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File state taxes only 3. File state taxes only   Filing Information for Individuals in Certain U. File state taxes only S. File state taxes only 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 state taxes only S. File state taxes only 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 state taxes only Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. File state taxes only S. File state taxes only Internal Revenue Service. File state taxes only This chapter covers the general rules for filing returns in the five possessions. File state taxes only You must first determine if you are a bona fide resident of the relevant possession. File state taxes only See chapter 1 for a discussion of the requirements you must meet. File state taxes only 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 state taxes only Contact information is listed in this chapter under the heading for each possession. File state taxes only American Samoa American Samoa has its own separate and independent tax system. File state taxes only Although its tax laws are modeled on the U. File state taxes only S. File state taxes only Internal Revenue Code, there are certain differences. File state taxes only 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 state taxes only The fax number is (684) 633-1513. File state taxes only You can get forms and publications at www. File state taxes only americansamoa. File state taxes only gov. File state taxes only The addresses and phone numbers listed above are subject to change. File state taxes only 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 state taxes only 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 state taxes only Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. File state taxes only S. File state taxes only tax on their American Samoa source income. File state taxes only U. File state taxes only S. File state taxes only citizen or resident alien. File state taxes only   If you are a U. File state taxes only S. File state taxes only 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 state taxes only An American Samoa tax return reporting your gross income from worldwide sources. File state taxes only 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 state taxes only A U. File state taxes only S. File state taxes only tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. File state taxes only However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. File state taxes only S. File state taxes only Government employees under Special Rules for American Samoa, later). File state taxes only To exclude American Samoa source income, attach a completed Form 4563 to your U. File state taxes only S. File state taxes only tax return (see Form 4563 for more information). File state taxes only If you are excluding American Samoa source income on your U. File state taxes only S. File state taxes only 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 state taxes only For more information, see Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only Nonresident alien. File state taxes only   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 state taxes only An American Samoa tax return reporting worldwide income. File state taxes only A U. File state taxes only S. File state taxes only tax return (Form 1040, U. File state taxes only S. File state taxes only 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 state taxes only For more information, see U. File state taxes only S. File state taxes only Government employees under Special Rules for American Samoa, later. File state taxes only To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. File state taxes only S. File state taxes only tax return (see Form 4563 , below, for more information). File state taxes only For all other tax purposes, however, you will be treated as a nonresident alien individual. File state taxes only 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 state taxes only There are also limitations on what deductions and credits are allowed. File state taxes only See Publication 519 for more information. File state taxes only Form 4563. File state taxes only   If you must file a U. File state taxes only S. File state taxes only 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 state taxes only Form 4563 cannot be filed by itself. File state taxes only There is an example of a filled-in Form 4563 in chapter 5. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments (including Form 4563) to: Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only Self-employment tax. File state taxes only   If you are not required to file a U. File state taxes only S. File state taxes only 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 state taxes only 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 state taxes only Additional Medicare Tax. File state taxes only   Beginning in 2013, you may be required to pay Additional Medicare Tax. File state taxes only Also, you may need to report Additional Medicare Tax withheld by your employer. File state taxes only For more information see Additional Medicare Tax under Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only Net Investment Income Tax. File state taxes only   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File state taxes only 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 state taxes only 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 state taxes only g. File state taxes only , $200,000 for single filers. File state taxes only The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File state taxes only See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File state taxes only Estimated tax payments. File state taxes only   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 state taxes only   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only irs. File state taxes only gov/e-pay. File state taxes only   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. File state taxes only 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 state taxes only S. File state taxes only and American Samoa tax returns, and claims a foreign tax credit on the U. File state taxes only S. File state taxes only return for taxes paid to American Samoa. File state taxes only U. File state taxes only S. File state taxes only citizen or resident alien. File state taxes only   If you are a U. File state taxes only S. File state taxes only 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 state taxes only An American Samoa tax return reporting only your income from sources within American Samoa. File state taxes only Wages for services performed in American Samoa, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from sources within American Samoa. File state taxes only A U. File state taxes only S. File state taxes only tax return reporting your income from worldwide sources. File state taxes only You can take a credit against your U. File state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return. File state taxes only De minimis exception to determining source of income. File state taxes only   In certain situations you will not have income from a possession. File state taxes only See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File state taxes only Nonresident alien. File state taxes only   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 state taxes only An American Samoa tax return reporting only your income from sources within American Samoa. File state taxes only In this situation, wages for services performed in American Samoa, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from sources within American Samoa. File state taxes only A U. File state taxes only S. File state taxes only tax return (Form 1040NR, U. File state taxes only S. File state taxes only Nonresident Alien Income Tax Return) reporting U. File state taxes only S. File state taxes only source income according to the rules for a nonresident alien. File state taxes only See the Instructions for Form 1040NR. