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Amended 1040 Form

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Amended 1040 Form

Amended 1040 form Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Amended 1040 form Tax questions. Amended 1040 form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. Amended 1040 form irs. Amended 1040 form gov/pub523. Amended 1040 form Reminders Change of address. Amended 1040 form  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Amended 1040 form Mail it to the Internal Revenue Service Center for your old address. Amended 1040 form (Addresses for the Service Centers are on the back of the form. Amended 1040 form ) Home sold with undeducted points. Amended 1040 form  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of sale. Amended 1040 form See Points in Publication 936, Home Mortgage Interest Deduction. Amended 1040 form Photographs of missing children. Amended 1040 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended 1040 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended 1040 form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended 1040 form Introduction This publication explains the tax rules that apply when you sell your main home. Amended 1040 form In most cases, your main home is the one in which you live most of the time. Amended 1040 form If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). Amended 1040 form See Excluding the Gain , later. Amended 1040 form Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Amended 1040 form If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. Amended 1040 form You may also have to complete Form 4797, Sales of Business Property. Amended 1040 form See Reporting the Sale , later. Amended 1040 form If you have a loss on the sale, you generally cannot deduct it on your return. Amended 1040 form However, you may need to report it. Amended 1040 form See Reporting the Sale , later. Amended 1040 form The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. Amended 1040 form Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. Amended 1040 form Net Investment Income Tax (NIIT). Amended 1040 form   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. Amended 1040 form For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. Amended 1040 form Worksheets. Amended 1040 form   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. Amended 1040 form Use Worksheet 1 to figure the adjusted basis of the home you sold. Amended 1040 form Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. Amended 1040 form If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. Amended 1040 form Date of sale. Amended 1040 form    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. Amended 1040 form If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. Amended 1040 form In most cases, these dates are the same. Amended 1040 form What is not covered in this publication. Amended 1040 form   This publication does not cover the sale of rental property, second homes, or vacation homes. Amended 1040 form For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. Amended 1040 form Comments and suggestions. Amended 1040 form   We welcome your comments about this publication and your suggestions for future editions. Amended 1040 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended 1040 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended 1040 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended 1040 form   You can send your comments from www. Amended 1040 form irs. Amended 1040 form gov/formspubs/. Amended 1040 form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amended 1040 form   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. Amended 1040 form Ordering forms and publications. Amended 1040 form   Visit www. Amended 1040 form irs. Amended 1040 form 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. Amended 1040 form Internal Revenue Service 1201 N. Amended 1040 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended 1040 form   If you have a tax question, check the information available on IRS. Amended 1040 form gov or call 1-800-829-1040. Amended 1040 form We cannot answer tax questions sent to either of the above addresses. Amended 1040 form Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. Amended 1040 form S. Amended 1040 form Individual Income Tax Return 1040NR U. Amended 1040 form S. Amended 1040 form Nonresident Alien Income Tax Return 1040X Amended U. Amended 1040 form S. Amended 1040 form Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Amended 1040 form Prev  Up  Next   Home   More Online Publications
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The Amended 1040 Form

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