax forms 2011 irs If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Tax forms 2011 irs 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. Tax forms 2011 irs   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Tax forms 2011 irs Foreign tax credit. Tax forms 2011 irs   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Tax forms 2011 irs S. Tax forms 2011 irs income tax return for tax paid to the CNMI. Tax forms 2011 irs Self-employment tax. Tax forms 2011 irs   If you have no U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Additional Medicare Tax. Tax forms 2011 irs   Beginning in 2013, you may be required to pay Additional Medicare Tax. Tax forms 2011 irs Also, you may need to report Additional Medicare Tax withheld by your employer. Tax forms 2011 irs For more information see Additional Medicare Tax under Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs Estimated tax payments. Tax forms 2011 irs   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. Tax forms 2011 irs Payment of estimated tax. Tax forms 2011 irs   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. Tax forms 2011 irs 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. Tax forms 2011 irs However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Tax forms 2011 irs   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). Tax forms 2011 irs For this purpose, income is determined without regard to community property laws. Tax forms 2011 irs Early payment. Tax forms 2011 irs   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Tax forms 2011 irs If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Tax forms 2011 irs   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs irs. Tax forms 2011 irs gov/e-pay. Tax forms 2011 irs   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Tax forms 2011 irs Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Tax forms 2011 irs See Double Taxation in chapter 4. Tax forms 2011 irs Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Tax forms 2011 irs 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. Tax forms 2011 irs O. Tax forms 2011 irs Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Tax forms 2011 irs You can order forms and publications through the fax at (671) 633-2643. Tax forms 2011 irs You can get forms and publications at www. Tax forms 2011 irs guamtax. Tax forms 2011 irs com. Tax forms 2011 irs The addresses and phone numbers listed above are subject to change. Tax forms 2011 irs Which Return To File Bona fide residents of Guam are subject to special U. Tax forms 2011 irs S. Tax forms 2011 irs tax rules. Tax forms 2011 irs In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Tax forms 2011 irs Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Tax forms 2011 irs This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Tax forms 2011 irs Include income from worldwide sources on your Guam return. Tax forms 2011 irs 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. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs 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. Tax forms 2011 irs However, if you were self-employed in 2013, see Self-employment tax , later. Tax forms 2011 irs Example. Tax forms 2011 irs Gary Barker was a bona fide resident of Guam for 2013. Tax forms 2011 irs He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Tax forms 2011 irs S. Tax forms 2011 irs corporations that carry on business mainly in the United States. Tax forms 2011 irs He must file a 2013 income tax return with the Government of Guam. Tax forms 2011 irs He reports his total income of $27,000 on the Guam return. Tax forms 2011 irs 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. Tax forms 2011 irs O. Tax forms 2011 irs Box 23607 GMF, GU 96921 U. Tax forms 2011 irs S. Tax forms 2011 irs Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Include income from worldwide sources on your U. Tax forms 2011 irs S. Tax forms 2011 irs return. Tax forms 2011 irs 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. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs You may also need to complete Form 5074. Tax forms 2011 irs You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Tax forms 2011 irs Form 5074. Tax forms 2011 irs   If you file a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs   The United States and Guam use this form to divide your income taxes. Tax forms 2011 irs   See the Illustrated Example of Form 5074 in chapter 5. Tax forms 2011 irs De minimis exception to determining source of income. Tax forms 2011 irs   In certain situations you will not have income from a possession. Tax forms 2011 irs See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs A Guam tax return reporting only your income from sources within Guam. Tax forms 2011 irs In this situation, wages for services performed in Guam, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from sources within Guam. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040NR) reporting U. Tax forms 2011 irs S. Tax forms 2011 irs source income according to the rules for a nonresident alien. Tax forms 2011 irs See the instructions for Form 1040NR. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments to:  Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs citizen or a U. Tax forms 2011 irs S. Tax forms 2011 irs resident alien during the tax year, file your income tax return with Guam. Tax forms 2011 irs Include income from worldwide sources on your Guam return. Tax forms 2011 irs Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Tax forms 2011 irs O. Tax forms 2011 irs Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Tax forms 2011 irs Joint return. Tax forms 2011 irs   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. Tax forms 2011 irs 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. Tax forms 2011 irs If the spouse with the greater AGI is a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs For this purpose, income is determined without regard to community property laws. Tax forms 2011 irs Example. Tax forms 2011 irs Bill Whiting, a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Bill earned $45,000 as an engineer in the United States. Tax forms 2011 irs His spouse earned $15,000 as a teacher in Guam. Tax forms 2011 irs Bill and his spouse will file a joint return. Tax forms 2011 irs 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. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If you are a member of the U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs Civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040) and a state and/or local tax return, if required. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return. Tax forms 2011 irs Moving expense deduction. Tax forms 2011 irs   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Tax forms 2011 irs Likewise, the expenses of a move back to the United States are generally attributable to U. Tax forms 2011 irs S. Tax forms 2011 irs earned income. Tax forms 2011 irs   If your move was to Guam, report your deduction for moving expenses as follows. Tax forms 2011 irs If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Tax forms 2011 irs 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. Tax forms 2011 irs   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Tax forms 2011 irs Foreign tax credit. Tax forms 2011 irs   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Tax forms 2011 irs S. Tax forms 2011 irs income tax return for tax paid to Guam. Tax forms 2011 irs Self-employment tax. Tax forms 2011 irs   If you have no U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Additional Medicare Tax. Tax forms 2011 irs   Beginning in 2013, you may be required to pay Additional Medicare Tax. Tax forms 2011 irs Also, you may need to report Additional Medicare Tax withheld by your employer. Tax forms 2011 irs For more information see Additional Medicare Tax under Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs Estimated tax payments. Tax forms 2011 irs   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. Tax forms 2011 irs Payment of estimated tax. Tax forms 2011 irs   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. Tax forms 2011 irs 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. Tax forms 2011 irs However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Tax forms 2011 irs   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). Tax forms 2011 irs For this purpose, income is determined without regard to community property laws. Tax forms 2011 irs Early payment. Tax forms 2011 irs   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Tax forms 2011 irs If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Tax forms 2011 irs   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. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs irs. Tax forms 2011 irs gov/e-pay. Tax forms 2011 irs   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Tax forms 2011 irs Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Tax forms 2011 irs See Double Taxation in chapter 4. Tax forms 2011 irs The U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands The U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Tax forms 2011 irs An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Tax forms 2011 irs Where To Get Forms and Information For information about filing your U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands tax return or about Form 1040INFO, in St. Tax forms 2011 irs Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Tax forms 2011 irs Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Tax forms 2011 irs You can order forms and publications through the fax at (340) 774-2672. Tax forms 2011 irs For information about filing your U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands tax return or about Form 1040INFO, in St. Tax forms 2011 irs Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Tax forms 2011 irs I. Tax forms 2011 irs 00820–4421 You can order forms and publications by calling (340) 773-1040. Tax forms 2011 irs You can order forms and publications through the fax at (340) 773-1006. Tax forms 2011 irs You can access the USVI website at www. Tax forms 2011 irs viirb. Tax forms 2011 irs com. Tax forms 2011 irs The addresses and phone numbers listed above are subject to change. Tax forms 2011 irs Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Tax forms 2011 irs Include your worldwide income on your USVI return. Tax forms 2011 irs 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. Tax forms 2011 irs Pay any balance of tax due with your tax return. Tax forms 2011 irs Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Tax forms 2011 irs S. Tax forms 2011 irs income tax. Tax forms 2011 irs 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. Tax forms 2011 irs However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Tax forms 2011 irs For more information, see Self-employment tax under Special Rules for the USVI, later. Tax forms 2011 irs Form 1040INFO. Tax forms 2011 irs   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. Tax forms 2011 irs Attach Form 1040INFO to your USVI tax return before filing. Tax forms 2011 irs You can get Form 1040INFO by contacting the address or website given earlier. Tax forms 2011 irs   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. Tax forms 2011 irs Thomas, VI 00802 U. Tax forms 2011 irs S. Tax forms 2011 irs Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs File your original Form 1040 with the United States and file a signed copy of the U. Tax forms 2011 irs S. Tax forms 2011 irs return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Tax forms 2011 irs Use Form 8689 to figure the amount of tax you must pay to the USVI. Tax forms 2011 irs Form 8689. Tax forms 2011 irs   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Tax forms 2011 irs Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs To receive credit on your U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs On the dotted line next to line 72, enter “Form 8689” and show the amounts. Tax forms 2011 irs   See the illustrated example in chapter 5. Tax forms 2011 irs De minimis exception to determining source of income. Tax forms 2011 irs   In certain situations you will not have income from a possession. Tax forms 2011 irs See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Tax forms 2011 irs S. Tax forms 2011 irs Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Tax forms 2011 irs 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. Tax forms 2011 irs A USVI tax return reporting only your income from sources within the USVI. Tax forms 2011 irs In this situation, wages for services performed in the USVI, whether for a private employer, the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or otherwise, is income from sources within the USVI. Tax forms 2011 irs A U. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040NR) reporting U. Tax forms 2011 irs S. Tax forms 2011 irs source income according to the rules for a nonresident alien. Tax forms 2011 irs See the instructions for Form 1040NR. Tax forms 2011 irs   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. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Tax forms 2011 irs O. Tax forms 2011 irs 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. Tax forms 2011 irs Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Tax forms 2011 irs Joint return. Tax forms 2011 irs   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. Tax forms 2011 irs 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. Tax forms 2011 irs If the spouse with the greater AGI is a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs For this purpose, income is determined without regard to community property laws. Tax forms 2011 irs Example. Tax forms 2011 irs Marge Birch, a U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Marge earned $55,000 as an architect in the United States. Tax forms 2011 irs Her spouse earned $30,000 as a librarian in the USVI. Tax forms 2011 irs Marge and her spouse will file a joint return. Tax forms 2011 irs 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. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If you are a member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces who qualified as a bona fide resident of the U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands in a prior tax year, your absence from the U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands solely in compliance with military orders will not change your bona fide residency. Tax forms 2011 irs If you did not qualify as a bona fide resident of the U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands in a prior tax year, your presence in the U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands. Tax forms 2011 irs Civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces. Tax forms 2011 irs   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Tax forms 2011 irs S. Tax forms 2011 irs Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return (Form 1040) and a state and/or local tax return, if required. Tax forms 2011 irs 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. Tax forms 2011 irs S. Tax forms 2011 irs tax return. Tax forms 2011 irs In this case, follow the guidance under U. Tax forms 2011 irs S. Tax forms 2011 irs Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Tax forms 2011 irs Moving expense deduction. Tax forms 2011 irs   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Tax forms 2011 irs Likewise, the expenses of a move back to the United States are generally attributable to U. Tax forms 2011 irs S. Tax forms 2011 irs earned income. Tax forms 2011 irs   If your move was to the USVI, report your deduction for moving expenses as follows. Tax forms 2011 irs If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Tax forms 2011 irs 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. Tax forms 2011 irs   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Tax forms 2011 irs Foreign tax credit. Tax forms 2011 irs   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Tax forms 2011 irs S. Tax forms 2011 irs income tax return for tax paid to the USVI. Tax forms 2011 irs 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). Tax forms 2011 irs Self-employment tax. Tax forms 2011 irs   If you have no U. Tax forms 2011 irs S. Tax forms 2011 irs 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. Tax forms 2011 irs Additional Medicare Tax. Tax forms 2011 irs   Beginning in 2013, you may be required to pay Additional Medicare Tax. Tax forms 2011 irs Also, you may need to report Additional Medicare Tax withheld by your employer. Tax forms 2011 irs For more information see Additional Medicare Tax under Special Rules for Completing Your U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Return in chapter 4. Tax forms 2011 irs Estimated tax payments. Tax forms 2011 irs   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. Tax forms 2011 irs   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. Tax forms 2011 irs 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. Tax forms 2011 irs irs. Tax forms 2011 irs gov/e-pay. Tax forms 2011 irs   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Tax forms 2011 irs Extension of time to file. Tax forms 2011 irs   You can get an automatic 6-month extension of time to file your tax return. Tax forms 2011 irs See Extension of Time To File in chapter 4. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Tax forms 2011 irs Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Tax forms 2011 irs S. Tax forms 2011 irs Virgin Islands. Tax forms 2011 irs See Double Taxation in chapter 4. Tax forms 2011 irs Prev  Up  Next   Home   More Online Publications
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The Tax Forms 2011 Irs

Tax forms 2011 irs 6. Tax forms 2011 irs   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. Tax forms 2011 irs If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. Tax forms 2011 irs These additional contributions cannot be made with after-tax employee contributions. Tax forms 2011 irs You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. Tax forms 2011 irs The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. Tax forms 2011 irs Figuring catch-up contributions. Tax forms 2011 irs   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. Tax forms 2011 irs Qualified retirement plans. Tax forms 2011 irs (To determine if your plan is a qualified plan, ask your plan administrator. Tax forms 2011 irs ) 403(b) plans. Tax forms 2011 irs Simplified employee pension (SEP) plans. Tax forms 2011 irs SIMPLE plans. Tax forms 2011 irs   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. Tax forms 2011 irs For 2013 the limit is $5,500, unchanged for 2014. Tax forms 2011 irs    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. Tax forms 2011 irs    Catch-up contributions do not affect your MAC. Tax forms 2011 irs Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. Tax forms 2011 irs You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. Tax forms 2011 irs Prev  Up  Next   Home   More Online Publications