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments to: Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. File state taxes only U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. File state taxes only Civilian spouse of active duty member of the U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only 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 state taxes only S. File state taxes only tax return (Form 1040) and a state and/or local tax return, if required. File state taxes only 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 state taxes only U. File state taxes only S. File state taxes only Government employees. File state taxes only   If you are employed in American Samoa by the U. File state taxes only S. File state taxes only Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. File state taxes only 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 state taxes only   Wages and salaries paid to employees of the U. File state taxes only S. File state taxes only Government and its agencies are also subject to U. File state taxes only S. File state taxes only federal income tax. File state taxes only These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. File state taxes only   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 state taxes only S. File state taxes only tax return. File state taxes only   If you report government wages on both your U. File state taxes only S. File state taxes only and American Samoa tax returns, you can take a credit on your U. File state taxes only S. File state taxes only tax return for income taxes paid or accrued to American Samoa. File state taxes only Figure the credit on Form 1116, and attach that form to your U. File state taxes only S. File state taxes only tax return, Form 1040. File state taxes only 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 state taxes only Moving expense deduction. File state taxes only   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. File state taxes only Likewise, the expenses of a move back to the United States are generally attributable to U. File state taxes only S. File state taxes only earned income. File state taxes only   If your move was to American Samoa, report your deduction for moving expenses as follows. File state taxes only 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 state taxes only If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. File state taxes only S. File state taxes only tax returns. File state taxes only Also, for purposes of a tax credit against your U. File state taxes only S. File state taxes only tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File state taxes only   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. File state taxes only Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. File state taxes only See Double Taxation in chapter 4. File state taxes only The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. File state taxes only Although it is modeled after the U. File state taxes only S. File state taxes only system, there are differences in law and tax rates. File state taxes only 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 state taxes only O. File state taxes only Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. File state taxes only    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 state taxes only You can access the Hacienda website at www. File state taxes only hacienda. File state taxes only gobierno. File state taxes only pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. File state taxes only gobierno. File state taxes only pr. File state taxes only The addresses and phone numbers listed above are subject to change. File state taxes only Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. File state taxes only The income reported on each return depends on your residency status in Puerto Rico. File state taxes only To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. File state taxes only Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. File state taxes only U. File state taxes only S. File state taxes only citizen or resident alien. File state taxes only   If you are a U. File state taxes only S. File state taxes only 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 state taxes only A Puerto Rico tax return reporting income from worldwide sources. File state taxes only If you report U. File state taxes only S. File state taxes only 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 state taxes only A U. File state taxes only S. File state taxes only tax return reporting income from worldwide sources, but excluding Puerto Rico source income. File state taxes only However, see U. File state taxes only S. File state taxes only Government employees under Special Rules for Puerto Rico, later, for an exception. File state taxes only If you are excluding Puerto Rico income on your U. File state taxes only S. File state taxes only tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. File state taxes only For more information, see Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only If all of your income is from Puerto Rico sources, you are not required to file a U. File state taxes only S. File state taxes only tax return. File state taxes only However, if you have self-employment income, see Self-employment tax , later. File state taxes only U. File state taxes only S. File state taxes only citizen only. File state taxes only   If you are a U. File state taxes only S. File state taxes only 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 state taxes only 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 state taxes only S. File state taxes only Government or its agencies) that you earned before the date you changed your residence. File state taxes only For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. File state taxes only Nonresident alien. File state taxes only   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 state taxes only A Puerto Rico tax return reporting income from worldwide sources. File state taxes only If you report U. File state taxes only S. File state taxes only 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 state taxes only A U. File state taxes only S. File state taxes only 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 state taxes only For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. File state taxes only 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 state taxes only There are also limitations on what deductions and credits are allowed. File state taxes only See Publication 519 for more information. File state taxes only Self-employment tax. File state taxes only   If you have no U. File state taxes only S. File state taxes only 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. File state taxes only Additional Medicare Tax. File state taxes only   Beginning in 2013, you may be