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Free H & R Block Tax Filing

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Free H & R Block Tax Filing

Free h & r block tax filing 3. Free h & r block tax filing   Filing Information for Individuals in Certain U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing Internal Revenue Service. Free h & r block tax filing This chapter covers the general rules for filing returns in the five possessions. Free h & r block tax filing You must first determine if you are a bona fide resident of the relevant possession. Free h & r block tax filing See chapter 1 for a discussion of the requirements you must meet. Free h & r block tax 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 h & r block tax filing Contact information is listed in this chapter under the heading for each possession. Free h & r block tax filing American Samoa American Samoa has its own separate and independent tax system. Free h & r block tax filing Although its tax laws are modeled on the U. Free h & r block tax filing S. Free h & r block tax filing Internal Revenue Code, there are certain differences. Free h & r block tax 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 h & r block tax filing The fax number is (684) 633-1513. Free h & r block tax filing You can get forms and publications at www. Free h & r block tax filing americansamoa. Free h & r block tax filing gov. Free h & r block tax filing The addresses and phone numbers listed above are subject to change. Free h & r block tax 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 h & r block tax 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 h & r block tax filing Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Free h & r block tax filing S. Free h & r block tax filing tax on their American Samoa source income. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing citizen or resident alien. Free h & r block tax filing   If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing An American Samoa tax return reporting your gross income from worldwide sources. Free h & r block tax 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 h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing Government employees under Special Rules for American Samoa, later). Free h & r block tax filing To exclude American Samoa source income, attach a completed Form 4563 to your U. Free h & r block tax filing S. Free h & r block tax filing tax return (see Form 4563 for more information). Free h & r block tax filing If you are excluding American Samoa source income on your U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing For more information, see Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing Nonresident alien. Free h & r block tax 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 h & r block tax filing An American Samoa tax return reporting worldwide income. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return (Form 1040, U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing For more information, see U. Free h & r block tax filing S. Free h & r block tax filing Government employees under Special Rules for American Samoa, later. Free h & r block tax filing To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Free h & r block tax filing S. Free h & r block tax filing tax return (see Form 4563 , below, for more information). Free h & r block tax filing For all other tax purposes, however, you will be treated as a nonresident alien individual. Free h & r block tax 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 h & r block tax filing There are also limitations on what deductions and credits are allowed. Free h & r block tax filing See Publication 519 for more information. Free h & r block tax filing Form 4563. Free h & r block tax filing   If you must file a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Form 4563 cannot be filed by itself. Free h & r block tax filing There is an example of a filled-in Form 4563 in chapter 5. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing Self-employment tax. Free h & r block tax filing   If you are not required to file a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing Additional Medicare Tax. Free h & r block tax filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free h & r block tax filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free h & r block tax filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing Net Investment Income Tax. Free h & r block tax filing   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free h & r block tax 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 h & r block tax 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 h & r block tax filing g. Free h & r block tax filing , $200,000 for single filers. Free h & r block tax filing The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free h & r block tax filing See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free h & r block tax filing Estimated tax payments. Free h & r block tax 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 h & r block tax filing   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing irs. Free h & r block tax filing gov/e-pay. Free h & r block tax filing   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing and American Samoa tax returns, and claims a foreign tax credit on the U. Free h & r block tax filing S. Free h & r block tax filing return for taxes paid to American Samoa. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing citizen or resident alien. Free h & r block tax filing   If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing An American Samoa tax return reporting only your income from sources within American Samoa. Free h & r block tax filing Wages for services performed in American Samoa, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from sources within American Samoa. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return reporting your income from worldwide sources. Free h & r block tax filing You can take a credit against your U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return. Free h & r block tax filing De minimis exception to determining source of income. Free h & r block tax filing   In certain situations you will not have income from a possession. Free h & r block tax filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free h & r block tax filing Nonresident alien. Free h & r block tax 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 h & r block tax filing An American Samoa tax return reporting only your income from sources within American Samoa. Free h & r block tax filing In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from sources within American Samoa. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return (Form 1040NR, U. Free h & r block tax filing S. Free h & r block tax filing Nonresident Alien Income Tax Return) reporting U. Free h & r block tax filing S. Free h & r block tax filing source income according to the rules for a nonresident alien. Free h & r block tax filing See the Instructions for Form 1040NR. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments to: Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax filing   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Free h & r block tax filing Civilian spouse of active duty member of the U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return (Form 1040) and a state and/or local tax return, if required. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Government employees. Free h & r block tax filing   If you are employed in American Samoa by the U. Free h & r block tax filing S. Free h & r block tax filing Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Free h & r block tax 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 h & r block tax filing   Wages and salaries paid to employees of the U. Free h & r block tax filing S. Free h & r block tax filing Government and its agencies are also subject to U. Free h & r block tax filing S. Free h & r block tax filing federal income tax. Free h & r block tax filing These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return. Free h & r block tax filing   If you report government wages on both your U. Free h & r block tax filing S. Free h & r block tax filing and American Samoa tax returns, you can take a credit on your U. Free h & r block tax filing S. Free h & r block tax filing tax return for income taxes paid or accrued to American Samoa. Free h & r block tax filing Figure the credit on Form 1116, and attach that form to your U. Free h & r block tax filing S. Free h & r block tax filing tax return, Form 1040. Free h & r block tax 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 h & r block tax filing Moving expense deduction. Free h & r block tax filing   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Free h & r block tax filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free h & r block tax filing S. Free h & r block tax filing earned income. Free h & r block tax filing   If your move was to American Samoa, report your deduction for moving expenses as follows. Free h & r block tax 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 h & r block tax filing If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Free h & r block tax filing S. Free h & r block tax filing tax returns. Free h & r block tax filing Also, for purposes of a tax credit against your U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Free h & r block tax filing See Double Taxation in chapter 4. Free h & r block tax filing The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Free h & r block tax filing Although it is modeled after the U. Free h & r block tax filing S. Free h & r block tax filing system, there are differences in law and tax rates. Free h & r block tax 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 h & r block tax filing O. Free h & r block tax filing Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Free h & r block tax 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 h & r block tax filing You can access the Hacienda website at www. Free h & r block tax filing hacienda. Free h & r block tax filing gobierno. Free h & r block tax filing pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Free h & r block tax filing gobierno. Free h & r block tax filing pr. Free h & r block tax filing The addresses and phone numbers listed above are subject to change. Free h & r block tax filing Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Free h & r block tax filing The income reported on each return depends on your residency status in Puerto Rico. Free h & r block tax filing To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing citizen or resident alien. Free h & r block tax filing   If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing A Puerto Rico tax return reporting income from worldwide sources. Free h & r block tax filing If you report U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Free h & r block tax filing However, see U. Free h & r block tax filing S. Free h & r block tax filing Government employees under Special Rules for Puerto Rico, later, for an exception. Free h & r block tax filing If you are excluding Puerto Rico income on your U. Free h & r block tax filing S. Free h & r block tax filing tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Free h & r block tax filing For more information, see Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing If all of your income is from Puerto Rico sources, you are not required to file a U. Free h & r block tax filing S. Free h & r block tax filing tax return. Free h & r block tax filing However, if you have self-employment income, see Self-employment tax , later. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing citizen only. Free h & r block tax filing   If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing Government or its agencies) that you earned before the date you changed your residence. Free h & r block tax filing For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Free h & r block tax filing Nonresident alien. Free h & r block tax 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 h & r block tax filing A Puerto Rico tax return reporting income from worldwide sources. Free h & r block tax filing If you report U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Free h & r block tax 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 h & r block tax filing There are also limitations on what deductions and credits are allowed. Free h & r block tax filing See Publication 519 for more information. Free h & r block tax filing Self-employment tax. Free h & r block tax filing   If you have no U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Additional Medicare Tax. Free h & r block tax filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free h & r block tax filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free h & r block tax filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing Net Investment Income Tax. Free h & r block tax filing   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free