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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Tennessee Department of Commerce and Insurance

Website: Tennessee Department of Commerce and Insurance

Address: Tennessee Department of Commerce and Insurance
Division of Consumer Affairs
500 James Robertson Pkwy., 12th Floor
Nashville, TN 37243-0600

Phone Number: 615-741-4737

Toll-free: 1-800-342-8385 (TN)

Tennessee Office of the Attorney General

Website: Tennessee Office of the Attorney General

Address: Tennessee Office of the Attorney General
Consumer Advocate and Protection Division
PO Box 20207
Nashville, TN 37202-0207

Phone Number: 615-741-1671

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Consumer Resources Division
414 Union St., Suite 1000
Nashville, TN 37219

Phone Number: 615-253-2023

Toll-free: 1-800-778-4215 (TN)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce and Insurance

Website: Department of Commerce and Insurance

Address: Department of Commerce and Insurance
Consumer Insurance Services
500 James Robertson Pkwy., 4th Floor
Nashville, TN 37243-0574

Phone Number: 615-741-2218

Toll-free: 1-800-342-4029 (TN)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce and Insurance

Website: Department of Commerce and Insurance

Address: Department of Commerce and Insurance
Securities Division
500 James Robertson Pkwy.
Nashville, TN 37243-0575

Phone Number: 615-741-2947

Toll-free: 1-800-863-9117 (TN)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Regulatory Authority

Website: Regulatory Authority

Address: Regulatory Authority
Consumer Services Division
460 James Robertson Pkwy.
Nashville, TN 37243-0505

Phone Number: 615-741-2904

Toll-free: 1-800-342-8359 (Consumer Services)

TTY: 1-888-276-0677

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The File 1040ez For Free

File 1040ez for free Index A Accrual foreign taxes, adjustments, You may have to post a bond. File 1040ez for free Accrual method of accounting, Accrual method of accounting. File 1040ez for free Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. File 1040ez for free S. File 1040ez for free losses, U. File 1040ez for free S. File 1040ez for free Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. File 1040ez for free Beneficiary, Partner or S corporation shareholder. File 1040ez for free Bond, income tax, You may have to post a bond. File 1040ez for free Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. File 1040ez for free Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. File 1040ez for free Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. File 1040ez for free Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. File 1040ez for free , Income from controlled foreign corporations. File 1040ez for free Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. File 1040ez for free Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. File 1040ez for free E Economic benefits, Specific economic benefit. File 1040ez for free Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. File 1040ez for free Export financing interest, Export financing interest. File 1040ez for free Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. File 1040ez for free Foreign corporation–U. File 1040ez for free S. File 1040ez for free shareholders, filing requirements, Taxes of U. File 1040ez for free S. File 1040ez for free Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. 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File 1040ez for free Losses U. File 1040ez for free S. File 1040ez for free possessions, U. File 1040ez for free S. File 1040ez for free possessions. File 1040ez for free Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. File 1040ez for free , Carryback and Carryover W Wages, Wages completely excluded. File 1040ez for free When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications