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Where Can I File My 2011 Taxes

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Where Can I File My 2011 Taxes

Where can i file my 2011 taxes 4. Where can i file my 2011 taxes   Sales and Trades of Investment Property Table of Contents IntroductionNominees. Where can i file my 2011 taxes Topics - This chapter discusses: Useful Items - You may want to see: What Is a Sale or Trade?Dividend versus sale or trade. Where can i file my 2011 taxes Worthless Securities Constructive Sales of Appreciated Financial Positions Section 1256 Contracts Marked to Market Basis of Investment PropertyCost Basis Basis Other Than Cost Adjusted Basis Stocks and Bonds How To Figure Gain or LossFair market value. Where can i file my 2011 taxes Debt paid off. Where can i file my 2011 taxes Payment of cash. Where can i file my 2011 taxes Special Rules for Mutual Funds Nontaxable TradesLike-Kind Exchanges Corporate Stocks Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Insurance Policies and Annuities U. Where can i file my 2011 taxes S. Where can i file my 2011 taxes Treasury Notes or Bonds Transfers Between Spouses Related Party TransactionsGain on Sale or Trade of Depreciable Property Capital Gains and LossesCapital or Ordinary Gain or Loss Holding Period Nonbusiness Bad Debts Short Sales Wash Sales Options Straddles Sales of Stock to ESOPs or Certain Cooperatives Rollover of Gain From Publicly Traded Securities Gains on Qualified Small Business Stock Exclusion of Gain From DC Zone Assets Reporting Capital Gains and LossesException 1. Where can i file my 2011 taxes Exception 2. Where can i file my 2011 taxes Section 1256 contracts and straddles. Where can i file my 2011 taxes Market discount bonds. Where can i file my 2011 taxes File Form 1099-B or Form 1099-S with the IRS. Where can i file my 2011 taxes Capital Losses Capital Gain Tax Rates Special Rules for Traders in SecuritiesHow To Report Introduction This chapter explains the tax treatment of sales and trades of investment property. Where can i file my 2011 taxes Investment property. Where can i file my 2011 taxes   This is property that produces investment income. Where can i file my 2011 taxes Examples include stocks, bonds, and Treasury bills and notes. Where can i file my 2011 taxes Property used in a trade or business is not investment property. Where can i file my 2011 taxes Form 1099-B. Where can i file my 2011 taxes   If you sold property such as stocks, bonds, mutual funds, or certain commodities through a broker during the year, you should receive, for each sale, a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or substitute statement, from the broker. Where can i file my 2011 taxes You should receive the statement by February 15 of the next year. Where can i file my 2011 taxes It will show the gross proceeds from the sale. Where can i file my 2011 taxes The IRS will also get a copy of Form 1099-B from the broker. Where can i file my 2011 taxes   Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. Where can i file my 2011 taxes If you sold a covered security in 2013, your broker will send you a Form 1099-B (or substitute statement) that shows your basis. Where can i file my 2011 taxes This will help you complete Form 8949. Where can i file my 2011 taxes Generally, a covered security is a security you acquired after 2010, with certain exceptions explained in the Instructions for Form 8949. Where can i file my 2011 taxes    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in this chapter. Where can i file my 2011 taxes Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Where can i file my 2011 taxes Nominees. Where can i file my 2011 taxes   If someone receives gross proceeds as a nominee for you, that person will give you a Form 1099-B, which will show gross proceeds received on your behalf. Where can i file my 2011 taxes   If you receive a Form 1099-B that includes gross proceeds belonging to another person, see Nominees , later under Reporting Capital Gains and Losses for more information. Where can i file my 2011 taxes Other property transactions. Where can i file my 2011 taxes   Certain transfers of property are discussed in other IRS publications. Where can i file my 2011 taxes These include: Sale of your main home, discussed in Publication 523, Selling Your Home; Installment sales, covered in Publication 537; Various types of transactions involving business property, discussed in Publication 544, Sales and Other Dispositions of Assets; Transfers of property at death, covered in Publication 559; and Disposition of an interest in a passive activity, discussed in Publication 925. Where can i file my 2011 taxes Topics - This chapter discusses: What Is a Sale or Trade? , Basis of Investment Property , Adjusted Basis , How To Figure Gain or Loss , Nontaxable trades , Transfers Between Spouses , Related Party Transactions , Capital Gains and Losses , Reporting Capital Gains and Losses , and Special Rules for Traders in Securities . Where can i file my 2011 taxes Useful Items - You may want to see: Publication 551 Basis of Assets Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 6781 Gains and Losses From Section 1256 Contracts and Straddles 8582 Passive Activity Loss Limitations 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5, How To Get Tax Help , for information about getting these publications and forms. Where can i file my 2011 taxes What Is a Sale or Trade? This section explains what is a sale or trade. Where can i file my 2011 taxes It also explains certain transactions and events that are treated as sales or trades. Where can i file my 2011 taxes A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. Where can i file my 2011 taxes A trade is a transfer of property for other property or services, and may be taxed in the same way as a sale. Where can i file my 2011 taxes Sale and purchase. Where can i file my 2011 taxes   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. Where can i file my 2011 taxes The sale and purchase are two separate transactions. Where can i file my 2011 taxes But see Like-Kind Exchanges under Nontaxable Trades, later. Where can i file my 2011 taxes Redemption of stock. Where can i file my 2011 taxes   A redemption of stock is treated as a sale or trade and is subject to the capital gain or loss provisions unless the redemption is a dividend or other distribution on stock. Where can i file my 2011 taxes Dividend versus sale or trade. Where can i file my 2011 taxes   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. Where can i file my 2011 taxes Both direct and indirect ownership of stock will be considered. Where can i file my 2011 taxes The redemption is treated as a sale or trade of stock if: The redemption is not essentially equivalent to a dividend — see Dividends and Other Distributions in chapter 1, There is a substantially disproportionate redemption of stock, There is a complete redemption of all the stock of the corporation owned by the shareholder, or The redemption is a distribution in partial liquidation of a corporation. Where can i file my 2011 taxes Redemption or retirement of bonds. Where can i file my 2011 taxes   A redemption or retirement of bonds or notes at their maturity generally is treated as a sale or trade. Where can i file my 2011 taxes See Stocks, stock rights, and bonds and Discounted Debt Instruments under Capital or Ordinary Gain or Loss, later. Where can i file my 2011 taxes   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. Where can i file my 2011 taxes For details, see Regulations section 1. Where can i file my 2011 taxes 1001-3. Where can i file my 2011 taxes Surrender of stock. Where can i file my 2011 taxes   A surrender of stock by a dominant shareholder who retains ownership of more than half of the corporation's voting shares is treated as a contribution to capital rather than as an immediate loss deductible from taxable income. Where can i file my 2011 taxes The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. Where can i file my 2011 taxes Trade of investment property for an annuity. Where can i file my 2011 taxes   The transfer of investment property to a corporation, trust, fund, foundation, or other organization, in exchange for a fixed annuity contract that will make guaranteed annual payments to you for life, is a taxable trade. Where can i file my 2011 taxes If the present value of the annuity is more than your basis in the property traded, you have a taxable gain in the year of the trade. Where can i file my 2011 taxes Figure the present value of the annuity according to factors used by commercial insurance companies issuing annuities. Where can i file my 2011 taxes Transfer by inheritance. Where can i file my 2011 taxes   The transfer of property of a decedent to the executor or administrator of the estate, or to the heirs or beneficiaries, is not a sale or other disposition. Where can i file my 2011 taxes No taxable gain or deductible loss results from the transfer. Where can i file my 2011 taxes Termination of certain rights and obligations. Where can i file my 2011 taxes   The cancellation, lapse, expiration, or other termination of a right or obligation (other than a securities futures contract) with respect to property that is a capital asset (or that would be a capital asset if you acquired it) is treated as a sale. Where can i file my 2011 taxes Any gain or loss is treated as a capital gain or loss. Where can i file my 2011 taxes   This rule does not apply to the retirement of a debt instrument. Where can i file my 2011 taxes See Redemption or retirement of bonds , earlier. Where can i file my 2011 taxes Worthless Securities Stocks, stock rights, and bonds (other than those held for sale by a securities dealer) that became completely worthless during the tax year are treated as though they were sold on the last day of the tax year. Where can i file my 2011 taxes This affects whether your capital loss is long term or short term. Where can i file my 2011 taxes See Holding Period , later. Where can i file my 2011 taxes Worthless securities also include securities that you abandon after March 12, 2008. Where can i file my 2011 taxes To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. Where can i file my 2011 taxes All the facts and circumstances determine whether the transaction is properly characterized as an abandonment or other type of transaction, such as an actual sale or exchange, contribution to capital, dividend, or gift. Where can i file my 2011 taxes If you are a cash basis taxpayer and make payments on a negotiable promissory note that you issued for stock that became worthless, you can deduct these payments as losses in the years you actually make the payments. Where can i file my 2011 taxes Do not deduct them in the year the stock became worthless. Where can i file my 2011 taxes How to report loss. Where can i file my 2011 taxes   Report worthless securities in Form 8949, Part I or Part II, whichever applies. Where can i file my 2011 taxes    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. Where can i file my 2011 taxes See Form 8949 and the Instructions for Form 8949. Where can i file my 2011 taxes Filing a claim for refund. Where can i file my 2011 taxes   If you do not claim a loss for a worthless security on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the loss. Where can i file my 2011 taxes You must use Form 1040X, Amended U. Where can i file my 2011 taxes S. Where can i file my 2011 taxes Individual Income Tax Return, to amend your return for the year the security became worthless. Where can i file my 2011 taxes You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. Where can i file my 2011 taxes (Claims not due to worthless securities or bad debts generally must be filed within 3 years from the date a return is filed, or 2 years from the date the tax is paid, whichever is later. Where can i file my 2011 taxes ) For more information about filing a claim, see Publication 556. Where can i file my 2011 taxes Constructive Sales of Appreciated Financial Positions You are treated as having made a constructive sale when you enter into certain transactions involving an appreciated financial position (defined later) in stock, a partnership interest, or certain debt instruments. Where can i file my 2011 taxes You must recognize gain as if the position were disposed of at its fair market value on the date of the constructive sale. Where can i file my 2011 taxes This gives you a new holding period for the position that begins on the date of the constructive sale. Where can i file my 2011 taxes Then, when you close the transaction, you reduce your gain (or increase your loss) by the gain recognized on the constructive sale. Where can i file my 2011 taxes Constructive sale. Where can i file my 2011 taxes   You are treated as having made a constructive sale of an appreciated financial position if you: Enter into a short sale of the same or substantially identical property, Enter into an offsetting notional principal contract relating to the same or substantially identical property, Enter into a futures or forward contract to deliver the same or substantially identical property (including a forward contract that provides for cash settlement), or Acquire the same or substantially identical property (if the appreciated financial position is a short sale, an offsetting notional principal contract, or a futures or forward contract). Where can i file my 2011 taxes   You are also treated as having made a constructive sale of an appreciated financial position if a person related to you enters into a transaction described above with a view toward avoiding the constructive sale treatment. Where can i file my 2011 taxes For this purpose, a related person is any related party described under Related Party Transactions , later in this chapter. Where can i file my 2011 taxes Exception for nonmarketable securities. Where can i file my 2011 taxes   You are not treated as having made a constructive sale solely because you entered into a contract for sale of any stock, debt instrument, or partnership interest that is not a marketable security if it settles within 1 year of the date you enter into it. Where can i file my 2011 taxes Exception for certain closed transactions. Where can i file my 2011 taxes   Do not treat a transaction as a constructive sale if all of the following are true. Where can i file my 2011 taxes You closed the transaction on or before the 30th day after the end of your tax year. Where can i file my 2011 taxes You held the appreciated financial position throughout the 60-day period beginning on the date you closed the transaction. Where can i file my 2011 taxes Your risk of loss was not reduced at any time during that 60-day period by holding certain other positions. Where can i file my 2011 taxes   If a closed transaction is reestablished in a substantially similar position during the 60-day period beginning on the date the first transaction was closed, this exception still applies if the reestablished position is closed before the 30th day after the end of your tax year in which the first transaction was closed and, after that closing, (2) and (3) above are true. Where can i file my 2011 taxes   This exception also applies to successive short sales of an entire appreciated financial position. Where can i file my 2011 taxes For more information, see Revenue Ruling 2003-1 in Internal Revenue Bulletin 2003-3. Where can i file my 2011 taxes This bulletin is available at www. Where can i file my 2011 taxes irs. Where can i file my 2011 taxes gov/pub/irs-irbs/irb03-03. Where can i file my 2011 taxes pdf. Where can i file my 2011 taxes Appreciated financial position. Where can i file my 2011 taxes   This is any interest in stock, a partnership interest, or a debt instrument (including a futures or forward contract, a short sale, or an option) if disposing of the interest would result in a gain. Where can i file my 2011 taxes Exceptions. Where can i file my 2011 taxes   An appreciated financial position does not include the following. Where can i file my 2011 taxes Any position from which all of the appreciation is accounted for under marked-to-market rules, including section 1256 contracts (described later under Section 1256 Contracts Marked to Market ). Where can i file my 2011 taxes Any position in a debt instrument if: The position unconditionally entitles the holder to receive a specified principal amount, The interest payments (or other similar amounts) with respect to the position are payable at a fixed rate or a variable rate described in Regulations section 1. Where can i file my 2011 taxes 860G-1(a)(3), and The position is not convertible, either directly or indirectly, into stock of the issuer (or any related person). Where can i file my 2011 taxes Any hedge with respect to a position described in (2). Where can i file my 2011 taxes Certain trust instruments treated as stock. Where can i file my 2011 taxes   For the constructive sale rules, an interest in an actively traded trust is treated as stock unless substantially all of the value of the property held by the trust is debt that qualifies for the exception to the definition of an appreciated financial position (explained in (2) above). Where can i file my 2011 taxes Sale of appreciated financial position. Where can i file my 2011 taxes   A transaction treated as a constructive sale of an appreciated financial position is not treated as a constructive sale of any other appreciated financial position, as long as you continue to hold the original position. Where can i file my 2011 taxes However, if you hold another appreciated financial position and dispose of the original position before closing the transaction that resulted in the constructive sale, you are treated as if, at the same time, you constructively sold the other appreciated financial position. Where can i file my 2011 taxes Section 1256 Contracts Marked to Market If you hold a section 1256 contract at the end of the tax year, you generally must treat it as sold at its fair market value on the last business day of the tax year. Where can i file my 2011 taxes Section 1256 Contract A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Where can i file my 2011 taxes Exceptions. Where can i file my 2011 taxes   A section 1256 contract does not include: Interest rate swaps, Currency swaps, Basis swaps, Interest rate caps, Interest rate floors, Commodity swaps, Equity swaps, Equity index swaps, Credit default swaps, or Similar agreements. Where can i file my 2011 taxes For more details, including definitions of these terms, see section 1256. Where can i file my 2011 taxes Regulated futures contract. Where can i file my 2011 taxes   This is a contract that: Provides that amounts which must be deposited to, or can be withdrawn from, your margin account depend on daily market conditions (a system of marking to market), and Is traded on, or subject to the rules of, a qualified board of exchange. Where can i file my 2011 taxes A qualified board of exchange is a domestic board of trade designated as a contract market by the Commodity Futures Trading Commission, any board of trade or exchange approved by the Secretary of the Treasury, or a national securities exchange registered with the Securities and Exchange Commission. Where can i file my 2011 taxes Foreign currency contract. Where can i file my 2011 taxes   This is a contract that: Requires delivery of a foreign currency that has positions traded through regulated futures contracts (or settlement of which depends on the value of that type of foreign currency), Is traded in the interbank market, and Is entered into at arm's length at a price determined by reference to the price in the interbank market. Where can i file my 2011 taxes   Bank forward contracts with maturity dates longer than the maturities ordinarily available for regulated futures contracts are considered