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File Taxes From 2011

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File Taxes From 2011

File taxes from 2011 Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. File taxes from 2011 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. File taxes from 2011 S. File taxes from 2011 income taxes on certain items of income they receive from sources within the United States. File taxes from 2011 These reduced rates and exemptions vary among countries and specific items of income. File taxes from 2011 If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. File taxes from 2011 Also see Publication 519. File taxes from 2011 Many of the individual states of the United States tax the income of their residents. File taxes from 2011 Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. File taxes from 2011 Tax treaties reduce the U. File taxes from 2011 S. File taxes from 2011 taxes of residents of foreign countries. File taxes from 2011 With certain exceptions, they do not reduce the U. File taxes from 2011 S. File taxes from 2011 taxes of U. File taxes from 2011 S. File taxes from 2011 citizens or residents. File taxes from 2011 U. File taxes from 2011 S. File taxes from 2011 citizens and residents are subject to U. File taxes from 2011 S. File taxes from 2011 income tax on their worldwide income. File taxes from 2011 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. File taxes from 2011 S. File taxes from 2011 citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. File taxes from 2011 Foreign taxing authorities sometimes require certification from the U. File taxes from 2011 S. File taxes from 2011 Government that an applicant filed an income tax return as a U. File taxes from 2011 S. File taxes from 2011 citizen or resident, as part of the proof of entitlement to the treaty benefits. File taxes from 2011 See Form 8802, Application for United States Residency Certification, to request a certification. File taxes from 2011 Disclosure of a treaty-based position that reduces your tax. File taxes from 2011   If you take the position that any U. File taxes from 2011 S. File taxes from 2011 tax is overruled or otherwise reduced by a U. File taxes from 2011 S. File taxes from 2011 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. File taxes from 2011 If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. File taxes from 2011 The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. File taxes from 2011 For more information, see Publication 519 and the Form 8833 instructions. File taxes from 2011   If you fail to file Form 8833, you may have to pay a $1,000 penalty. File taxes from 2011 Corporations are subject to a $10,000 penalty for each failure. File taxes from 2011 Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. File taxes from 2011 Pay for certain personal services performed in the United States. File taxes from 2011 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. File taxes from 2011 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. File taxes from 2011 Wages, salaries, and pensions paid by a foreign government. File taxes from 2011 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. File taxes from 2011 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. File taxes from 2011 Terms defined. File taxes from 2011   Several terms appear in many of the discussions that follow. File taxes from 2011 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. File taxes from 2011 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. File taxes from 2011   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. File taxes from 2011   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. File taxes from 2011 Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. File taxes from 2011 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Regardless of these limits, income of Bangladesh entertainers is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. File taxes from 2011 Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 If the ship or aircraft is operated by a U. File taxes from 2011 S. File taxes from 2011 enterprise, the income is subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 If the resident of Bangladesh is a shareholder in a U. File taxes from 2011 S. File taxes from 2011 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. File taxes from 2011 S. File taxes from 2011 corporation. File taxes from 2011 The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. File taxes from 2011 S. File taxes from 2011 tax at the rate of 15%. File taxes from 2011 Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. File taxes from 2011 S. File taxes from 2011 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. File taxes from 2011 S. File taxes from 2011 residents), and Do not have a regular base available in the United States for performing the services. File taxes from 2011 If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. File taxes from 2011 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the residents meet four requirements. File taxes from 2011 They are in the United States for no more than 183 days during the calendar year. File taxes from 2011 The income earned in the calendar year in the United States is not more than $5,000. File taxes from 2011 Their income is paid by or for an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The income is not borne by a permanent establishment or regular base of the employer in the United States. File taxes from 2011 Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. File taxes from 2011 However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. File taxes from 2011 Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes from 2011 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes from 2011 Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. File taxes from 2011 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. File taxes from 2011 S. File taxes from 2011 company. File taxes from 2011 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes from 2011 Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. File taxes from 2011 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if it is not more than $10,000 for the year. File taxes from 2011 If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. File taxes from 2011 S. File taxes from 2011 resident, and is not borne by a permanent establishment in the United States. File taxes from 2011 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. File taxes from 2011 Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. File taxes from 2011 Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to directors' fees for service on the board of directors of a U. File taxes from 2011 S. File taxes from 2011 corporation. File taxes from 2011 These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). File taxes from 2011 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. File taxes from 2011 S. File taxes from 2011 and Chinese governments