required to pay Additional Medicare Tax. File state taxes only Also, you may need to report Additional Medicare Tax withheld by your employer. File state taxes only For more information see Additional Medicare Tax under Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only Net Investment Income Tax. File state taxes only   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File state taxes only 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 state taxes only 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. File state taxes only g. File state taxes only , $200,000 for single filers. File state taxes only The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File state taxes only See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File state taxes only Estimated tax payments. File state taxes only   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 state taxes only   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 state taxes only O. File state taxes only 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 state taxes only irs. File state taxes only gov/e-pay. File state taxes only   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. File state taxes only 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 state taxes only U. File state taxes only S. File state taxes only citizen or resident alien. File state taxes only   If you are a U. File state taxes only S. File state taxes only 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 state taxes only A Puerto Rico tax return reporting only your income from Puerto Rico sources. File state taxes only Wages for services performed in Puerto Rico, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from Puerto Rico sources. File state taxes only A U. File state taxes only S. File state taxes only tax return reporting income from worldwide sources. File state taxes only 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 state taxes only S. File state taxes only taxes (see chapter 4 for more information). File state taxes only Nonresident alien. File state taxes only   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 state taxes only A Puerto Rico tax return reporting only your income from Puerto Rico sources. File state taxes only Wages for services performed in Puerto Rico, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from Puerto Rico sources. File state taxes only A U. File state taxes only S. File state taxes only tax return (Form 1040NR) according to the rules for a nonresident alien. File state taxes only See the Instructions for Form 1040NR. File state taxes only De minimis exception to determining source of income. File state taxes only   In certain situations you will not have income from a possession. File state taxes only See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File state taxes only Use the addresses listed below to file your U. File state taxes only S. File state taxes only and Puerto Rico income tax returns. File state taxes only If you are not including a check or a money order, send your U. File state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments to: Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only O. File state taxes only Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. File state taxes only O. File state taxes only Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. File state taxes only S. File state taxes only and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. File state taxes only U. File state taxes only S. File state taxes only Government employees. File state taxes only   Wages and cost-of-living allowances paid by the U. File state taxes only S. File state taxes only Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. File state taxes only However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. File state taxes only S. File state taxes only tax. File state taxes only 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 state taxes only   These wages are also subject to U. File state taxes only S. File state taxes only tax, but the cost-of-living allowances are excludable. File state taxes only A foreign tax credit is available in order to avoid double taxation. File state taxes only U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. File state taxes only Civilian spouse of active duty member of the U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only 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 state taxes only S. File state taxes only tax return (Form 1040) and a state and/or local tax return, if required. File state taxes only 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 state taxes only Income from sources outside Puerto Rico and the United States. File state taxes only   If you are a U. File state taxes only S. File state taxes only 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 state taxes only In addition to your Puerto Rico and U. File state taxes only S. File state taxes only tax returns, you may also have to file a return with the country or possession from which your outside income was derived. File state taxes only To avoid double taxation, a foreign tax credit is generally available for either the U. File state taxes only S. File state taxes only or Puerto Rico return. File state taxes only Example. File state taxes only Thomas Red is a bona fide resident of Puerto Rico and a U. File state taxes only S. File state taxes only citizen. File state taxes only He traveled to the Dominican Republic and worked in the construction industry for 1 month. File state taxes only His wages were $20,000. File state taxes only 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 state taxes only He may also have to file a tax return with the Dominican Republic. File state taxes only Moving expense deduction. File state taxes only   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. File state taxes only Likewise, the expenses of a move back to the United States are generally attributable to U. File state taxes only S. File state taxes only earned income. File state taxes only   If your move was to Puerto Rico, report your deduction for moving expenses as follows. File state taxes only 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 state taxes only If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. File state taxes only S. File state taxes only tax returns. File state taxes only Also, for purposes of a tax credit against your U. File state taxes only S. File state taxes only tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File state taxes only   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File state taxes only Additional child tax credit. File state taxes only   If you are not required to file a U. File state taxes only S. File state taxes only income tax return, this credit is available only if you meet all three of the following conditions. File state taxes only You were a bona fide resident of Puerto Rico during the entire tax year. File state taxes only Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. File state taxes only You had three or more qualifying children. File state taxes only (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. File state taxes only ) If your income exceeds certain levels, you may be disqualified from receiving this credit. File state taxes only Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. File state taxes only Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. File state taxes only Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. File state taxes only See Double Taxation in chapter 4. File state taxes only 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 state taxes only 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 state taxes only O. File state taxes only 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 state taxes only You can order forms and publications through the fax at (670) 664-1015. File state taxes only You can get forms and publications at www. File state taxes only cnmidof. File state taxes only net. File state taxes only The addresses and phone numbers listed above are subject to change. File state taxes only 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 state taxes only Your residency status with regard to the CNMI determines which return you will file. File state taxes only Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. File state taxes only Bona Fide Resident of the CNMI If you are a U. File state taxes only S. File state taxes only 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 state taxes only Include income from worldwide sources on your CNMI return. File state taxes only 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 state taxes only Pay any balance of tax due with your tax return. File state taxes only 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 state taxes only However, if you were self-employed in 2013, see Self-employment tax , later. File state taxes only Example. File state taxes only David Gold was a bona fide resident of the CNMI for 2013. File state taxes only He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. File state taxes only S. File state taxes only corporations that carry on business mainly in the United States. File state taxes only He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. File state taxes only He reports his total income of $34,000 on the CNMI return. File state taxes only   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 state taxes only U. File state taxes only S. File state taxes only 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 state taxes only S. File state taxes only 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 state taxes only Include income from worldwide sources on your U. File state taxes only S. File state taxes only return. File state taxes only 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 state taxes only Pay any balance of tax due with your tax return. File state taxes only Note. File state taxes only You may also need to complete Form 5074. File state taxes only You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. File state taxes only Form 5074. File state taxes only   If you file a U. File state taxes only S. File state taxes only 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 state taxes only   The United States and the CNMI use this form to divide your income taxes. File state taxes only   There is an example of a filled-in Form 5074 in chapter 5. File state taxes only De minimis exception to determining source of income. File state taxes only   In certain situations you will not have income from a possession. File state taxes only See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File state taxes only Citizen or resident alien of the United States but not a bona fide resident of the CNMI. File state taxes only   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 state taxes only S. File state taxes only tax return and all attachments to: Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only A CNMI tax return reporting only your income from sources within the CNMI. File state taxes only In this situation, wages for services performed in the CNMI, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from sources within the CNMI. File state taxes only A U. File state taxes only S. File state taxes only tax return (Form 1040NR) reporting U. File state taxes only S. File state taxes only source income according to the rules for a nonresident alien. File state taxes only See the instructions for Form 1040NR. File state taxes only 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 state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments to:  Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only O. File state taxes only 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 state taxes only S. File state taxes only citizen or a U. File state taxes only S. File state taxes only resident alien during the tax year, file your income tax return with the CNMI. File state taxes only Include income from worldwide sources on your CNMI return. File state taxes only Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File state taxes only Pay any balance of tax due with your tax return. File state taxes only Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File state taxes only O. File state taxes only Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. File state taxes only Joint return. File state taxes only   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 state taxes only 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 state taxes only If the spouse with the greater AGI is a U. File state taxes only S. File state taxes only 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 state taxes only For this purpose, income is determined without regard to community property laws. File state taxes only Example. File state taxes only Marsha Blue, a U. File state taxes only S. File state taxes only 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 state taxes only Marsha earned $65,000 as a computer programmer in the United States. File state taxes only Her spouse earned $20,000 as an artist in the CNMI. File state taxes only Marsha and her spouse will file a joint return. File state taxes only 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 state taxes only U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   If you are a member of the U. File state taxes only S. File state taxes only 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 state taxes only 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 state taxes only Civilian spouse of active duty member of the U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only 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 state taxes only S. File state taxes only tax return (Form 1040) and a state and/or local tax return, if required. File state taxes only 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 state taxes only S. File state taxes only tax return. File state taxes only Moving expense deduction. File state taxes only   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. File state taxes only Likewise, the expenses of a move back to the United States are generally attributable to U. File state taxes only S. File state taxes only earned income. File state taxes only   If your move was to the CNMI, report your deduction for moving expenses as follows. File state taxes only If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. File state taxes only 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 state taxes only   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File state taxes only Foreign tax credit. File state taxes only   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. File state taxes only S. File state taxes only income tax return for tax paid to the CNMI. File state taxes only Self-employment tax. File state taxes only   If you have no U. File state taxes only S. File