to meet the definition of a foreign currency contract if the above three conditions are satisfied. Where can i file my 2011 taxes   Special rules apply to certain foreign currency transactions. Where can i file my 2011 taxes These transactions may result in ordinary gain or loss treatment. Where can i file my 2011 taxes For details, see Internal Revenue Code section 988 and Regulations sections 1. Where can i file my 2011 taxes 988-1(a)(7) and 1. Where can i file my 2011 taxes 988-3. Where can i file my 2011 taxes Nonequity option. Where can i file my 2011 taxes   This is any listed option (defined later) that is not an equity option. Where can i file my 2011 taxes Nonequity options include debt options, commodity futures options, currency options, and broad-based stock index options. Where can i file my 2011 taxes A broad-based stock index is based on the value of a group of diversified stocks or securities (such as the Standard and Poor's 500 index). Where can i file my 2011 taxes Warrants based on a stock index that are economically, substantially identical in all material respects to options based on a stock index are treated as options based on a stock index. Where can i file my 2011 taxes Cash-settled options. Where can i file my 2011 taxes   Cash-settled options based on a stock index and either traded on or subject to the rules of a qualified board of exchange are nonequity options if the Securities and Exchange Commission (SEC) determines that the stock index is broad based. Where can i file my 2011 taxes   This rule does not apply to options established before the SEC determines that the stock index is broad based. Where can i file my 2011 taxes Listed option. Where can i file my 2011 taxes   This is any option traded on, or subject to the rules of, a qualified board or exchange (as discussed earlier under Regulated futures contract). Where can i file my 2011 taxes A listed option, however, does not include an option that is a right to acquire stock from the issuer. Where can i file my 2011 taxes Dealer equity option. Where can i file my 2011 taxes   This is any listed option that, for an options dealer: Is an equity option, Is bought or granted by that dealer in the normal course of the dealer's business activity of dealing in options, and Is listed on the qualified board of exchange where that dealer is registered. Where can i file my 2011 taxes   An “options dealer” is any person registered with an appropriate national securities exchange as a market maker or specialist in listed options. Where can i file my 2011 taxes Equity option. Where can i file my 2011 taxes   This is any option: To buy or sell stock, or That is valued directly or indirectly by reference to any stock or narrow-based security index. Where can i file my 2011 taxes  Equity options include options on a group of stocks only if the group is a narrow-based stock index. Where can i file my 2011 taxes Dealer securities futures contract. Where can i file my 2011 taxes   For any dealer in securities futures contracts or options on those contracts, this is a securities futures contract (or option on such a contract) that: Is entered into by the dealer (or, in the case of an option, is purchased or granted by the dealer) in the normal course of the dealer's activity of dealing in this type of contract (or option), and Is traded on a qualified board or exchange (as defined under Regulated futures contract , earlier). Where can i file my 2011 taxes A securities futures contract that is not a dealer securities futures contract is treated as described later under Securities Futures Contracts . Where can i file my 2011 taxes Marked-to-Market Rules A section 1256 contract that you hold at the end of the tax year will generally be treated as sold at its fair market value on the last business day of the tax year, and you must recognize any gain or loss that results. Where can i file my 2011 taxes That gain or loss is taken into account in figuring your gain or loss when you later dispose of the contract, as shown in the example under 60/40 rule, below. Where can i file my 2011 taxes Hedging exception. Where can i file my 2011 taxes   The marked-to-market rules do not apply to hedging transactions. Where can i file my 2011 taxes See Hedging Transactions , later. Where can i file my 2011 taxes 60/40 rule. Where can i file my 2011 taxes   Under the marked-to-market system, 60% of your capital gain or loss will be treated as a long-term capital gain or loss, and 40% will be treated as a short-term capital gain or loss. Where can i file my 2011 taxes This is true regardless of how long you actually held the property. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes On June 22, 2012, you bought a regulated futures contract for $50,000. Where can i file my 2011 taxes On December 31, 2012 (the last business day of your tax year), the fair market value of the contract was $57,000. Where can i file my 2011 taxes You recognized a $7,000 gain on your 2012 tax return, treated as 60% long-term and 40% short-term capital gain. Where can i file my 2011 taxes On February 1, 2013, you sold the contract for $56,000. Where can i file my 2011 taxes Because you recognized a $7,000 gain on your 2012 return, you recognize a $1,000 loss ($57,000 − $56,000) on your 2013 tax return, treated as 60% long-term and 40% short-term capital loss. Where can i file my 2011 taxes Limited partners or entrepreneurs. Where can i file my 2011 taxes   The 60/40 rule does not apply to dealer equity options or dealer securities futures contracts that result in capital gain or loss allocable to limited partners or limited entrepreneurs (defined later under Hedging Transactions ). Where can i file my 2011 taxes Instead, these gains or losses are treated as short term. Where can i file my 2011 taxes Terminations and transfers. Where can i file my 2011 taxes   The marked-to-market rules also apply if your obligation or rights under section 1256 contracts are terminated or transferred during the tax year. Where can i file my 2011 taxes In this case, use the fair market value of each section 1256 contract at the time of termination or transfer to determine the gain or loss. Where can i file my 2011 taxes Terminations or transfers may result from any offsetting, delivery, exercise, assignment, or lapse of your obligation or rights under section 1256 contracts. Where can i file my 2011 taxes Loss carryback election. Where can i file my 2011 taxes   An individual having a net section 1256 contracts loss (defined later), generally can elect to carry this loss back 3 years instead of carrying it over to the next year. Where can i file my 2011 taxes See How To Report , later, for information about reporting this election on your return. Where can i file my 2011 taxes   The loss carried back to any year under this election cannot be more than the net section 1256 contracts gain in that year. Where can i file my 2011 taxes In addition, the amount of loss carried back to an earlier tax year cannot increase or produce a net operating loss for that year. Where can i file my 2011 taxes   The loss is carried to the earliest carryback year first, and any unabsorbed loss amount can then be carried to each of the next 2 tax years. Where can i file my 2011 taxes In each carryback year, treat 60% of the carryback amount as a long-term capital loss and 40% as a short-term capital loss from section 1256 contracts. Where can i file my 2011 taxes   If only a portion of the net section 1256 contracts loss is absorbed by carrying the loss back, the unabsorbed portion can be carried forward, under the capital loss carryover rules, to the year following the loss. Where can i file my 2011 taxes (See Capital Losses under Reporting Capital Gains and Losses, later. Where can i file my 2011 taxes ) Figure your capital loss carryover as if, for the loss year, you had an additional short-term capital gain of 40% of the amount of net section 1256 contracts loss absorbed in the carryback years and an additional long-term capital gain of 60% of the absorbed loss. Where can i file my 2011 taxes In the carryover year, treat any capital loss carryover from losses on section 1256 contracts as if it were a loss from section 1256 contracts for that year. Where can i file my 2011 taxes Net section 1256 contracts loss. Where can i file my 2011 taxes   This loss is the lesser of: The net capital loss for your tax year determined by taking into account only the gains and losses from section 1256 contracts, or The capital loss carryover to the next tax year determined without this election. Where can i file my 2011 taxes Net section 1256 contracts gain. Where can i file my 2011 taxes   This gain is the lesser of: The capital gain net income for the carryback year determined by taking into account only gains and losses from section 1256 contracts, or The capital gain net income for that year. Where can i file my 2011 taxes  Figure your net section 1256 contracts gain for any carryback year without regard to the net section 1256 contracts loss for the loss year or any later tax year. Where can i file my 2011 taxes Traders in section 1256 contracts. Where can i file my 2011 taxes   Gain or loss from the trading of section 1256 contracts is capital gain or loss subject to the marked-to-market rules. Where can i file my 2011 taxes However, this does not apply to contracts held for purposes of hedging property if any loss from the property would be an ordinary loss. Where can i file my 2011 taxes Treatment of underlying property. Where can i file my 2011 taxes   The determination of whether an individual's gain or loss from any property is ordinary or capital gain or loss is made without regard to the fact that the individual is actively engaged in dealing in or trading section 1256 contracts related to that property. Where can i file my 2011 taxes How To Report If you disposed of regulated futures or foreign currency contracts in 2013 (or had unrealized profit or loss