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Where To File State Taxes For Free

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Where To File State Taxes For Free

Where to file state taxes for free Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Where to file state taxes for free Tax questions. Where to file state taxes for free Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Where to file state taxes for free Reminders Penalty for filing erroneous claim for refund or credit. Where to file state taxes for free  You may have to pay a penalty if you file an erroneous claim for refund or credit. Where to file state taxes for free See Penalty for erroneous claim for refund, later under Claims for Refund. Where to file state taxes for free Interest and penalties suspended if notice not mailed within 36 months. Where to file state taxes for free  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. Where to file state taxes for free See Suspension of interest and penalties, later under Examination of Returns. Where to file state taxes for free Fast track mediation. Where to file state taxes for free  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Where to file state taxes for free See Fast track mediation under If You Do Not Agree. Where to file state taxes for free Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Where to file state taxes for free However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Where to file state taxes for free If your return is selected for examination, it does not suggest that you made an error or are dishonest. Where to file state taxes for free Returns are chosen by computerized screening, by random sample, or by an income document matching program. Where to file state taxes for free See Examination selection criteria, later. Where to file state taxes for free You should also know that many examinations result in a refund or acceptance of the tax return without change. Where to file state taxes for free This publication discusses general rules and procedures that the IRS follows in examinations. Where to file state taxes for free It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Where to file state taxes for free It also explains how to file a claim for refund of tax you already paid. Where to file state taxes for free As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Where to file state taxes for free Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Where to file state taxes for free Comments and suggestions. Where to file state taxes for free   We welcome your comments about this publication and your suggestions for future editions. Where to file state taxes for free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to file state taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to file state taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to file state taxes for free   You can send your comments from www. Where to file state taxes for free irs. Where to file state taxes for free gov/formspubs/. Where to file state taxes for free Click on “More Information” and then on “Comment on Tax Forms and Publications. Where to file state taxes for free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where to file state taxes for free Ordering forms and publications. Where to file state taxes for free   Visit www. Where to file state taxes for free irs. Where to file state taxes for free gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Where to file state taxes for free  Internal Revenue Service  1201 N. Where to file state taxes for free Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Where to file state taxes for free   If you have a tax question, check the information available on www. Where to file state taxes for free irs. Where to file state taxes for free gov or call 1-800-829-1040. Where to file state taxes for free We cannot answer tax questions sent to either of the above addresses. Where to file state taxes for free Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Where to file state taxes for free S. Where to file state taxes for free Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Where to file state taxes for free Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Puerto Rico

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City   Street Address   Days/Hours of Service   Telephone*
 Guaynabo  City View Plaza II Bldg. 48 Carr  165 km.1.2
Guaynabo, PR 00968-8000 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

**This office will be open 7:00 a.m. - 6:00 p.m. on 4/14 & 4/15**
 

 Services Provided

 (787) 522-8660

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call 787-522-8601 (for English) or 787-522-8600 (for Spanish) in Puerto Rico or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

 

Page Last Reviewed or Updated: 28-Mar-2014

The Where To File State Taxes For Free

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