h & r block tax 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 h & r block tax 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 h & r block tax filing g. Free h & r block tax filing , $200,000 for single filers. Free h & r block tax filing The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free h & r block tax filing See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free h & r block tax filing Estimated tax payments. Free h & r block tax 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 h & r block tax 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 h & r block tax filing O. Free h & r block tax 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 h & r block tax filing irs. Free h & r block tax filing gov/e-pay. Free h & r block tax filing   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing citizen or resident alien. Free h & r block tax filing   If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free h & r block tax filing Wages for services performed in Puerto Rico, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from Puerto Rico sources. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return reporting income from worldwide sources. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing taxes (see chapter 4 for more information). Free h & r block tax filing Nonresident alien. Free h & r block tax 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 h & r block tax filing A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free h & r block tax filing Wages for services performed in Puerto Rico, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from Puerto Rico sources. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return (Form 1040NR) according to the rules for a nonresident alien. Free h & r block tax filing See the Instructions for Form 1040NR. Free h & r block tax filing De minimis exception to determining source of income. Free h & r block tax filing   In certain situations you will not have income from a possession. Free h & r block tax filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free h & r block tax filing Use the addresses listed below to file your U. Free h & r block tax filing S. Free h & r block tax filing and Puerto Rico income tax returns. Free h & r block tax filing If you are not including a check or a money order, send your U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments to: Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing O. Free h & r block tax filing Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Government employees. Free h & r block tax filing   Wages and cost-of-living allowances paid by the U. Free h & r block tax filing S. Free h & r block tax filing Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Free h & r block tax filing However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Free h & r block tax filing S. Free h & r block tax filing tax. Free h & r block tax 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 h & r block tax filing   These wages are also subject to U. Free h & r block tax filing S. Free h & r block tax filing tax, but the cost-of-living allowances are excludable. Free h & r block tax filing A foreign tax credit is available in order to avoid double taxation. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax filing   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Free h & r block tax filing Civilian spouse of active duty member of the U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return (Form 1040) and a state and/or local tax return, if required. Free h & r block tax 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 h & r block tax filing Income from sources outside Puerto Rico and the United States. Free h & r block tax filing   If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing In addition to your Puerto Rico and U. Free h & r block tax filing S. Free h & r block tax filing tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Free h & r block tax filing To avoid double taxation, a foreign tax credit is generally available for either the U. Free h & r block tax filing S. Free h & r block tax filing or Puerto Rico return. Free h & r block tax filing Example. Free h & r block tax filing Thomas Red is a bona fide resident of Puerto Rico and a U. Free h & r block tax filing S. Free h & r block tax filing citizen. Free h & r block tax filing He traveled to the Dominican Republic and worked in the construction industry for 1 month. Free h & r block tax filing His wages were $20,000. Free h & r block tax 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 h & r block tax filing He may also have to file a tax return with the Dominican Republic. Free h & r block tax filing Moving expense deduction. Free h & r block tax filing   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Free h & r block tax filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free h & r block tax filing S. Free h & r block tax filing earned income. Free h & r block tax filing   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Free h & r block tax 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 h & r block tax filing If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Free h & r block tax filing S. Free h & r block tax filing tax returns. Free h & r block tax filing Also, for purposes of a tax credit against your U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free h & r block tax filing Additional child tax credit. Free h & r block tax filing   If you are not required to file a U. Free h & r block tax filing S. Free h & r block tax filing income tax return, this credit is available only if you meet all three of the following conditions. Free h & r block tax filing You were a bona fide resident of Puerto Rico during the entire tax year. Free h & r block tax filing Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Free h & r block tax filing You had three or more qualifying children. Free h & r block tax filing (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Free h & r block tax filing ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Free h & r block tax filing Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Free h & r block tax filing Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Free h & r block tax 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 h & r block tax filing See Double Taxation in chapter 4. Free h & r block tax 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 h & r block tax 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 h & r