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Form 1040nr

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Form 1040nr

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

The Form 1040nr

Form 1040nr 7. Form 1040nr   How To Get Tax Help Table of Contents Outside the U. Form 1040nr S. Form 1040nr Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Form 1040nr Free help with your tax return. Form 1040nr   You can get free help preparing your return nationwide from IRS-certified volunteers. Form 1040nr The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Form 1040nr The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040nr Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040nr In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Form 1040nr To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Form 1040nr gov, download the IRS2Go app, or call 1-800-906-9887. Form 1040nr   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040nr To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040nr aarp. Form 1040nr org/money/taxaide or call 1-888-227-7669. Form 1040nr For more information on these programs, go to IRS. Form 1040nr gov and enter “VITA” in the search box. Form 1040nr Internet. Form 1040nr    IRS. Form 1040nr gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Form 1040nr Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040nr Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Form 1040nr Check the status of your 2013 refund with the Where's My Refund? application on IRS. Form 1040nr gov or download the IRS2Go app and select the Refund Status option. Form 1040nr The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040nr Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Form 1040nr You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040nr The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040nr Use the Interactive Tax Assistant (ITA) to research your tax questions. Form 1040nr No need to wait on the phone or stand in line. Form 1040nr The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Form 1040nr When you reach the response screen, you can print the entire interview and the final response for your records. Form 1040nr New subject areas are added on a regular basis. Form 1040nr  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Form 1040nr gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Form 1040nr You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Form 1040nr The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Form 1040nr When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Form 1040nr Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Form 1040nr You can also ask the IRS to mail a return or an account transcript to you. Form 1040nr Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Form 1040nr gov or by calling 1-800-908-9946. Form 1040nr Tax return and tax account transcripts are generally available for the current year and the past three years. Form 1040nr Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Form 1040nr Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Form 1040nr If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Form 1040nr Check the status of your amended return using Where's My Amended Return? Go to IRS. Form 1040nr gov and enter Where's My Amended Return? in the search box. Form 1040nr You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040nr It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040nr Make a payment using one of several safe and convenient electronic payment options available on IRS. Form 1040nr gov. Form 1040nr Select the Payment tab on the front page of IRS. Form 1040nr gov for more information. Form 1040nr Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Form 1040nr Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040nr gov. Form 1040nr Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Form 1040nr Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040nr gov. Form 1040nr Request an Electronic Filing PIN by going to IRS. Form 1040nr gov and entering Electronic Filing PIN in the search box. Form 1040nr Download forms, instructions and publications, including accessible versions for people with disabilities. Form 1040nr Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Form 1040nr gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Form 1040nr An employee can answer questions about your tax account or help you set up a payment plan. Form 1040nr Before you visit, check the Office Locator on IRS. Form 1040nr gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Form 1040nr If you have a special need, such as a disability, you can request an appointment. Form 1040nr Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040nr Apply for an Employer Identification Number (EIN). Form 1040nr Go to IRS. Form 1040nr gov and enter Apply for an EIN in the search box. Form 1040nr Read the Internal Revenue Code, regulations, or other official guidance. Form 1040nr Read Internal Revenue Bulletins. Form 1040nr Sign up to receive local and national tax news and more by email. Form 1040nr Just click on “subscriptions” above the search box on IRS. Form 1040nr gov and choose from a variety of options. Form 1040nr Phone. Form 1040nr    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040nr Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040nr Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Form 1040nr gov, or download the IRS2Go app. Form 1040nr Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Form 1040nr The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040nr Most VITA and TCE sites offer free electronic filing. Form 1040nr Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040nr Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040nr Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Form 1040nr If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Form 1040nr The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040nr Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040nr Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040nr The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040nr Note, the above information is for our automated hotline. Form 1040nr Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Form 1040nr Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040nr You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040nr It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040nr Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Form 1040nr You should receive your order within 10 business days. Form 1040nr Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Form 1040nr If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Form 1040nr Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040nr The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040nr These individuals can also contact the IRS through relay services such as the Federal Relay Service. Form 1040nr    Outside the U. Form 1040nr S. Form 1040nr If you are outside the United States, taxpayer assistance is available by calling the following U. Form 1040nr S Embassies or consulates. Form 1040nr    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Form 1040nr   If you are in a U. Form 1040nr S. Form 1040nr territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Form 1040nr S. Form 1040nr Virgin Islands) and have a tax question, you can call 1-800-829-1040. Form 1040nr Walk-in. Form 1040nr   You can find a selection of forms, publications and services — in-person. Form 1040nr Products. Form 1040nr You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040nr Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040nr Services. Form 1040nr You can walk in to your local TAC for face-to-face tax help. Form 1040nr An employee can answer questions about your tax account or help you set up a payment plan. Form 1040nr Before visiting, use the Office Locator tool on IRS. Form 1040nr gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Form 1040nr    Outside the U. Form 1040nr S. Form 1040nr If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Form 1040nr S. Form 1040nr Embassies and consulates. Form 1040nr   Walk-in taxpayer assistance is available at the following U. Form 1040nr S. Form 1040nr Embassies or consulates. Form 1040nr    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Form 1040nr Mail. Form 1040nr   You can send your order for forms, instructions, and publications to the address below. Form 1040nr You should receive a response within 10 business days after your request is received. Form 1040nr Internal Revenue Service 1201 N. Form 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Form 1040nr S. Form 1040nr If you are outside the United States, you can get tax assistance by writing to the address below. Form 1040nr  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Form 1040nr   The Taxpayer Advocate Service Is Here to Help You. Form 1040nr The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040nr Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040nr   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Form 1040nr We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040nr You face (or your business is facing) an immediate threat of adverse action. Form 1040nr You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040nr   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Form 1040nr Here's why we can help: TAS is an independent organization within the IRS. Form 1040nr Our advocates know how to work with the IRS. Form 1040nr Our services are free and tailored to meet your needs. Form 1040nr We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040nr   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Form 1040nr  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040nr If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Form 1040nr Outside the U. Form 1040nr S. Form 1040nr   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Form 1040nr You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Form 1040nr R. Form 1040nr 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Form 1040nr Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040nr Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040nr Prev  Up  Next   Home   More Online Publications