state taxes only 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 state taxes only Additional Medicare Tax. File state taxes only   Beginning in 2013, you may be required to pay Additional Medicare Tax. File state taxes only Also, you may need to report Additional Medicare Tax withheld by your employer. File state taxes only For more information see Additional Medicare Tax under Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only Estimated tax payments. File state taxes only   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 state taxes only Payment of estimated tax. File state taxes only   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 state taxes only 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 state taxes only However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File state taxes only   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 state taxes only For this purpose, income is determined without regard to community property laws. File state taxes only Early payment. File state taxes only   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File state taxes only 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 state taxes only   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only irs. File state taxes only gov/e-pay. File state taxes only   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. File state taxes only Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. File state taxes only See Double Taxation in chapter 4. File state taxes only Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. File state taxes only 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 state taxes only O. File state taxes only Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. File state taxes only You can order forms and publications through the fax at (671) 633-2643. File state taxes only You can get forms and publications at www. File state taxes only guamtax. File state taxes only com. File state taxes only The addresses and phone numbers listed above are subject to change. File state taxes only Which Return To File Bona fide residents of Guam are subject to special U. File state taxes only S. File state taxes only tax rules. File state taxes only In general, all individuals with income from Guam will file only one return—either to Guam or the United States. File state taxes only 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 state taxes only This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. File state taxes only Include income from worldwide sources on your Guam return. File state taxes only 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 state taxes only Pay any balance of tax due with your tax return. File state taxes only 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 state taxes only However, if you were self-employed in 2013, see Self-employment tax , later. File state taxes only Example. File state taxes only Gary Barker was a bona fide resident of Guam for 2013. File state taxes only He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. File state taxes only S. File state taxes only corporations that carry on business mainly in the United States. File state taxes only He must file a 2013 income tax return with the Government of Guam. File state taxes only He reports his total income of $27,000 on the Guam return. File state taxes only 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 state taxes only O. File state taxes only Box 23607 GMF, GU 96921 U. File state taxes only S. File state taxes only 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 state taxes only S. File state taxes only 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 state taxes only Include income from worldwide sources on your U. File state taxes only S. File state taxes only return. File state taxes only 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 state taxes only Pay any balance of tax due with your tax return. File state taxes only You may also need to complete Form 5074. File state taxes only You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. File state taxes only Form 5074. File state taxes only   If you file a U. File state taxes only S. File state taxes only 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 state taxes only   The United States and Guam use this form to divide your income taxes. File state taxes only   See the Illustrated Example of Form 5074 in chapter 5. File state taxes only De minimis exception to determining source of income. File state taxes only   In certain situations you will not have income from a possession. File state taxes only See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only A Guam tax return reporting only your income from sources within Guam. File state taxes only In this situation, wages for services performed in Guam, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from sources within Guam. File state taxes only A U. File state taxes only S. File state taxes only tax return (Form 1040NR) reporting U. File state taxes only S. File state taxes only source income according to the rules for a nonresident alien. File state taxes only See the instructions for Form 1040NR. File state taxes only 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 state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments to:  Internal Revenue Service P. File state taxes only O. File state taxes only Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. File state taxes only O. File state taxes only 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 state taxes only S. File state taxes only citizen or a U. File state taxes only S. File state taxes only resident alien during the tax year, file your income tax return with Guam. File state taxes only Include income from worldwide sources on your Guam return. File state taxes only Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File state taxes only Pay any balance of tax due with your tax return. File state taxes only If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. File state taxes only O. File state taxes only Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. File state taxes only Joint return. File state taxes only   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 state taxes only 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 state taxes only If the spouse with the greater AGI is a U. File state taxes only S. File state taxes only 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 state taxes only For this purpose, income is determined without regard to community property laws. File state taxes only Example. File state taxes only Bill Whiting, a U. File state taxes only S. File state taxes only 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 state taxes only Bill earned $45,000 as an engineer in the United States. File state taxes only His spouse earned $15,000 as a teacher in Guam. File state taxes only Bill and his spouse will file a joint return. File state taxes only 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 state taxes only U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   If you are a member of the U. File state taxes only S. File state taxes only 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 state taxes only 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 state taxes only Civilian spouse of active duty member of the U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   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 