on these contracts that were open at the end of 2012 or 2013), you should receive Form 1099-B, or substitute statement, from your broker. Where can i file my 2011 taxes Form 6781. Where can i file my 2011 taxes   Use Part I of Form 6781 to report your gains and losses from all section 1256 contracts that are open at the end of the year or that were closed out during the year. Where can i file my 2011 taxes This includes the amount shown in box 10 of Form 1099-B. Where can i file my 2011 taxes Then enter the net amount of these gains and losses on Schedule D (Form 1040), line 4 or line 11, as appropriate. Where can i file my 2011 taxes Include a copy of Form 6781 with your income tax return. Where can i file my 2011 taxes   If the Form 1099-B you receive includes a straddle or hedging transaction, defined later, it may be necessary to show certain adjustments on Form 6781. Where can i file my 2011 taxes Follow the Form 6781 instructions for completing Part I. Where can i file my 2011 taxes Loss carryback election. Where can i file my 2011 taxes   To carry back your loss under the election procedures described earlier, file Form 1040X or Form 1045, Application for Tentative Refund, for the year to which you are carrying the loss with an amended Form 6781 and an amended Schedule D (Form 1040) attached. Where can i file my 2011 taxes Follow the instructions for completing Form 6781 for the loss year to make this election. Where can i file my 2011 taxes Hedging Transactions The marked-to-market rules, described earlier, do not apply to hedging transactions. Where can i file my 2011 taxes A transaction is a hedging transaction if both of the following conditions are met. Where can i file my 2011 taxes You entered into the transaction in the normal course of your trade or business primarily to manage the risk of: Price changes or currency fluctuations on ordinary property you hold (or will hold), or Interest rate or price changes, or currency fluctuations, on your current or future borrowings or ordinary obligations. Where can i file my 2011 taxes You clearly identified the transaction as being a hedging transaction before the close of the day on which you entered into it. Where can i file my 2011 taxes This hedging transaction exception does not apply to transactions entered into by or for any syndicate. Where can i file my 2011 taxes A syndicate is a partnership, S corporation, or other entity (other than a regular corporation) that allocates more than 35% of its losses to limited partners or limited entrepreneurs. Where can i file my 2011 taxes A limited entrepreneur is a person who has an interest in an enterprise (but not as a limited partner) and who does not actively participate in its management. Where can i file my 2011 taxes However, an interest is not considered held by a limited partner or entrepreneur if the interest holder actively participates (or did so for at least 5 full years) in the management of the entity, or is the spouse, child (including a legally adopted child), grandchild, or parent of an individual who actively participates in the management of the entity. Where can i file my 2011 taxes Hedging loss limit. Where can i file my 2011 taxes   If you are a limited partner or entrepreneur in a syndicate, the amount of a hedging loss you can claim is limited. Where can i file my 2011 taxes A “hedging loss” is the amount by which the allowable deductions in a tax year that resulted from a hedging transaction (determined without regard to the limit) are more than the income received or accrued during the tax year from this transaction. Where can i file my 2011 taxes   Any hedging loss allocated to you for the tax year is limited to your taxable income for that year from the trade or business in which the hedging transaction occurred. Where can i file my 2011 taxes Ignore any hedging transaction items in determining this taxable income. Where can i file my 2011 taxes If you have a hedging loss that is disallowed because of this limit, you can carry it over to the next tax year as a deduction resulting from a hedging transaction. Where can i file my 2011 taxes   If the hedging transaction relates to property other than stock or securities, the limit on hedging losses applies if the limited partner or entrepreneur is an individual. Where can i file my 2011 taxes   The limit on hedging losses does not apply to any hedging loss to the extent that it is more than all your unrecognized gains from hedging transactions at the end of the tax year that are from the trade or business in which the hedging transaction occurred. Where can i file my 2011 taxes The term “unrecognized gain” has the same meaning as defined under Loss Deferral Rules in Straddles, later. Where can i file my 2011 taxes Sale of property used in a hedge. Where can i file my 2011 taxes   Once you identify personal property as being part of a hedging transaction, you must treat gain from its sale or exchange as ordinary income, not capital gain. Where can i file my 2011 taxes Self-Employment Income Gains and losses derived in the ordinary course of a commodity or option dealer's trading in section 1256 contracts and property related to these contracts are included in net earnings from self-employment. Where can i file my 2011 taxes See the Instructions for Schedule SE (Form 1040). Where can i file my 2011 taxes In addition, the rules relating to contributions to self-employment retirement plans apply. Where can i file my 2011 taxes For information on retirement plan contributions, see Publication 560 and Publication 590. Where can i file my 2011 taxes Basis of Investment Property Basis is a way of measuring your investment in property for tax purposes. Where can i file my 2011 taxes You must know the basis of your property to determine whether you have a gain or loss on its sale or other disposition. Where can i file my 2011 taxes Investment property you buy normally has an original basis equal to its cost. Where can i file my 2011 taxes If you get property in some way other than buying it, such as by gift or inheritance, its fair market value may be important in figuring the basis. Where can i file my 2011 taxes Cost Basis The basis of property you buy is usually its cost. Where can i file my 2011 taxes The cost is the amount you pay in cash, debt obligations, or other property or services. Where can i file my 2011 taxes Unstated interest. Where can i file my 2011 taxes   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, minus the amount considered to be unstated interest. Where can i file my 2011 taxes You generally have unstated interest if your interest rate is less than the applicable federal rate. Where can i file my 2011 taxes For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. Where can i file my 2011 taxes Basis Other Than Cost There are times when you must use a basis other than cost. Where can i file my 2011 taxes In these cases, you may need to know the property's fair market value or the adjusted basis of the previous owner. Where can i file my 2011 taxes Fair market value. Where can i file my 2011 taxes   This is the price at which the property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. Where can i file my 2011 taxes Sales of similar property, around the same date, may be helpful in figuring fair market value. Where can i file my 2011 taxes Property Received for Services If you receive investment property for services, you must include the property's fair market value in income. Where can i file my 2011 taxes The amount you include in income then becomes your basis in the property. Where can i file my 2011 taxes If the services were performed for a price that was agreed to beforehand, this price will be accepted as the fair market value of the property if there is no evidence to the contrary. Where can i file my 2011 taxes Restricted property. Where can i file my 2011 taxes   If you receive, as payment for services, property that is subject to certain restrictions, your basis in the property generally is its fair market value when it becomes substantially vested. Where can i file my 2011 taxes Property becomes substantially vested when it is transferable or is no longer subject to substantial risk of forfeiture, whichever happens first. Where can i file my 2011 taxes See Restricted Property in Publication 525 for more information. Where can i file my 2011 taxes Bargain purchases. Where can i file my 2011 taxes   If you buy investment property at less than fair market value, as payment for services, you must include the difference in income. Where can i file my 2011 taxes Your basis in the property is the price you pay plus the amount you include in income. Where can i file my 2011 taxes Property Received in Taxable Trades If you received investment property in trade for other property, the basis of the new property is its fair market value at the time of the trade unless you received the property in a nontaxable trade. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You trade A Company stock for B Company stock having a fair market value of $1,200. Where can i file my 2011 taxes If the adjusted basis of the A Company stock is less than $1,200, you have a taxable gain on the trade. Where can i file my 2011 taxes If the adjusted basis of the A Company stock is more than $1,200, you have a deductible loss on the trade. Where can i file my 2011 taxes The basis of your B Company stock is $1,200. Where can i file my 2011 taxes If you later sell the B Company stock for $1,300, you will have a gain of $100. Where can i file my 2011 taxes Property Received in Nontaxable Trades If you have a nontaxable trade, you do not recognize gain or loss until you dispose of the property you received in the trade. Where can i file my 2011 taxes See Nontaxable Trades , later. Where can i file my 2011 taxes The basis of property you received in a nontaxable or partly nontaxable trade is generally the same as the adjusted basis of the property you gave up. Where can i file my 2011 taxes Increase this amount by any cash you paid, additional costs you had, and any gain recognized. Where can i file my 2011 taxes Reduce this amount by any cash or unlike property you received, any loss recognized, and any liability of yours that was assumed or treated as assumed. Where can i file my 2011 taxes Property Received From Your Spouse If property is transferred to you from your spouse (or former spouse, if the transfer is incident to your divorce), your basis is the same as your spouse's or former spouse's adjusted basis just before the transfer. Where can i file my 2011 taxes See Transfers Between Spouses , later. Where can i file my 2011 taxes Recordkeeping. Where can i file my 2011 taxes The transferor must give you the records necessary to determine the adjusted basis and holding period of the property as of the date of the transfer. Where can i file my 2011 taxes Property Received as a Gift To figure your basis in property that you received as a gift, you must know its adjusted basis to the donor just before it was given to you, its fair market value at the time it was given to you, the amount of any gift tax paid on it, and the date it was given to you. Where can i file my 2011 taxes Fair market value less than donor's adjusted basis. Where can i file my 2011 taxes   If the fair market value of the property at the time of the gift was less than the donor's adjusted basis just before the gift, your basis for gain on its sale or other disposition is the same as the donor's adjusted basis plus or minus any required adjustments to basis during the period you hold the property. Where can i file my 2011 taxes Your basis for loss is its fair market value at the time of the gift plus or minus any required adjustments to basis during the period you hold the property. Where can i file my 2011 taxes No gain or loss. Where can i file my 2011 taxes   If you use the basis for figuring a gain and the result is a loss, and then use the basis for figuring a loss and the result is a gain, you will have neither a gain nor a loss. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You receive a gift of investment property having an adjusted basis of $10,000 at the time of the gift. Where can i file my 2011 taxes The fair market value at the time of the gift is $9,000. Where can i file my 2011 taxes You later sell the property for $9,500. Where can i file my 2011 taxes You have neither gain nor loss. Where can i file my 2011 taxes Your basis for figuring gain is $10,000, and $9,500 minus $10,000 results in a $500 loss. Where can i file my 2011 taxes Your basis for figuring loss is $9,000, and $9,500 minus $9,000 results in a $500 gain. Where can i file my 2011 taxes Fair market value equal to or more than donor's adjusted basis. Where can i file my 2011 taxes   If the fair market value of the property at the time of the gift was equal to or more than the donor's adjusted basis just before the gift, your basis for gain or loss on its sale or other disposition is the donor's adjusted basis plus or minus any required adjustments to basis during the period you hold the property. Where can i file my 2011 taxes Also, you may be allowed to add to the donor's adjusted basis all or part of any gift tax paid, depending on the date of the gift. Where can i file my 2011 taxes Gift received before 1977. Where can i file my 2011 taxes   If you received property as a gift before 1977, your basis in the property is the donor's adjusted basis increased by the total gift tax paid on the gift. Where can i file my 2011 taxes However, your basis cannot be more than the fair market value of the gift at the time it was given to you. Where can i file my 2011 taxes Example 1. Where can i file my 2011 taxes You were given XYZ Company stock in 1976. Where can i file my 2011 taxes At the time of the gift, the stock had a fair market value of $21,000. Where can i file my 2011 taxes The donor's adjusted basis was $20,000. Where can i file my 2011 taxes The donor paid a gift tax of $500 on the gift. Where can i file my 2011 taxes Your basis for gain or loss is $20,500, the donor's adjusted basis plus the amount of gift tax paid. Where can i file my 2011 taxes Example 2. Where can i file my 2011 taxes The facts are the same as in Example 1 except that the gift tax paid was $1,500. Where can i file my 2011 taxes Your basis is $21,000, the donor's adjusted basis plus the gift tax paid, but limited to the fair market value of the stock at the time of the gift. Where can i file my 2011 taxes Gift received after 1976. Where can i file my 2011 taxes   If you received property as a gift after 1976, your basis is the donor's adjusted basis increased by the part of the gift tax paid that was for the net increase in value of the gift. Where can i file my 2011 taxes You figure this part by multiplying the gift tax paid on the gift by a fraction. Where can i file my 2011 taxes The numerator (top part) is the net increase in value of the gift and the denominator (bottom part) is the amount of the gift. Where can i file my 2011 taxes   The net increase in value of the gift is the fair market value of the gift minus the donor's adjusted basis. Where can i file my 2011 taxes The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes In 2013, you received a gift of property from your mother. Where can i file my 2011 taxes At the time of the gift, the property had a fair market value of $101,000 and an adjusted basis to her of $40,000. Where can i file my 2011 taxes The amount of the gift for gift tax purposes was $87,000 ($101,000 minus the $14,000 annual exclusion), and your mother paid a gift tax of $21,000. Where can i file my 2011 taxes You figure your basis in the following way: Fair market value $101,000 Minus: Adjusted basis 40,000 Net increase in value of gift $61,000 Gift tax paid $21,000 Multiplied by . Where can i file my 2011 taxes 701 ($61,000 ÷ $87,000) . Where can i file my 2011 taxes 701 Gift tax due to net increase in value $14,721 Plus: Adjusted basis of property to  your mother 40,000 Your basis in the property $54,721 Part sale, part gift. Where can i file my 2011 taxes   If you get property in a transfer that is partly a sale and partly a gift, your basis is the larger of the amount you paid for the property or the transferor's adjusted basis in the property at the time of the transfer. Where can i file my 2011 taxes Add to that amount the amount of any gift tax paid on the gift, as described in the preceding discussion. Where can i file my 2011 taxes For figuring loss, your basis is limited to the property's fair market value at the time of the transfer. Where can i file my 2011 taxes Gift tax information. Where can i file my 2011 taxes   For information on gift tax, see Publication 950, Introduction to Estate and Gift Taxes. Where can i file my 2011 taxes For information on figuring the amount of gift tax to add to your basis, see Property Received as a Gift in Publication 551. Where can i file my 2011 taxes Property Received as Inheritance Before or after 2010. Where can i file my 2011 taxes   If you inherited property from a decedent who died before or after 2010, or who died in 2010 and the executor of the decedent's estate elected not to file Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, your basis in that property generally is its fair market value (its appraised value on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) on: The date of the decedent's death, or The later alternate valuation date if the estate qualifies for, and elects to use, alternate valuation. Where can i file my 2011 taxes If no Form 706 was filed, use the appraised value on the date of death for state inheritance or transmission taxes. Where can i file my 2011 taxes For stocks and bonds, if no Form 706 was filed and there are no state inheritance or transmission taxes, see the Form 706 instructions for figuring the fair market value of the stocks and bonds on the date of the decedent's death. Where can i file my 2011 taxes Appreciated property you gave the decedent. Where can i file my 2011 taxes   Your basis in certain appreciated property that you inherited is the decedent's adjusted basis in the property immediately before death rather than its fair market value. Where can i file my 2011 taxes This applies to appreciated property that you or your spouse gave the decedent as a gift during the 1-year period ending on the date of death. Where can i file my 2011 taxes Appreciated property is any property whose fair market value on the day you gave it to the decedent was more than its adjusted basis. Where can i file my 2011 taxes More information. Where can i file my 2011 taxes   See Publication 551 for more information on the basis of inherited property, including community property, property held by a surviving tenant in a joint tenancy or tenancy by the entirety, a qualified joint interest, and a farm or closely held business. Where can i file my 2011 taxes Inherited in 2010 and executor elected to file Form 8939. Where can i file my 2011 taxes   If you inherited property from a decedent who died in 2010 and the executor made the election to file Form 8939, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to figure your basis. Where can i file my 2011 taxes Adjusted Basis Before you can figure any gain or loss on a sale, exchange, or other disposition of property or figure allowable depreciation, depletion, or amortization, you usually must make certain adjustments (increases and decreases) to the basis of the property. Where can i file my 2011 taxes The result of these adjustments to the basis is the adjusted basis. Where can i file my 2011 taxes Adjustments to the basis of stocks and bonds are explained in the following discussion. Where can i file my 2011 taxes For information about other adjustments to basis, see Publication 551. Where can i file my 2011 taxes Stocks and Bonds The basis of stocks or bonds you own generally is the purchase price plus the