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Free Federal Tax E Filing

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Free Federal Tax E Filing

Free federal tax e filing 9. Free federal tax e filing   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Free federal tax e filing This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Free federal tax e filing The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Free federal tax e filing See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Free federal tax e filing However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Free federal tax e filing You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Free federal tax e filing Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Free federal tax e filing If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Free federal tax e filing Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Free federal tax e filing Qualified education expenses. Free federal tax e filing   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Free federal tax e filing They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Free federal tax e filing   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Free federal tax e filing   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Free federal tax e filing The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Free federal tax e filing The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free federal tax e filing You will need to contact the eligible educational institution for qualified room and board costs. Free federal tax e filing Eligible educational institution. Free federal tax e filing   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free federal tax e filing S. Free federal tax e filing Department of Education. Free federal tax e filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free federal tax e filing The educational institution should be able to tell you if it is an eligible educational institution. Free federal tax e filing   Certain educational institutions located outside the United States also participate in the U. Free federal tax e filing S. Free federal tax e filing Department of Education's Federal Student Aid (FSA) programs. Free federal tax e filing Half-time student. Free federal tax e filing   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Free federal tax e filing Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Free federal tax e filing You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free federal tax e filing Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Free federal tax e filing If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Free federal tax e filing Example 1. Free federal tax e filing In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Free federal tax e filing She paid $5,800 of qualified education expenses from the following sources. Free federal tax e filing   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Free federal tax e filing   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Free federal tax e filing However, she must include the $500 taxable earnings in her gross income subject to income tax. Free federal tax e filing Example 2. Free federal tax e filing Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Free federal tax e filing This must be included in her income subject to income tax. Free federal tax e filing The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Free federal tax e filing Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Free federal tax e filing She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Free federal tax e filing Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free federal tax e filing The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Free federal tax e filing If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Free federal tax e filing Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Free federal tax e filing See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Free federal tax e filing There are many other situations in which Form 5329 is required. Free federal tax e filing If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Free federal tax e filing Prev  Up  Next   Home   More Online Publications
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Free federal tax e filing 3. Free federal tax e filing   Filing Information for Individuals in Certain U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Free federal tax e filing S. Free federal tax e filing Internal Revenue Service. Free federal tax e filing This chapter covers the general rules for filing returns in the five possessions. Free federal tax e filing You must first determine if you are a bona fide resident of the relevant possession. Free federal tax e filing See chapter 1 for a discussion of the requirements you must meet. Free federal tax e filing 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. Free federal tax e filing Contact information is listed in this chapter under the heading for each possession. Free federal tax e filing American Samoa American Samoa has its own separate and independent tax system. Free federal tax e filing Although its tax laws are modeled on the U. Free federal tax e filing S. Free federal tax e filing Internal Revenue Code, there are certain differences. Free federal tax e filing 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. Free federal tax e filing The fax number is (684) 633-1513. Free federal tax e filing You can get forms and publications at www. Free federal tax e filing americansamoa. Free federal tax e filing gov. Free federal tax e filing The addresses and phone numbers listed above are subject to change. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Free federal tax e filing S. Free federal tax e filing tax on their American Samoa source income. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing citizen or resident alien. Free federal tax e filing   If you are a U. Free federal tax e filing S. Free federal tax e filing citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Free federal tax e filing An American Samoa tax return reporting your gross income from worldwide sources. Free federal tax e filing 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. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Free federal tax e filing However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Free federal tax e filing S. Free federal tax e filing Government employees under Special Rules for American Samoa, later). Free federal tax e filing To exclude American Samoa source income, attach a completed Form 4563 to your U. Free federal tax e filing S. Free federal tax e filing tax return (see Form 4563 for more information). Free federal tax e filing If you are excluding American Samoa source income on your U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing For more information, see Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing Nonresident alien. Free federal tax e filing   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. Free federal tax e filing An American Samoa tax return reporting worldwide income. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040, U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing For more information, see U. Free federal tax e filing S. Free federal tax e filing Government employees under Special Rules for American Samoa, later. Free federal tax e filing To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Free federal tax e filing S. Free federal tax e filing tax return (see Form 4563 , below, for more information). Free federal tax e filing For all other tax purposes, however, you will be treated as a nonresident alien individual. Free federal tax e filing 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. Free federal tax e filing There are also limitations on what deductions and credits are allowed. Free federal tax e filing See Publication 519 for more information. Free federal tax e filing Form 4563. Free federal tax e filing   If you must file a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Form 4563 cannot be filed by itself. Free federal tax e filing There is an example of a filled-in Form 4563 in chapter 5. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing Self-employment tax. Free federal tax e filing   If you are not required to file a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Free federal tax e filing Additional Medicare Tax. Free federal tax e filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free federal tax e filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free federal tax e filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing Net Investment Income Tax. Free federal tax e filing   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing g. Free federal tax e filing , $200,000 for single filers. Free federal tax e filing The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free federal tax e filing See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free federal tax e filing Estimated tax payments. Free federal tax e filing   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. Free federal tax e filing   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing irs. Free federal tax e filing gov/e-pay. Free federal tax e filing   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing and American Samoa tax returns, and claims a foreign tax credit on the U. Free federal tax e filing S. Free federal tax e filing return for taxes paid to American Samoa. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing citizen or resident alien. Free federal tax e filing   If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing An American Samoa tax return reporting only your income from sources within American Samoa. Free federal tax e filing Wages for services performed in American Samoa, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from sources within American Samoa. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return reporting your income from worldwide sources. Free federal tax e filing You can take a credit against your U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return. Free federal tax e filing De minimis exception to determining source of income. Free federal tax e filing   In certain situations you will not have income from a possession. Free federal tax e filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free federal tax e filing Nonresident alien. Free federal tax e filing   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. Free federal tax e filing An American Samoa tax return reporting only your income from sources within American Samoa. Free federal tax e filing In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from sources within American Samoa. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040NR, U. Free federal tax e filing S. Free federal tax e filing Nonresident Alien Income Tax Return) reporting U. Free federal tax e filing S. Free federal tax e filing source income according to the rules for a nonresident alien. Free federal tax e filing See the Instructions for Form 1040NR. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments to: Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Free federal tax e filing Civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040) and a state and/or local tax return, if required. Free federal tax e filing 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. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Government employees. Free federal tax e filing   If you are employed in American Samoa by the U. Free federal tax e filing S. Free federal tax e filing Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Free federal tax e filing 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. Free federal tax e filing   Wages and salaries paid to employees of the U. Free federal tax e filing S. Free federal tax e filing Government and its agencies are also subject to U. Free federal tax e filing S. Free federal tax e filing federal income tax. Free federal tax e filing These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing tax return. Free federal tax e filing   If you report government wages on both your U. Free federal tax e filing S. Free federal tax e filing and American Samoa tax returns, you can take a credit on your U. Free federal tax e filing S. Free federal tax e filing tax return for income taxes paid or accrued to American Samoa. Free federal tax e filing Figure the credit on Form 1116, and attach that form to your U. Free federal tax e filing S. Free federal tax e filing tax return, Form 1040. Free federal tax e filing 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. Free federal tax e filing Moving expense deduction. Free federal tax e filing   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Free federal tax e filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free federal tax e filing S. Free federal tax e filing earned income. Free federal tax e filing   If your move was to American Samoa, report your deduction for moving expenses as follows. Free federal tax e filing If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Free federal tax e filing If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Free federal tax e filing S. Free federal tax e filing tax returns. Free federal tax e filing Also, for purposes of a tax credit against your U. Free federal tax e filing S. Free federal tax e filing tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free federal tax e filing   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Free federal tax e filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Free federal tax e filing See Double Taxation in chapter 4. Free federal tax e filing The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Free federal tax e filing Although it is modeled after the U. Free federal tax e filing S. Free federal tax e filing system, there are differences in