block tax filing O. Free h & r block tax 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 h & r block tax filing You can order forms and publications through the fax at (670) 664-1015. Free h & r block tax filing You can get forms and publications at www. Free h & r block tax filing cnmidof. Free h & r block tax filing net. Free h & r block tax filing The addresses and phone numbers listed above are subject to change. Free h & r block tax 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 h & r block tax filing Your residency status with regard to the CNMI determines which return you will file. Free h & r block tax filing Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Free h & r block tax filing Bona Fide Resident of the CNMI If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Include income from worldwide sources on your CNMI return. Free h & r block tax 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 h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax 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 h & r block tax filing However, if you were self-employed in 2013, see Self-employment tax , later. Free h & r block tax filing Example. Free h & r block tax filing David Gold was a bona fide resident of the CNMI for 2013. Free h & r block tax filing He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Free h & r block tax filing S. Free h & r block tax filing corporations that carry on business mainly in the United States. Free h & r block tax filing He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Free h & r block tax filing He reports his total income of $34,000 on the CNMI return. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Include income from worldwide sources on your U. Free h & r block tax filing S. Free h & r block tax filing return. Free h & r block tax 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 h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax filing Note. Free h & r block tax filing You may also need to complete Form 5074. Free h & r block tax filing You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Free h & r block tax filing Form 5074. Free h & r block tax filing   If you file a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing   The United States and the CNMI use this form to divide your income taxes. Free h & r block tax filing   There is an example of a filled-in Form 5074 in chapter 5. Free h & r block tax filing De minimis exception to determining source of income. Free h & r block tax filing   In certain situations you will not have income from a possession. Free h & r block tax filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free h & r block tax filing Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments to: Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing A CNMI tax return reporting only your income from sources within the CNMI. Free h & r block tax filing In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from sources within the CNMI. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return (Form 1040NR) reporting U. Free h & r block tax filing S. Free h & r block tax filing source income according to the rules for a nonresident alien. Free h & r block tax filing See the instructions for Form 1040NR. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments to:  Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing O. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing citizen or a U. Free h & r block tax filing S. Free h & r block tax filing resident alien during the tax year, file your income tax return with the CNMI. Free h & r block tax filing Include income from worldwide sources on your CNMI return. Free h & r block tax filing Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax filing Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing Joint return. Free h & r block tax 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 h & r block tax 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 h & r block tax filing If the spouse with the greater AGI is a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing For this purpose, income is determined without regard to community property laws. Free h & r block tax filing Example. Free h & r block tax filing Marsha Blue, a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Marsha earned $65,000 as a computer programmer in the United States. Free h & r block tax filing Her spouse earned $20,000 as an artist in the CNMI. Free h & r block tax filing Marsha and her spouse will file a joint return. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax filing   If you are a member of the U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing Civilian spouse of active duty member of the U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return (Form 1040) and a state and/or local tax return, if required. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return. Free h & r block tax filing Moving expense deduction. Free h & r block tax filing   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Free h & r block tax filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free h & r block tax filing S. Free h & r block tax filing earned income. Free h & r block tax filing   If your move was to the CNMI, report your deduction for moving expenses as follows. Free h & r block tax 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 h & r block tax 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 h & r block tax filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free h & r block tax filing Foreign tax credit. Free h & r block tax filing   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Free h & r block tax filing S. Free h & r block tax filing income tax return for tax paid to the CNMI. Free h & r block tax filing Self-employment tax. Free h & r block tax filing   If you have no U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Additional Medicare Tax. Free h & r block tax filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free h & r block tax filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free h & r block tax filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing Estimated tax payments. Free h & r block tax 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 h & r block tax filing Payment of estimated tax. Free h & r block tax 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 h & r block tax 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 h & r block tax filing However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free h & r block tax 