costs of purchase, such as commissions and recording or transfer fees. Where can i file my 2011 taxes If you acquired stock or bonds other than by purchase, your basis is usually determined by fair market value or the previous owner's adjusted basis as discussed earlier under Basis Other Than Cost . Where can i file my 2011 taxes The basis of stock must be adjusted for certain events that occur after purchase. Where can i file my 2011 taxes For example, if you receive more stock from nontaxable stock dividends or stock splits, you must reduce the basis of your original stock. Where can i file my 2011 taxes You must also reduce your basis when you receive nondividend distributions (discussed in chapter 1). Where can i file my 2011 taxes These distributions, up to the amount of your basis, are a nontaxable return of capital. Where can i file my 2011 taxes The IRS partners with companies that offer Form 8949 and Schedule D (Form 1040) software that can import trades from many brokerage firms and accounting software to help you keep track of your adjusted basis in securities. Where can i file my 2011 taxes To find out more, go to www. Where can i file my 2011 taxes irs. Where can i file my 2011 taxes gov/Filing/Filing-Options. Where can i file my 2011 taxes Identifying stock or bonds sold. Where can i file my 2011 taxes   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stock or bonds. Where can i file my 2011 taxes Adequate identification. Where can i file my 2011 taxes   You will make an adequate identification if you show that certificates representing shares of stock from a lot that you bought on a certain date or for a certain price were delivered to your broker or other agent. Where can i file my 2011 taxes Broker holds stock. Where can i file my 2011 taxes   If you have left the stock certificates with your broker or other agent, you will make an adequate identification if you: Tell your broker or other agent the particular stock to be sold or transferred at the time of the sale or transfer, and Receive a written confirmation of this from your broker or other agent within a reasonable time. Where can i file my 2011 taxes  Stock identified this way is the stock sold or transferred even if stock certificates from a different lot are delivered to the broker or other agent. Where can i file my 2011 taxes Single stock certificate. Where can i file my 2011 taxes   If you bought stock in different lots at different times and you hold a single stock certificate for this stock, you will make an adequate identification if you: Tell your broker or other agent the particular stock to be sold or transferred when you deliver the certificate to your broker or other agent, and Receive a written confirmation of this from your broker or other agent within a reasonable time. Where can i file my 2011 taxes   If you sell part of the stock represented by a single certificate directly to the buyer instead of through a broker, you will make an adequate identification if you keep a written record of the particular stock that you intend to sell. Where can i file my 2011 taxes Bonds. Where can i file my 2011 taxes   These methods of identification also apply to bonds sold or transferred. Where can i file my 2011 taxes Identification not possible. Where can i file my 2011 taxes   If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. Where can i file my 2011 taxes Except for certain mutual fund shares, discussed later, you cannot use the average price per share to figure gain or loss on the sale of the shares. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You bought 100 shares of stock of XYZ Corporation in 1998 for $10 a share. Where can i file my 2011 taxes In January 1999 you bought another 200 shares for $11 a share. Where can i file my 2011 taxes In July 1999 you gave your son 50 shares. Where can i file my 2011 taxes In December 2001 you bought 100 shares for $9 a share. Where can i file my 2011 taxes In April 2013 you sold 130 shares. Where can i file my 2011 taxes You cannot identify the shares you disposed of, so you must use the stock you acquired first to figure the basis. Where can i file my 2011 taxes The shares of stock you gave your son had a basis of $500 (50 × $10). Where can i file my 2011 taxes You figure the basis of the 130 shares of stock you sold in 2013 as follows: 50 shares (50 × $10) balance of stock bought in 1998 $ 500 80 shares (80 × $11) stock bought in January 1999 880 Total basis of stock sold in 2013 $1,380 Shares in a mutual fund or REIT. Where can i file my 2011 taxes    The basis of shares in a mutual fund (or other regulated investment company) or a real estate investment trust (REIT) is generally figured in the same way as the basis of other stock and usually includes any commissions or load charges paid for the purchase. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You bought 100 shares of Fund A for $10 a share. Where can i file my 2011 taxes You paid a $50 commission to the broker for the purchase. Where can i file my 2011 taxes Your cost basis for each share is $10. Where can i file my 2011 taxes 50 ($1,050 ÷ 100). Where can i file my 2011 taxes Commissions and load charges. Where can i file my 2011 taxes   The fees and charges you pay to acquire or redeem shares of a mutual fund are not deductible. Where can i file my 2011 taxes You can usually add acquisition fees and charges to your cost of the shares and thereby increase your basis. Where can i file my 2011 taxes A fee paid to redeem the shares is usually a reduction in the redemption price (sales price). Where can i file my 2011 taxes   You cannot add your entire acquisition fee or load charge to the cost of the mutual fund shares acquired if all of the following conditions apply. Where can i file my 2011 taxes You get a reinvestment right because of the purchase of the shares or the payment of the fee or charge. Where can i file my 2011 taxes You dispose of the shares within 90 days of the purchase date. Where can i file my 2011 taxes You acquire new shares in the same mutual fund or another mutual fund, for which the fee or charge is reduced or waived because of the reinvestment right you got when you acquired the original shares. Where can i file my 2011 taxes   The amount of the original fee or charge in excess of the reduction in (3) is added to the cost of the original shares. Where can i file my 2011 taxes The rest of the original fee or charge is added to the cost basis of the new shares (unless all three conditions above also apply to the purchase of the new shares). Where can i file my 2011 taxes Choosing average basis for mutual fund shares. Where can i file my 2011 taxes   You can choose to use the average basis of mutual fund shares if you acquired the identical shares at various times and prices, or you acquired the shares after 2010 in connection with a dividend reinvestment plan, and left them on deposit in an account kept by a custodian or agent. Where can i file my 2011 taxes The methods you can use to figure average basis are explained later. Where can i file my 2011 taxes Undistributed capital gains. Where can i file my 2011 taxes   If you had to include in your income any undistributed capital gains of the mutual fund or REIT, increase your basis in the stock by the difference between the amount you included and the amount of tax paid for you by the fund or REIT. Where can i file my 2011 taxes See Undistributed capital gains of mutual funds and REITs under Capital Gain Distributions in chapter 1. Where can i file my 2011 taxes Reinvestment right. Where can i file my 2011 taxes   This is the right to acquire mutual fund shares in the same or another mutual fund without paying a fee or load charge, or by paying a reduced fee or load charge. Where can i file my 2011 taxes      The original cost basis of mutual fund shares you acquire by reinvesting your distributions is the amount of the distributions used to purchase each full or fractional share. Where can i file my 2011 taxes This rule applies even if the distribution is an exempt-interest dividend that you do not report as income. Where can i file my 2011 taxes Table 4-1. Where can i file my 2011 taxes This is a worksheet you can use to keep track of the adjusted basis of your mutual fund shares. Where can i file my 2011 taxes Enter the cost per share when you acquire new shares and any adjustments to their basis when the adjustment occurs. Where can i file my 2011 taxes This worksheet will help you figure the adjusted basis when you sell or redeem shares. Where can i file my 2011 taxes Table 4-1. Where can i file my 2011 taxes Mutual Fund Record Mutual Fund Acquired1 Adjustment to Basis Per Share Adjusted2 Basis Per Share Sold or redeemed Date Number of Shares Cost Per Share Date Number of Shares                                                                                                                                                                                                                                                                         1 Include share received from reinvestment of distributions. Where can i file my 2011 taxes 2 Cost plus or minus adjustments. Where can i file my 2011 taxes Automatic investment service. Where can i file my 2011 taxes   If you participate in an automatic investment service, your basis for each share of stock, including fractional shares, bought by the bank or other agent is the purchase price plus a share of the broker's commission. Where can i file my 2011 taxes Dividend reinvestment plans. Where can i file my 2011 taxes   If you participate in a dividend reinvestment plan and receive stock from the corporation at a discount, your basis is the full fair market value of the stock on the dividend payment date. Where can i file my 2011 taxes You must include the amount of the discount in your income. Where can i file my 2011 taxes Public utilities. Where can i file my 2011 taxes   If, before 1986, you excluded from income the value