law and tax rates. Free federal tax e filing 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. Free federal tax e filing O. Free federal tax e filing Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Free federal tax e filing    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Free federal tax e filing You can access the Hacienda website at www. Free federal tax e filing hacienda. Free federal tax e filing gobierno. Free federal tax e filing pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Free federal tax e filing gobierno. Free federal tax e filing pr. Free federal tax e filing The addresses and phone numbers listed above are subject to change. Free federal tax e filing Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Free federal tax e filing The income reported on each return depends on your residency status in Puerto Rico. Free federal tax e filing To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Free federal tax e filing Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing citizen or resident alien. Free federal tax e filing   If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing A Puerto Rico tax return reporting income from worldwide sources. Free federal tax e filing If you report U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Free federal tax e filing However, see U. Free federal tax e filing S. Free federal tax e filing Government employees under Special Rules for Puerto Rico, later, for an exception. Free federal tax e filing If you are excluding Puerto Rico income on your U. Free federal tax e filing S. Free federal tax e filing tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Free federal tax e filing For more information, see Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing If all of your income is from Puerto Rico sources, you are not required to file a U. Free federal tax e filing S. Free federal tax e filing tax return. Free federal tax e filing However, if you have self-employment income, see Self-employment tax , later. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing citizen only. Free federal tax e filing   If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing Government or its agencies) that you earned before the date you changed your residence. Free federal tax e filing For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Free federal tax e filing Nonresident alien. Free federal tax e filing   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. Free federal tax e filing A Puerto Rico tax return reporting income from worldwide sources. Free federal tax e filing If you report U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing 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). Free federal tax e filing For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Free federal tax e filing 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. Free federal tax e filing There are also limitations on what deductions and credits are allowed. Free federal tax e filing See Publication 519 for more information. Free federal tax e filing Self-employment tax. Free federal tax e filing   If you have no U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Additional Medicare Tax. Free federal tax e filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free federal tax e filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free federal tax e filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing Net Investment Income Tax. Free federal tax e filing   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing g. Free federal tax e filing , $200,000 for single filers. Free federal tax e filing The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free federal tax e filing See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free federal tax e filing Estimated tax payments. Free federal tax e filing   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)). Free federal tax e filing   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. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing irs. Free federal tax e filing gov/e-pay. Free federal tax e filing   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Free federal tax e filing 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. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing citizen or resident alien. Free federal tax e filing   If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free federal tax e filing Wages for services performed in Puerto Rico, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from Puerto Rico sources. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return reporting income from worldwide sources. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing taxes (see chapter 4 for more information). Free federal tax e filing Nonresident alien. Free federal tax e filing   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. Free federal tax e filing A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free federal tax e filing Wages for services performed in Puerto Rico, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from Puerto Rico sources. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040NR) according to the rules for a nonresident alien. Free federal tax e filing See the Instructions for Form 1040NR. Free federal tax e filing De minimis exception to determining source of income. Free federal tax e filing   In certain situations you will not have income from a possession. Free federal tax e filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free federal tax e filing Use the addresses listed below to file your U. Free federal tax e filing S. Free federal tax e filing and Puerto Rico income tax returns. Free federal tax e filing If you are not including a check or a money order, send your U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments to: Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing O. Free federal tax e filing Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Free federal tax e filing O. Free federal tax e filing Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Free federal tax e filing S. Free federal tax e filing and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Government employees. Free federal tax e filing   Wages and cost-of-living allowances paid by the U. Free federal tax e filing S. Free federal tax e filing Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Free federal tax e filing However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Free federal tax e filing S. Free federal tax e filing tax. Free federal tax e filing 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. Free federal tax e filing   These wages are also subject to U. Free federal tax e filing S. Free federal tax e filing tax, but the cost-of-living allowances are excludable. Free federal tax e filing A foreign tax credit is available in order to avoid double taxation. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Free federal tax e filing Civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040) and a state and/or local tax return, if required. Free federal tax e filing 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. Free federal tax e filing Income from sources outside Puerto Rico and the United States. Free federal tax e filing   If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing In addition to your Puerto Rico and U. Free federal tax e filing S. Free federal tax e filing tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Free federal tax e filing To avoid double taxation, a foreign tax credit is generally available for either the U. Free federal tax e filing S. Free federal tax e filing or Puerto Rico return. Free federal tax e filing Example. Free federal tax e filing Thomas Red is a bona fide resident of Puerto Rico and a U. Free federal tax e filing S. Free federal tax e filing citizen. Free federal tax e filing He traveled to the Dominican Republic and worked in the construction industry for 1 month. Free federal tax e filing His wages were $20,000. Free federal tax e filing 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. Free federal tax e filing He may also have to file a tax return with the Dominican Republic. Free federal tax e filing Moving expense deduction. Free federal tax e filing   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Free federal tax e filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free federal tax e filing S. Free federal tax e filing earned income. Free federal tax e filing   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Free federal tax e filing If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Free federal tax e filing If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Free federal tax e filing S. Free federal tax e filing tax returns. Free federal tax e filing Also, for purposes of a tax credit against your U. Free federal tax e filing S. Free federal tax e filing tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free federal tax e filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free federal tax e filing Additional child tax credit. Free federal tax e filing   If you are not required to file a U. Free federal tax e filing S. Free federal tax e filing income tax return, this credit is available only if you meet all three of the following conditions. Free federal tax e filing You were a bona fide resident of Puerto Rico during the entire tax year. Free federal tax e filing Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Free federal tax e filing You had three or more qualifying children. Free federal tax e filing (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Free federal tax e filing ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Free federal tax e filing Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Free federal tax e filing Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Free federal tax e filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Free federal tax e filing See Double Taxation in chapter 4. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing O. Free federal tax e filing Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Free federal tax e filing You can order forms and publications through the fax at (670) 664-1015. Free federal tax e filing You can get forms and publications at www. Free federal tax e filing cnmidof. Free federal tax e filing net. Free federal tax e filing The addresses and phone numbers listed above are subject to change. Free federal tax e filing 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. Free federal tax e filing Your residency status with regard to the CNMI determines which return you will file. Free federal tax e filing Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Free federal tax e filing Bona Fide Resident of the CNMI If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Include income from worldwide sources on your CNMI return. Free federal tax e filing 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. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing 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. Free federal tax e filing However, if you were self-employed in 2013, see Self-employment tax , later. Free federal tax e filing Example. Free federal tax e filing David Gold was a bona fide resident of the CNMI for 2013. Free federal tax e filing He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Free federal tax e filing S. Free federal tax e filing corporations that carry on business mainly in the United States. Free federal tax e filing He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Free federal tax e filing He reports his total income of $34,000 on the CNMI return. Free federal tax e filing   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. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Include income from worldwide sources on your U. Free federal tax e filing S. Free federal tax e filing return. Free federal tax e filing 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. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing Note. Free federal tax e filing You may also need to complete Form 5074. Free federal tax e filing You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Free federal tax e filing Form 5074. Free federal tax e filing   If you file a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing   The United States and the CNMI use this form to divide your income taxes. Free federal tax e filing   There is an example of a filled-in Form 5074 in chapter 5. Free federal tax e filing De minimis exception to determining source of income. Free federal tax e filing   In certain situations you will not have income from a possession. Free federal tax e filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free federal tax e filing Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments to: Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing A CNMI tax return reporting only your income from sources within the CNMI. Free federal tax e filing In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from sources within the CNMI. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040NR) reporting U. Free federal tax e filing S. Free federal tax e filing source income according to the rules for a nonresident alien. Free federal tax e filing See the instructions for Form 1040NR. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments to:  Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing citizen or a U. Free federal tax e filing S. Free federal tax e filing resident alien during the tax year, file your income tax return with the CNMI. Free federal tax e filing Include income from worldwide sources on your CNMI return. Free federal tax e filing Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free federal tax e filing O. Free federal tax e filing Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Free federal tax e filing Joint return. Free federal tax e filing   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. Free federal tax e filing 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. Free federal tax e filing If the spouse with the greater AGI is a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing For this purpose, income is determined without regard to community property laws. Free federal tax e filing Example. Free federal tax e filing Marsha Blue, a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Marsha earned $65,000 as a computer programmer in the United States. Free federal tax e filing Her spouse earned $20,000 as an artist in the CNMI. Free federal tax e filing Marsha and her spouse will file a joint return. Free federal tax e filing 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. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If you are a member of the U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing Civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040) and a state and/or local tax return, if required. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return. Free federal tax e filing Moving expense deduction. Free federal tax e filing   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Free federal tax e filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free federal tax e filing S. Free federal tax e filing earned income. Free federal tax e filing   If your move was to the CNMI, report your deduction for moving expenses as follows. Free federal tax e filing If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Free federal tax e filing 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. Free federal tax e filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free federal tax e filing Foreign tax credit. Free federal tax e filing   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Free federal tax e filing S. Free federal tax e filing income tax return for tax paid to the CNMI. Free federal tax e filing Self-employment tax. Free federal tax e filing   If you have no U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Additional Medicare Tax. Free federal tax e filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free federal tax e filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free federal tax e filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing Estimated tax payments. Free federal tax e filing   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. Free federal tax e filing Payment of estimated tax. Free federal tax e filing   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. Free federal tax e filing 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. Free federal tax e filing However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free federal tax e filing   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). Free federal tax e filing For this purpose, income is determined without regard to community property laws. Free federal tax e filing Early payment. Free federal tax e filing   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free federal tax e filing If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Free federal tax e filing   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing irs. Free federal tax e filing gov/e-pay. Free federal tax e filing   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Free federal tax e filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Free federal tax e filing See Double Taxation in chapter 4. Free federal tax e filing Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Free federal tax e filing 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. Free federal tax e filing O. Free federal tax e filing Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Free federal tax e filing You can order forms and publications through the fax at (671) 633-2643. Free federal tax e filing You can get forms and publications at www. Free federal tax e filing guamtax. Free federal tax e filing com. Free federal tax e filing The addresses and phone numbers listed above are subject to change. Free federal tax e filing Which Return To File Bona fide residents of Guam are subject to special U. Free federal tax e filing S. Free federal tax e filing tax rules. Free federal tax e filing In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Free federal tax e filing Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Free federal tax e filing This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Free federal tax e filing Include income from worldwide sources on your Guam return. Free federal tax e filing 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. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing 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. Free federal tax e filing However, if you were self-employed in 2013, see Self-employment tax , later. Free federal tax e filing Example. Free federal tax e filing Gary Barker was a bona fide resident of Guam for 2013. Free federal tax e filing He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Free federal tax e filing S. Free federal tax e filing corporations that carry on business mainly in the United States. Free federal tax e filing He must file a 2013 income tax return with the Government of Guam. Free federal tax e filing He reports his total income of $27,000 on the Guam return. Free federal tax e filing 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. Free federal tax e filing O. Free federal tax e filing Box 23607 GMF, GU 96921 U. Free federal tax e filing S. Free federal tax e filing Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Include income from worldwide sources on your U. Free federal tax e filing S. Free federal tax e filing return. Free federal tax e filing 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. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing You may also need to complete Form 5074. Free federal tax e filing You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Free federal tax e filing Form 5074. Free federal tax e filing   If you file a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing   The United States and Guam use this form to divide your income taxes. Free federal tax e filing   See the Illustrated Example of Form 5074 in chapter 5. Free federal tax e filing De minimis exception to determining source of income. Free federal tax e filing   In certain situations you will not have income from a possession. Free federal tax e filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing A Guam tax return reporting only your income from sources within Guam. Free federal tax e filing In this situation, wages for services performed in Guam, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from sources within Guam. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040NR) reporting U. Free federal tax e filing S. Free federal tax e filing source income according to the rules for a nonresident alien. Free federal tax e filing See the instructions for Form 1040NR. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments to:  Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing citizen or a U. Free federal tax e filing S. Free federal tax e filing resident alien during the tax year, file your income tax return with Guam. Free federal tax e filing Include income from worldwide sources on your Guam return. Free federal tax e filing Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Free federal tax e filing O. Free federal tax e filing Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Free federal tax e filing Joint return. Free federal tax e filing   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. Free federal tax e filing 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. Free federal tax e filing If the spouse with the greater AGI is a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing For this purpose, income is determined without regard to community property laws. Free federal tax e filing Example. Free federal tax e filing Bill Whiting, a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Bill earned $45,000 as an engineer in the United States. Free federal tax e filing His spouse earned $15,000 as a teacher in Guam. Free federal tax e filing Bill and his spouse will file a joint return. Free federal tax e filing 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. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If you are a member of the U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing Civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040) and a state and/or local tax return, if required. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return. Free federal tax e filing Moving expense deduction. Free federal tax e filing   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Free federal tax e filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free federal tax e filing S. Free federal tax e filing earned income. Free federal tax e filing   If your move was to Guam, report your deduction for moving expenses as follows. Free federal tax e filing If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Free federal tax e filing 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. Free federal tax e filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free federal tax e filing Foreign tax credit. Free federal tax e filing   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Free federal tax e filing S. Free federal tax e filing income tax return for tax paid to Guam. Free federal tax e filing Self-employment tax. Free federal tax e filing   If you have no U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Additional Medicare Tax. Free federal tax e filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free federal tax e filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free federal tax e filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing Estimated tax payments. Free federal tax e filing   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. Free federal tax e filing Payment of estimated tax. Free federal tax e filing   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. Free federal tax e filing 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. Free federal tax e filing However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free federal tax e filing   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). Free federal tax e filing For this purpose, income is determined without regard to community property laws. Free federal tax e filing Early payment. Free federal tax e filing   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free federal tax e filing If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Free federal tax e filing   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. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing irs. Free federal tax e filing gov/e-pay. Free federal tax e filing   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Free federal tax e filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Free federal tax e filing See Double Taxation in chapter 4. Free federal tax e filing The U. Free federal tax e filing S. Free federal tax e filing Virgin Islands The U. Free federal tax e filing S. Free federal tax e filing Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Free federal tax e filing An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Free federal tax e filing Where To Get Forms and Information For information about filing your U. Free federal tax e filing S. Free federal tax e filing Virgin Islands tax return or about Form 1040INFO, in St. Free federal tax e filing Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Free federal tax e filing Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Free federal tax e filing You can order forms and publications through the fax at (340) 774-2672. Free federal tax e filing For information about filing your U. Free federal tax e filing S. Free federal tax e filing Virgin Islands tax return or about Form 1040INFO, in St. Free federal tax e filing Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Free federal tax e filing I. Free federal tax e filing 00820–4421 You can order forms and publications by calling (340) 773-1040. Free federal tax e filing You can order forms and publications through the fax at (340) 773-1006. Free federal tax e filing You can access the USVI website at www. Free federal tax e filing viirb. Free federal tax e filing com. Free federal tax e filing The addresses and phone numbers listed above are subject to change. Free federal tax e filing Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Free federal tax e filing S. Free federal tax e filing citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Free federal tax e filing Include your worldwide income on your USVI return. Free federal tax e filing 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. Free federal tax e filing Pay any balance of tax due with your tax return. Free federal tax e filing Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Free federal tax e filing S. Free federal tax e filing income tax. Free federal tax e filing 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. Free federal tax e filing However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Free federal tax e filing For more information, see Self-employment tax under Special Rules for the USVI, later. Free federal tax e filing Form 1040INFO. Free federal tax e filing   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. Free federal tax e filing Attach Form 1040INFO to your USVI tax return before filing. Free federal tax e filing You can get Form 1040INFO by contacting the address or website given earlier. Free federal tax e filing   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. Free federal tax e filing Thomas, VI 00802 U. Free federal tax e filing S. Free federal tax e filing Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing File your original Form 1040 with the United States and file a signed copy of the U. Free federal tax e