is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Commonwealth of Independent States Income that residents of a C. File taxes from 2011 I. File taxes from 2011 S. File taxes from 2011 member receive for performing personal services in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if those residents are in the United States for no more than 183 days during the tax year. File taxes from 2011 Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. File taxes from 2011 I. File taxes from 2011 S. File taxes from 2011 member or a resident of a C. File taxes from 2011 I. File taxes from 2011 S. File taxes from 2011 member is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. File taxes from 2011 Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. File taxes from 2011 Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. File taxes from 2011 Directors' fees received by residents of Cyprus for service on the board of directors of a U. File taxes from 2011 S. File taxes from 2011 corporation are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. File taxes from 2011 Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed only on income attributable to the fixed base. File taxes from 2011 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following three requirements are met. File taxes from 2011 The resident is present in the United States for no more than 183 days in any 12-month period. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. File taxes from 2011 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 If the ship or aircraft is operated by a U. File taxes from 2011 S. File taxes from 2011 enterprise, the income is subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they are in the United States for no more than 89 days during the tax year. File taxes from 2011 Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet four requirements. File taxes from 2011 They are in the United States for no more than 89 days during the tax year. File taxes from 2011 They are employees of a resident of, or a permanent establishment in, Egypt. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 Their income is subject to Egyptian tax. File taxes from 2011 This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. File taxes from 2011 These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. File taxes from 2011 Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following requirements are met. File taxes from 2011 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. File taxes from 2011 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. File taxes from 2011 Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet three requirements. File taxes from 2011 They are in the United States for no more than 183 days during any 12-month period. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. File taxes from 2011 The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. File taxes from 2011 These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. File taxes from 2011 France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet three requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. File taxes from 2011 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if their visit is principally supported by public funds of France. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes from 2011 Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the residents meet three requirements. File taxes from 2011 They are in the United States for no more than 183 days during the calendar year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 The income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. File taxes from 2011 Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. File taxes from 2011 S. File taxes from 2011 tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. File taxes from 2011 Income of German entertainers or athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. File taxes from 2011 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. File taxes from 2011 The pay, regardless of amount, is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. File taxes from 2011 Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet three requirements. File taxes from 2011 They are in the United States for no more than 183 days during the tax year. File taxes from 2011 Their income is paid by or on behalf of an employer who is not a resident of the United States. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 If the ship or aircraft is operated by a U. File taxes from 2011 S. File taxes from 2011 enterprise, the pay is subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes from 2011 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. File taxes from 2011 S. File taxes from 2011 company. File taxes from 2011 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed only on income attributable to the fixed base. File taxes from 2011 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet three requirements. File taxes from 2011 They are present in the United States for no more than 183 days during the tax year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. File taxes from 2011 The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. File taxes from 2011 S. File taxes from 2011 enterprise. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. File taxes from 2011 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. File taxes from 2011 Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes from 2011 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet three requirements. File taxes from 2011 They are present in the United States no more than 119 days during any consecutive 12-month period. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. File taxes from 2011 Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the individual is a member of the regular complement of the ship or aircraft. File taxes from 2011 These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. File taxes from 2011 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. File taxes from 2011 Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 However, amounts received for attending meetings in Ireland are not subject to U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax. File taxes from 2011 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they are in the United States for no more than 182 days during the tax year. File taxes from 2011 Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet four requirements. File taxes from 2011 They are in the United States for no more than 182 days during the tax year. File taxes from 2011 They are employees of a resident of, or a permanent establishment in, Israel. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 Their income is subject to Israeli tax. File taxes from 2011 The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. File taxes from 2011 Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following requirements are met. File taxes from 2011 The residents are in the United States for no more than 183 days during the tax year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. File taxes from 2011 S. File taxes from 2011 enterprise is subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. File taxes from 2011 Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. File taxes from 2011 S. File taxes from 2011 contractor. File taxes from 2011 If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. File taxes from 2011 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. File taxes from 2011 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet four requirements. File taxes from 2011 They are in the United States for no more than 183 days during the tax year. File taxes from 2011 Their income is paid by or for an employer who is not a resident of the United States. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 Their net income received for the services is not more than $5,000 during the tax year. File taxes from 2011 Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 If the ship or aircraft is operated by a U. File taxes from 2011 S. File taxes from 2011 enterprise, the pay is subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. File taxes from 2011 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. File taxes from 2011 S. File taxes from 2011 corporations are exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. File taxes from 2011 Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. File taxes from 2011 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. File taxes from 2011 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes from 2011 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following three requirements are met. File taxes from 2011 The resident is in the United States for no more than 183 days in any 12-month period. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. File taxes from 2011 If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the residents meet four requirements. File taxes from 2011 They are in the United States for no more than 182 days during the tax year. File taxes from 2011 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. File taxes from 2011 Their compensation is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 Their income for those services is not more than $3,000. File taxes from 2011 Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. File taxes from 2011 Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes from 2011 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following requirements are met. File taxes from 2011 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. File taxes from 2011 S. File taxes from 2011 enterprise. File taxes from 2011 The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. File taxes from 2011 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. File taxes from 2011 Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes from 2011 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following requirements are met. File taxes from 2011 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. File taxes from 2011 S. File taxes from 2011 enterprise. File taxes from 2011 The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. File taxes from 2011 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. File taxes from 2011 Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes from 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes from 2011 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes from 2011 The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. File taxes from 2011 S. File taxes from 2011 enterprise. File taxes from 2011 The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File taxes from 2011 Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. File taxes from 2011 Under that provision, business profits are exempt from U. File taxes from 2011 S. File taxes from 2011 income tax unless the individual has a permanent establishment in the United States. File taxes from 2011 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. File taxes from 2011 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet the following requirements. File taxes from 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes from 2011 Their income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. File taxes from 2011 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File taxes from 2011 S. File taxes from 2011 tax. File taxes from 2011 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the individual is a member of the regular complement of the ship or aircraft. File taxes from 2011 Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. File taxes from 2011 If they have a fixed base available, they are taxed only on income attributable to the fixed base. File taxes from 2011 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if the following three requirements are met. File taxes from 2011 The resident is present in the United States for no more than 183 days in a 12-month period. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes from 2011 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. File taxes from 2011 These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. File taxes from 2011 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. File taxes from 2011 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. File taxes from 2011 S. File taxes from 2011 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. File taxes from 2011 Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. File taxes from 2011 If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. File taxes from 2011 Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the residents meet three requirements. File taxes from 2011 They are in the United States for less than 183 days during the tax year. File taxes from 2011 They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. File taxes from 2011 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes from 2011 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. File taxes from 2011 Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the individual is a member of the regular complement of the ship or aircraft. File taxes from 2011 These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. File taxes from 2011 Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. File taxes from 2011 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. File taxes from 2011 S. File taxes from 2011 income tax if the following three requirements are met. File taxes from 2011 The resident is in the United States for no more than 183 days during the tax year. File taxes from 2011 The income is paid by, or on behalf of, an employer who is not a U. File taxes from 2011 S. File taxes from 2011 resident. File taxes from 2011 The income is not borne by a permanent establishment or fixed base the employer has in the United States. File taxes from 2011 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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The File Taxes From 2011

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