of stock you had received under a qualified public utility reinvestment plan, your basis in that stock is zero. Where can i file my 2011 taxes Stock dividends. Where can i file my 2011 taxes   Stock dividends are distributions made by a corporation of its own stock. Where can i file my 2011 taxes Generally, stock dividends are not taxable to you. Where can i file my 2011 taxes However, see Distributions of Stock and Stock Rights under Dividends and Other Distributions in chapter 1 for some exceptions. Where can i file my 2011 taxes If the stock dividends are not taxable, you must divide your basis for the old stock between the old and new stock. Where can i file my 2011 taxes New and old stock identical. Where can i file my 2011 taxes   If the new stock you received as a nontaxable dividend is identical to the old stock on which the dividend was declared, divide the adjusted basis of the old stock by the number of shares of old and new stock. Where can i file my 2011 taxes The result is your basis for each share of stock. Where can i file my 2011 taxes Example 1. Where can i file my 2011 taxes You owned one share of common stock that you bought for $45. Where can i file my 2011 taxes The corporation distributed two new shares of common stock for each share held. Where can i file my 2011 taxes You then had three shares of common stock. Where can i file my 2011 taxes Your basis in each share is $15 ($45 ÷ 3). Where can i file my 2011 taxes Example 2. Where can i file my 2011 taxes You owned two shares of common stock. Where can i file my 2011 taxes You bought one for $30 and the other for $45. Where can i file my 2011 taxes The corporation distributed two new shares of common stock for each share held. Where can i file my 2011 taxes You had six shares after the distribution—three with a basis of $10 each ($30 ÷ 3) and three with a basis of $15 each ($45 ÷ 3). Where can i file my 2011 taxes New and old stock not identical. Where can i file my 2011 taxes   If the new stock you received as a nontaxable dividend is not identical to the old stock on which it was declared, the basis of the new stock is calculated differently. Where can i file my 2011 taxes Divide the adjusted basis of the old stock between the old and the new stock in the ratio of the fair market value of each lot of stock to the total fair market value of both lots on the date of distribution of the new stock. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You bought a share of common stock for $100. Where can i file my 2011 taxes Later, the corporation distributed a share of preferred stock for each share of common stock held. Where can i file my 2011 taxes At the date of distribution, your common stock had a fair market value of $150 and the preferred stock had a fair market value of $50. Where can i file my 2011 taxes You figure the basis of the old and new stock by dividing your $100 basis between them. Where can i file my 2011 taxes The basis of your common stock is $75 (($150 ÷ $200) × $100), and the basis of the new preferred stock is $25 (($50 ÷ $200) × $100). Where can i file my 2011 taxes Stock bought at various times. Where can i file my 2011 taxes   Figure the basis of stock dividends received on stock you bought at various times and at different prices by allocating to each lot of stock the share of the stock dividends due to it. Where can i file my 2011 taxes Taxable stock dividends. Where can i file my 2011 taxes   If your stock dividend is taxable when you receive it, the basis of your new stock is its fair market value on the date of distribution. Where can i file my 2011 taxes The basis of your old stock does not change. Where can i file my 2011 taxes Stock splits. Where can i file my 2011 taxes   Figure the basis of stock splits in the same way as stock dividends if identical stock is distributed on the stock held. Where can i file my 2011 taxes Stock rights. Where can i file my 2011 taxes   A stock right is a right to acquire a corporation's stock. Where can i file my 2011 taxes It may be exercised, it may be sold if it has a market value, or it may expire. Where can i file my 2011 taxes Stock rights are rarely taxable when you receive them. Where can i file my 2011 taxes See Distributions of Stock and Stock Rights under Dividends and Other Distributions in chapter 1. Where can i file my 2011 taxes Taxable stock rights. Where can i file my 2011 taxes   If you receive stock rights that are taxable, the basis of the rights is their fair market value at the time of distribution. Where can i file my 2011 taxes The basis of the old stock does not change. Where can i file my 2011 taxes Nontaxable stock rights. Where can i file my 2011 taxes   If you receive nontaxable stock rights and allow them to expire, they have no basis. Where can i file my 2011 taxes   If you exercise or sell the nontaxable stock rights and if, at the time of distribution, the stock rights had a fair market value of 15% or more of the fair market value of the old stock, you must divide the adjusted basis of the old stock between the old stock and the stock rights. Where can i file my 2011 taxes Use a ratio of the fair market value of each to the total fair market value of both at the time of distribution. Where can i file my 2011 taxes   If the fair market value of the stock rights was less than 15%, their basis is zero. Where can i file my 2011 taxes However, you can choose to divide the basis of the old stock between the old stock and the stock rights. Where can i file my 2011 taxes To make the choice, attach a statement to your return for the year in which you received the rights, stating that you choose to divide the basis of the stock. Where can i file my 2011 taxes Basis of new stock. Where can i file my 2011 taxes   If you exercise the stock rights, the basis of the new stock is its cost plus the basis of the stock rights exercised. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You own 100 shares of ABC Company stock, which cost you $22 per share. Where can i file my 2011 taxes The ABC Company gave you 10 nontaxable stock rights that would allow you to buy 10 more shares at $26 per share. Where can i file my 2011 taxes At the time the stock rights were distributed, the stock had a market value of $30, not including the stock rights. Where can i file my 2011 taxes Each stock right had a market value of $3. Where can i file my 2011 taxes The market value of the stock rights was less than 15% of the market value of the stock, but you chose to divide the basis of your stock between the stock and the rights. Where can i file my 2011 taxes You figure the basis of the rights and the basis of the old stock as follows: 100 shares × $22 = $2,200, basis of old stock   100 shares × $30 = $3,000, market value of old stock   10 rights × $3 = $30, market value of rights   ($3,000 ÷ $3,030) × $2,200 = $2,178. Where can i file my 2011 taxes 22, new basis of old stock   ($30 ÷ $3,030) × $2,200 = $21. Where can i file my 2011 taxes 78, basis of rights   If you sell the rights, the basis for figuring gain or loss is $2. Where can i file my 2011 taxes 18 ($21. Where can i file my 2011 taxes 78 ÷ 10) per right. Where can i file my 2011 taxes If you exercise the rights, the basis of the stock you acquire is the price you pay ($26) plus the basis of the right exercised ($2. Where can i file my 2011 taxes 18), or $28. Where can i file my 2011 taxes 18 per share. Where can i file my 2011 taxes The remaining basis of the old stock is $21. Where can i file my 2011 taxes 78 per share. Where can i file my 2011 taxes Investment property received in liquidation. Where can i file my 2011 taxes   In general, if you receive investment property as a distribution in partial or complete liquidation of a corporation and if you recognize gain or loss when you acquire the property, your basis in the property is its fair market value at the time of the distribution. Where can i file my 2011 taxes S corporation stock. Where can i file my 2011 taxes   You must increase your basis in stock of an S corporation by your pro rata share of the following items. Where can i file my 2011 taxes All income items of the S corporation, including tax-exempt income, that are separately stated and passed through to you as a shareholder. Where can i file my 2011 taxes The nonseparately stated income of the S corporation. Where can i file my 2011 taxes The amount of the deduction for depletion (other than oil and gas depletion) that is more than the basis of the property being depleted. Where can i file my 2011 taxes   You must decrease your basis in stock of an S corporation by your pro rata share of the following items. Where can i file my 2011 taxes Distributions by the S corporation that were not included in your income. Where can i file my 2011 taxes All loss and deduction items of the S corporation that are separately stated and passed through to you. Where can i file my 2011 taxes Any nonseparately stated loss of the S corporation. Where can i file my 2011 taxes Any expense of the S corporation that is not deductible in figuring its taxable income and not properly chargeable to a capital account. Where can i file my 2011 taxes The amount of your deduction for depletion of oil and gas wells to the extent the deduction is not more than your share of the adjusted basis of the wells. Where can i file my 2011 taxes However, your basis in the stock cannot be reduced below zero. Where can i file my 2011 taxes Specialized small business investment company stock or partnership interest. Where can i file my 2011 taxes   If you bought this stock or interest as replacement property for publicly traded securities you sold at a gain, you must reduce the basis of the stock or interest by the amount of any postponed gain on that sale. Where can i file my 2011 taxes See Rollover of Gain From Publicly Traded Securities , later. Where can i file my 2011 taxes Qualified small business stock. Where can i file my 2011 taxes   If you bought this stock as