filing S. Free federal tax e filing return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Free federal tax e filing Use Form 8689 to figure the amount of tax you must pay to the USVI. Free federal tax e filing Form 8689. Free federal tax e filing   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Free federal tax e filing Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing To receive credit on your U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing On the dotted line next to line 72, enter “Form 8689” and show the amounts. Free federal tax e filing   See the illustrated example in chapter 5. Free federal tax e filing De minimis exception to determining source of income. Free federal tax e filing   In certain situations you will not have income from a possession. Free federal tax e filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Free federal tax e filing S. Free federal tax e filing Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free federal tax e filing 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. Free federal tax e filing A USVI tax return reporting only your income from sources within the USVI. Free federal tax e filing In this situation, wages for services performed in the USVI, whether for a private employer, the U. Free federal tax e filing S. Free federal tax e filing Government, or otherwise, is income from sources within the USVI. Free federal tax e filing A U. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040NR) reporting U. Free federal tax e filing S. Free federal tax e filing source income according to the rules for a nonresident alien. Free federal tax e filing See the instructions for Form 1040NR. Free federal tax e filing   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. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free federal tax e filing O. Free federal tax e filing 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. Free federal tax e filing Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Free federal tax e filing Joint return. Free federal tax e filing   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. Free federal tax e filing 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. Free federal tax e filing If the spouse with the greater AGI is a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing For this purpose, income is determined without regard to community property laws. Free federal tax e filing Example. Free federal tax e filing Marge Birch, a U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Marge earned $55,000 as an architect in the United States. Free federal tax e filing Her spouse earned $30,000 as a librarian in the USVI. Free federal tax e filing Marge and her spouse will file a joint return. Free federal tax e filing 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. Free federal tax e filing U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If you are a member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces who qualified as a bona fide resident of the U. Free federal tax e filing S. Free federal tax e filing Virgin Islands in a prior tax year, your absence from the U. Free federal tax e filing S. Free federal tax e filing Virgin Islands solely in compliance with military orders will not change your bona fide residency. Free federal tax e filing If you did not qualify as a bona fide resident of the U. Free federal tax e filing S. Free federal tax e filing Virgin Islands in a prior tax year, your presence in the U. Free federal tax e filing S. Free federal tax e filing Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Free federal tax e filing S. Free federal tax e filing Virgin Islands. Free federal tax e filing Civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces. Free federal tax e filing   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free federal tax e filing S. Free federal tax e filing Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return (Form 1040) and a state and/or local tax return, if required. Free federal tax e filing 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. Free federal tax e filing S. Free federal tax e filing tax return. Free federal tax e filing In this case, follow the guidance under U. Free federal tax e filing S. Free federal tax e filing Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Free federal tax e filing Moving expense deduction. Free federal tax e filing   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Free federal tax e filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free federal tax e filing S. Free federal tax e filing earned income. Free federal tax e filing   If your move was to the USVI, report your deduction for moving expenses as follows. Free federal tax e filing If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Free federal tax e filing 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. Free federal tax e filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free federal tax e filing Foreign tax credit. Free federal tax e filing   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Free federal tax e filing S. Free federal tax e filing income tax return for tax paid to the USVI. Free federal tax e filing 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). Free federal tax e filing Self-employment tax. Free federal tax e filing   If you have no U. Free federal tax e filing S. Free federal tax e filing 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. Free federal tax e filing Additional Medicare Tax. Free federal tax e filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free federal tax e filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free federal tax e filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free federal tax e filing S. Free federal tax e filing Tax Return in chapter 4. Free federal tax e filing Estimated tax payments. Free federal tax e filing   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. Free federal tax e filing   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. Free federal tax e filing 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. Free federal tax e filing irs. Free federal tax e filing gov/e-pay. Free federal tax e filing   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Free federal tax e filing Extension of time to file. Free federal tax e filing   You can get an automatic 6-month extension of time to file your tax return. Free federal tax e filing See Extension of Time To File in chapter 4. Free federal tax e filing 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. Free federal tax e filing 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. Free federal tax e filing However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Free federal tax e filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Free federal tax e filing S. Free federal tax e filing Virgin Islands. Free federal tax e filing See Double Taxation in chapter 4. 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