state taxes only S. File state taxes only Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File state taxes only 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 state taxes only S. File state taxes only tax return (Form 1040) and a state and/or local tax return, if required. File state taxes only 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 state taxes only S. File state taxes only tax return. File state taxes only Moving expense deduction. File state taxes only   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. File state taxes only Likewise, the expenses of a move back to the United States are generally attributable to U. File state taxes only S. File state taxes only earned income. File state taxes only   If your move was to Guam, report your deduction for moving expenses as follows. File state taxes only If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. File state taxes only 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 state taxes only   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File state taxes only Foreign tax credit. File state taxes only   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. File state taxes only S. File state taxes only income tax return for tax paid to Guam. File state taxes only Self-employment tax. File state taxes only   If you have no U. File state taxes only S. File state taxes only 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 state taxes only Additional Medicare Tax. File state taxes only   Beginning in 2013, you may be required to pay Additional Medicare Tax. File state taxes only Also, you may need to report Additional Medicare Tax withheld by your employer. File state taxes only For more information see Additional Medicare Tax under Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only Estimated tax payments. File state taxes only   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 state taxes only Payment of estimated tax. File state taxes only   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 state taxes only 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 state taxes only However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File state taxes only   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 state taxes only For this purpose, income is determined without regard to community property laws. File state taxes only Early payment. File state taxes only   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File state taxes only 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 state taxes only   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 state taxes only O. File state taxes only 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 state taxes only irs. File state taxes only gov/e-pay. File state taxes only   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. File state taxes only Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. File state taxes only See Double Taxation in chapter 4. File state taxes only The U. File state taxes only S. File state taxes only Virgin Islands The U. File state taxes only S. File state taxes only Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. File state taxes only An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. File state taxes only Where To Get Forms and Information For information about filing your U. File state taxes only S. File state taxes only Virgin Islands tax return or about Form 1040INFO, in St. File state taxes only Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. File state taxes only Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. File state taxes only You can order forms and publications through the fax at (340) 774-2672. File state taxes only For information about filing your U. File state taxes only S. File state taxes only Virgin Islands tax return or about Form 1040INFO, in St. File state taxes only Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. File state taxes only I. File state taxes only 00820–4421 You can order forms and publications by calling (340) 773-1040. File state taxes only You can order forms and publications through the fax at (340) 773-1006. File state taxes only You can access the USVI website at www. File state taxes only viirb. File state taxes only com. File state taxes only The addresses and phone numbers listed above are subject to change. File state taxes only Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. File state taxes only U. File state taxes only S. File state taxes only 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 state taxes only Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. File state taxes only S. File state taxes only citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. File state taxes only Include your worldwide income on your USVI return. File state taxes only 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 state taxes only Pay any balance of tax due with your tax return. File state taxes only Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. File state taxes only S. File state taxes only income tax. File state taxes only 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 state taxes only However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. File state taxes only For more information, see Self-employment tax under Special Rules for the USVI, later. File state taxes only Form 1040INFO. File state taxes only   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 state taxes only Attach Form 1040INFO to your USVI tax return before filing. File state taxes only You can get Form 1040INFO by contacting the address or website given earlier. File state taxes only   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 state taxes only Thomas, VI 00802 U. File state taxes only S. File state taxes only Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. File state taxes only S. File state taxes only 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 state taxes only File your original Form 1040 with the United States and file a signed copy of the U. File state taxes only S. File state taxes only return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. File state taxes only Use Form 8689 to figure the amount of tax you must pay to the USVI. File state taxes only Form 8689. File state taxes only   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 state taxes only Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. File state taxes only S. File state taxes only 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 state taxes only To receive credit on your U. File state taxes only S. File state taxes only 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 state taxes only On the dotted line next to line 72, enter “Form 8689” and show the amounts. File state taxes only   See the illustrated example in chapter 5. File state taxes only De minimis exception to determining source of income. File state taxes only   In certain situations you will not have income from a possession. File state taxes only See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File state taxes only   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 state taxes only S. File state taxes only tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File state taxes only O. File state taxes only Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. File state taxes only S. File state taxes only Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. File state taxes only 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 state taxes only A USVI tax return reporting only your income from sources within the USVI. File state taxes only In this situation, wages for services performed in the USVI, whether for a private employer, the U. File state taxes only S. File state taxes only Government, or otherwise, is income from sources within the USVI. File state taxes only A U. File state taxes only S. File state taxes only tax return (Form 1040NR) reporting U. File state taxes only S. File state taxes only source income according to the rules for a nonresident alien. File state taxes only See the instructions for Form 1040NR. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only S. File state taxes only tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File state taxes only O. File state taxes only 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 state taxes only Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. File state taxes only Joint return. File state taxes only   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 state taxes only 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 state taxes only If the spouse with the greater AGI is a U. File state taxes only S. File state taxes only 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 state taxes only For this purpose, income is determined without regard to community property laws. File state taxes only Example. File state taxes only Marge Birch, a U. File state taxes only S. File state taxes only 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 state taxes only Marge earned $55,000 as an architect in the United States. File state taxes only Her spouse earned $30,000 as a librarian in the USVI. File state taxes only Marge and her spouse will file a joint return. File state taxes only 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 state taxes only U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   If you are a member of the U. File state taxes only S. File state taxes only Armed Forces who qualified as a bona fide resident of the U. File state taxes only S. File state taxes only Virgin Islands in a prior tax year, your absence from the U. File state taxes only S. File state taxes only Virgin Islands solely in compliance with military orders will not change your bona fide residency. File state taxes only If you did not qualify as a bona fide resident of the U. File state taxes only S. File state taxes only Virgin Islands in a prior tax year, your presence in the U. File state taxes only S. File state taxes only Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. File state taxes only S. File state taxes only Virgin Islands. File state taxes only Civilian spouse of active duty member of the U. File state taxes only S. File state taxes only Armed Forces. File state taxes only   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 state taxes only S. File state taxes only 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 state taxes only 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 state taxes only S. File state taxes only tax return (Form 1040) and a state and/or local tax return, if required. File state taxes only 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 state taxes only S. File state taxes only tax return. File state taxes only In this case, follow the guidance under U. File state taxes only S. File state taxes only Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. File state taxes only Moving expense deduction. File state taxes only   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. File state taxes only Likewise, the expenses of a move back to the United States are generally attributable to U. File state taxes only S. File state taxes only earned income. File state taxes only   If your move was to the USVI, report your deduction for moving expenses as follows. File state taxes only If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. File state taxes only 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 state taxes only   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File state taxes only Foreign tax credit. File state taxes only   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. File state taxes only S. File state taxes only income tax return for tax paid to the USVI. File state taxes only 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 state taxes only Self-employment tax. File state taxes only   If you have no U. File state taxes only S. File state taxes only 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 state taxes only Additional Medicare Tax. File state taxes only   Beginning in 2013, you may be required to pay Additional Medicare Tax. File state taxes only Also, you may need to report Additional Medicare Tax withheld by your employer. File state taxes only For more information see Additional Medicare Tax under Special Rules for Completing Your U. File state taxes only S. File state taxes only Tax Return in chapter 4. File state taxes only Estimated tax payments. File state taxes only   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 state taxes only   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 state taxes only 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 state taxes only irs. File state taxes only gov/e-pay. File state taxes only   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. File state taxes only Extension of time to file. File state taxes only   You can get an automatic 6-month extension of time to file your tax return. File state taxes only See Extension of Time To File in chapter 4. File state taxes only 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 state taxes only 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 state taxes only However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. File state taxes only Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. File state taxes only S. File state taxes only Virgin Islands. File state taxes only See Double Taxation in chapter 4. File state taxes only Prev  Up  Next   Home   More Online Publications
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File state taxes only Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). File state taxes only Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. File state taxes only To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. File state taxes only Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. File state taxes only Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. File state taxes only To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. File state taxes only Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. File state taxes only The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. File state taxes only Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. File state taxes only It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. File state taxes only A periodic review is made to determine whether any additions, deletions, or revisions are needed. File state taxes only Some of the terms listed are identified by the abbreviation “P. File state taxes only R. File state taxes only ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. File state taxes only Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. File state taxes only , N. File state taxes only W. File state taxes only , IR-6102 Washington, DC 20224 or electronically to: vto@irs. File state taxes only gov Prev  Up  Next   Home   More Online Publications