replacement property for other qualified small business stock you sold at a gain, you must reduce the basis of this replacement stock by the amount of any postponed gain on the earlier sale. Where can i file my 2011 taxes See Gains on Qualified Small Business Stock , later. Where can i file my 2011 taxes Short sales. Where can i file my 2011 taxes   If you cannot deduct payments you make to a lender in lieu of dividends on stock used in a short sale, the amount you pay to the lender is a capital expense, and you must add it to the basis of the stock used to close the short sale. Where can i file my 2011 taxes   See Payments in lieu of dividends , later, for information about deducting payments in lieu of dividends. Where can i file my 2011 taxes Premiums on bonds. Where can i file my 2011 taxes   If you buy a bond at a premium, the premium is treated as part of your basis in the bond. Where can i file my 2011 taxes If you choose to amortize the premium paid on a taxable bond, you must reduce the basis of the bond by the amortized part of the premium each year over the life of the bond. Where can i file my 2011 taxes   Although you cannot deduct the premium on a tax-exempt bond, you must amortize it to determine your adjusted basis in the bond. Where can i file my 2011 taxes You must reduce the basis of the bond by the premium you amortized for the period you held the bond. Where can i file my 2011 taxes   See Bond Premium Amortization in chapter 3 for more information. Where can i file my 2011 taxes Market discount on bonds. Where can i file my 2011 taxes   If you include market discount on a bond in income currently, increase the basis of your bond by the amount of market discount you include in your income. Where can i file my 2011 taxes See Market Discount Bonds in chapter 1 for more information. Where can i file my 2011 taxes Bonds purchased at par value. Where can i file my 2011 taxes   A bond purchased at par value (face amount) has no premium or discount. Where can i file my 2011 taxes When you sell or otherwise dispose of the bond, you figure the gain or loss by comparing the bond proceeds to the purchase price of the bond. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You purchased a bond several years ago for its par value of $10,000. Where can i file my 2011 taxes You sold the bond this year for $10,100. Where can i file my 2011 taxes You have a gain of $100. Where can i file my 2011 taxes However, if you had sold the bond for $9,900, you would have a loss of $100. Where can i file my 2011 taxes Acquisition discount on short-term obligations. Where can i file my 2011 taxes   If you include acquisition discount on a short-term obligation in your income currently, increase the basis of the obligation by the amount of acquisition discount you include in your income. Where can i file my 2011 taxes See Discount on Short-Term Obligations in chapter 1 for more information. Where can i file my 2011 taxes Original issue discount (OID) on debt instruments. Where can i file my 2011 taxes   Increase the basis of a debt instrument by the OID you include in your income. Where can i file my 2011 taxes See Original Issue Discount (OID) in chapter 1. Where can i file my 2011 taxes Discounted tax-exempt obligations. Where can i file my 2011 taxes   OID on tax-exempt obligations is generally not taxable. Where can i file my 2011 taxes However, when you dispose of a tax-exempt obligation issued after September 3, 1982, that you acquired after March 1, 1984, you must accrue OID on the obligation to determine its adjusted basis. Where can i file my 2011 taxes The accrued OID is added to the basis of the obligation to determine your gain or loss. Where can i file my 2011 taxes   For information on determining OID on a long-term obligation, see Debt Instruments Issued After July 1, 1982, and Before 1985 or Debt Instruments Issued After 1984, whichever applies, in Publication 1212 under Figuring OID on Long-Term Debt Instruments. Where can i file my 2011 taxes   If the tax-exempt obligation has a maturity of 1 year or less, accrue OID under the rules for acquisition discount on short-term obligations. Where can i file my 2011 taxes See Discount on Short-Term Obligations in chapter 1. Where can i file my 2011 taxes Stripped tax-exempt obligation. Where can i file my 2011 taxes   If you acquired a stripped tax-exempt bond or coupon after October 22, 1986, you must accrue OID on it to determine its adjusted basis when you dispose of it. Where can i file my 2011 taxes For stripped tax-exempt bonds or coupons acquired after June 10, 1987, part of this OID may be taxable. Where can i file my 2011 taxes You accrue the OID on these obligations in the manner described in chapter 1 under Stripped Bonds and Coupons . Where can i file my 2011 taxes   Increase your basis in the stripped tax-exempt bond or coupon by the taxable and nontaxable accrued OID. Where can i file my 2011 taxes Also increase your basis by the interest that accrued (but was not paid and was not previously reflected in your basis) before the date you sold the bond or coupon. Where can i file my 2011 taxes In addition, for bonds acquired after June 10, 1987, add to your basis any accrued market discount not previously reflected in basis. Where can i file my 2011 taxes How To Figure Gain or Loss You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. Where can i file my 2011 taxes Gain. Where can i file my 2011 taxes   If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. Where can i file my 2011 taxes Loss. Where can i file my 2011 taxes   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. Where can i file my 2011 taxes Amount realized. Where can i file my 2011 taxes   The amount you realize from a sale or trade of property is everything you receive for the property minus your expenses of sale (such as redemption fees, sales commissions, sales charges, or exit fees). Where can i file my 2011 taxes Amount realized includes the money you receive plus the fair market value of any property or services you receive. Where can i file my 2011 taxes   If you finance the buyer's purchase of your property and the debt instrument does not provide for adequate stated interest, the unstated interest that you must report as ordinary income will reduce the amount realized from the sale. Where can i file my 2011 taxes For more information, see Publication 537. Where can i file my 2011 taxes   If a buyer of property issues a debt instrument to the seller of the property, the amount realized is determined by reference to the issue price of the debt instrument, which may or may not be the fair market value of the debt instrument. Where can i file my 2011 taxes See Regulations section 1. Where can i file my 2011 taxes 1001-1(g). Where can i file my 2011 taxes However, if the debt instrument was previously issued by a third party (one not part of the sale transaction), the fair market value of the debt instrument is used to determine the amount realized. Where can i file my 2011 taxes Fair market value. Where can i file my 2011 taxes   Fair market value is the price at which property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You trade A Company stock with an adjusted basis of $7,000 for B Company stock with a fair market value of $10,000, which is your amount realized. Where can i file my 2011 taxes Your gain is $3,000 ($10,000 – $7,000). Where can i file my 2011 taxes If you also receive a note for $6,000 that has an issue price of $6,000, your gain is $9,000 ($10,000 + $6,000 – $7,000). Where can i file my 2011 taxes Debt paid off. Where can i file my 2011 taxes   A debt against the property, or against you, that is paid off as a part of the transaction or that is assumed by the buyer must be included in the amount realized. Where can i file my 2011 taxes This is true even if neither you nor the buyer is personally liable for the debt. Where can i file my 2011 taxes For example, if you sell or trade property that is subject to a nonrecourse loan, the amount you realize generally includes the full amount of the note assumed by the buyer even if the amount of the note is more than the fair market value of the property. Where can i file my 2011 taxes Example. Where can i file my 2011 taxes You sell stock that you had pledged as security for a bank loan of $8,000. Where can i file my 2011 taxes Your basis in the stock is $6,000. Where can i file my 2011 taxes The buyer pays off your bank loan and pays you $20,000 in cash. Where can i file my 2011 taxes The amount realized is $28,000 ($20,000 + $8,000). Where can i file my 2011 taxes Your gain is $22,000 ($28,000 – $6,000). Where can i file my 2011 taxes Payment of cash. Where can i file my 2011 taxes   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. Where can i file my 2011 taxes Determine your gain or loss by subtracting the cash you pay and the adjusted basis of the property you trade in from the amount you realize. Where can i file my 2011 taxes If the result is a positive number, it is a gain. Where can i file my 2011 taxes If the result is a negative number, it is a loss. Where can i file my 2011 taxes No gain or loss. Where can i file my 2011 taxes   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. Where can i file my 2011 taxes In this case, you may have neither a gain nor a loss. Where can i file my 2011 taxes See No gain or loss in the discussion on the basis of property you received as a gift under Basis Other Than Cost, earlier. Where can i file my 2011 taxes Special Rules for Mutual Funds To figure your gain or loss when you dispose of mutual fund shares, you need to determine which shares were sold and the basis of those shares. Where can i file my 2011 taxes If your shares in a mutual fund were acquired all on the same day and for the same price, figuring their basis is not difficu
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The Where Can I File My 2011 Taxes

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