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 h & r block tax filing For this purpose, income is determined without regard to community property laws. Free h & r block tax filing Early payment. Free h & r block tax filing   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free h & r block tax 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 h & r block tax filing   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing irs. Free h & r block tax filing gov/e-pay. Free h & r block tax filing   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Free h & r block tax filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Free h & r block tax filing See Double Taxation in chapter 4. Free h & r block tax filing Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Free h & r block tax 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 h & r block tax filing O. Free h & r block tax filing Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Free h & r block tax filing You can order forms and publications through the fax at (671) 633-2643. Free h & r block tax filing You can get forms and publications at www. Free h & r block tax filing guamtax. Free h & r block tax filing com. Free h & r block tax filing The addresses and phone numbers listed above are subject to change. Free h & r block tax filing Which Return To File Bona fide residents of Guam are subject to special U. Free h & r block tax filing S. Free h & r block tax filing tax rules. Free h & r block tax filing In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Free h & r block tax 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 h & r block tax filing This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Free h & r block tax filing Include income from worldwide sources on your Guam return. Free h & r block tax 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 h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax 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 h & r block tax filing However, if you were self-employed in 2013, see Self-employment tax , later. Free h & r block tax filing Example. Free h & r block tax filing Gary Barker was a bona fide resident of Guam for 2013. Free h & r block tax filing He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Free h & r block tax filing S. Free h & r block tax filing corporations that carry on business mainly in the United States. Free h & r block tax filing He must file a 2013 income tax return with the Government of Guam. Free h & r block tax filing He reports his total income of $27,000 on the Guam return. Free h & r block tax 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 h & r block tax filing O. Free h & r block tax filing Box 23607 GMF, GU 96921 U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Include income from worldwide sources on your U. Free h & r block tax filing S. Free h & r block tax filing return. Free h & r block tax 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 h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax filing You may also need to complete Form 5074. Free h & r block tax filing You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Free h & r block tax filing Form 5074. Free h & r block tax filing   If you file a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing   The United States and Guam use this form to divide your income taxes. Free h & r block tax filing   See the Illustrated Example of Form 5074 in chapter 5. Free h & r block tax filing De minimis exception to determining source of income. Free h & r block tax filing   In certain situations you will not have income from a possession. Free h & r block tax filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing A Guam tax return reporting only your income from sources within Guam. Free h & r block tax filing In this situation, wages for services performed in Guam, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from sources within Guam. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return (Form 1040NR) reporting U. Free h & r block tax filing S. Free h & r block tax filing source income according to the rules for a nonresident alien. Free h & r block tax filing See the instructions for Form 1040NR. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments to:  Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax filing Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing citizen or a U. Free h & r block tax filing S. Free h & r block tax filing resident alien during the tax year, file your income tax return with Guam. Free h & r block tax filing Include income from worldwide sources on your Guam return. Free h & r block tax filing Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax 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 h & r block tax filing O. Free h & r block tax filing Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Free h & r block tax filing Joint return. Free h & r block tax 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 h & r block tax 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 h & r block tax filing If the spouse with the greater AGI is a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing For this purpose, income is determined without regard to community property laws. Free h & r block tax filing Example. Free h & r block tax filing Bill Whiting, a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Bill earned $45,000 as an engineer in the United States. Free h & r block tax filing His spouse earned $15,000 as a teacher in Guam. Free h & r block tax filing Bill and his spouse will file a joint return. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax filing   If you are a member of the U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing Civilian spouse of active duty member of the U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return (Form 1040) and a state and/or local tax return, if required. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return. Free h & r block tax filing Moving expense deduction. Free h & r block tax filing   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Free h & r block tax filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free h & r block tax filing S. Free h & r block tax filing earned income. Free h & r block tax filing   If your move was to Guam, report your deduction for moving expenses as follows. Free h & r block tax 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 h & r block tax 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 h & r block tax filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free h & r block tax filing Foreign tax credit. Free h & r block tax filing   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Free h & r block tax filing S. Free h & r block tax filing income tax return for tax paid to Guam. Free h & r block tax filing Self-employment tax. Free h & r block tax filing   If you have no U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Additional Medicare Tax. Free h & r block tax filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free h & r block tax filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free h & r block tax filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing Estimated tax payments. Free h & r block tax 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 h & r block tax filing Payment of estimated tax. Free h & r block tax 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 h & r block tax 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 h & r block tax filing However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free h & r block tax 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 h & r block tax filing For this purpose, income is determined without regard to community property laws. Free h & r block tax filing Early payment. Free h & r block tax filing   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free h & r block tax 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 h & r block tax 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 h & r block tax filing O. Free h & r block tax 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 h & r block tax filing irs. Free h & r block tax filing gov/e-pay. Free h & r block tax 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 h & r block tax filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Free h & r block tax filing See Double Taxation in chapter 4. Free h & r block tax filing The U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands The U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Free h & r block tax filing An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Free h & r block tax filing Where To Get Forms and Information For information about filing your U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands tax return or about Form 1040INFO, in St. Free h & r block tax filing Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Free h & r block tax filing Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Free h & r block tax filing You can order forms and publications through the fax at (340) 774-2672. Free h & r block tax filing For information about filing your U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands tax return or about Form 1040INFO, in St. Free h & r block tax filing Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Free h & r block tax filing I. Free h & r block tax filing 00820–4421 You can order forms and publications by calling (340) 773-1040. Free h & r block tax filing You can order forms and publications through the fax at (340) 773-1006. Free h & r block tax filing You can access the USVI website at www. Free h & r block tax filing viirb. Free h & r block tax filing com. Free h & r block tax filing The addresses and phone numbers listed above are subject to change. Free h & r block tax filing Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Free h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Free h & r block tax filing S. Free h & r block tax filing citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Free h & r block tax filing Include your worldwide income on your USVI return. Free h & r block tax 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 h & r block tax filing Pay any balance of tax due with your tax return. Free h & r block tax filing Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Free h & r block tax filing S. Free h & r block tax filing income tax. Free h & r block tax 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 h & r block tax filing However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Free h & r block tax filing For more information, see Self-employment tax under Special Rules for the USVI, later. Free h & r block tax filing Form 1040INFO. Free h & r block tax 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 h & r block tax filing Attach Form 1040INFO to your USVI tax return before filing. Free h & r block tax filing You can get Form 1040INFO by contacting the address or website given earlier. Free h & r block tax 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 h & r block tax filing Thomas, VI 00802 U. Free h & r block tax filing S. Free h & r block tax filing Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing File your original Form 1040 with the United States and file a signed copy of the U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Use Form 8689 to figure the amount of tax you must pay to the USVI. Free h & r block tax filing Form 8689. Free h & r block tax 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 h & r block tax filing Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing To receive credit on your U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing On the dotted line next to line 72, enter “Form 8689” and show the amounts. Free h & r block tax filing   See the illustrated example in chapter 5. Free h & r block tax filing De minimis exception to determining source of income. Free h & r block tax filing   In certain situations you will not have income from a possession. Free h & r block tax filing See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax filing Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Free h & r block tax filing S. Free h & r block tax filing Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free h & r block tax 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 h & r block tax filing A USVI tax return reporting only your income from sources within the USVI. Free h & r block tax filing In this situation, wages for services performed in the USVI, whether for a private employer, the U. Free h & r block tax filing S. Free h & r block tax filing Government, or otherwise, is income from sources within the USVI. Free h & r block tax filing A U. Free h & r block tax filing S. Free h & r block tax filing tax return (Form 1040NR) reporting U. Free h & r block tax filing S. Free h & r block tax filing source income according to the rules for a nonresident alien. Free h & r block tax filing See the instructions for Form 1040NR. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free h & r block tax filing O. Free h & r block tax 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 h & r block tax filing Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Free h & r block tax filing Joint return. Free h & r block tax 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 h & r block tax 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 h & r block tax filing If the spouse with the greater AGI is a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing For this purpose, income is determined without regard to community property laws. Free h & r block tax filing Example. Free h & r block tax filing Marge Birch, a U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Marge earned $55,000 as an architect in the United States. Free h & r block tax filing Her spouse earned $30,000 as a librarian in the USVI. Free h & r block tax filing Marge and her spouse will file a joint return. Free h & r block tax 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 h & r block tax filing U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax filing   If you are a member of the U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces who qualified as a bona fide resident of the U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands in a prior tax year, your absence from the U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands solely in compliance with military orders will not change your bona fide residency. Free h & r block tax filing If you did not qualify as a bona fide resident of the U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands in a prior tax year, your presence in the U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands. Free h & r block tax filing Civilian spouse of active duty member of the U. Free h & r block tax filing S. Free h & r block tax filing Armed Forces. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax 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 h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return (Form 1040) and a state and/or local tax return, if required. Free h & r block tax 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 h & r block tax filing S. Free h & r block tax filing tax return. Free h & r block tax filing In this case, follow the guidance under U. Free h & r block tax filing S. Free h & r block tax filing Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Free h & r block tax filing Moving expense deduction. Free h & r block tax filing   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Free h & r block tax filing Likewise, the expenses of a move back to the United States are generally attributable to U. Free h & r block tax filing S. Free h & r block tax filing earned income. Free h & r block tax filing   If your move was to the USVI, report your deduction for moving expenses as follows. Free h & r block tax 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 h & r block tax 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 h & r block tax filing   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free h & r block tax filing Foreign tax credit. Free h & r block tax filing   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Free h & r block tax filing S. Free h & r block tax filing income tax return for tax paid to the USVI. Free h & r block tax 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 h & r block tax filing Self-employment tax. Free h & r block tax filing   If you have no U. Free h & r block tax filing S. Free h & r block tax 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 h & r block tax filing Additional Medicare Tax. Free h & r block tax filing   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free h & r block tax filing Also, you may need to report Additional Medicare Tax withheld by your employer. Free h & r block tax filing For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free h & r block tax filing S. Free h & r block tax filing Tax Return in chapter 4. Free h & r block tax filing Estimated tax payments. Free h & r block tax 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 h & r block tax 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 h & r block tax 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 h & r block tax filing irs. Free h & r block tax filing gov/e-pay. Free h & r block tax filing   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Free h & r block tax filing Extension of time to file. Free h & r block tax filing   You can get an automatic 6-month extension of time to file your tax return. Free h & r block tax filing See Extension of Time To File in chapter 4. Free h & r block tax 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 h & r block tax 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 h & r block tax filing However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Free h & r block tax filing Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Free h & r block tax filing S. Free h & r block tax filing Virgin Islands. Free h & r block tax filing See Double Taxation in chapter 4. 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Topic 203 - Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts

The Department of Treasury's Bureau of Fiscal Service (BFS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program (TOP). Through this program, your refund or overpayment may be reduced by BFS and offset to pay:

  • Past-due child support;
  • Federal agency non-tax debts;
  • State income tax obligations; or
  • Certain unemployment compensation debts owed to a state. (Generally, these are debts for (1) compensation that was paid due to fraud, or (2) for contributions owing to a state fund that were not paid due to fraud).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS' TOP call center at the number below for an agency address and phone number. If your debt was submitted for offset, BFS will take as much of your refund as is needed to pay off the debt and send it to the agency you owe. Any portion of your refund remaining after offset will be issued in a check to you or direct deposited for you.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund. Contact the agency shown on the notice if you believe you do not owe the debt, or if you are disputing the amount taken from your refund. If a notice is not received, contact BFS' TOP call center at 800-304-3107 or TDD 866-297-0517. The available hours are Monday through Friday 7:30 a.m. to 5 p.m. CST. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation. You may file Form 8379 with your original joint tax return ( Form 1040 (PDF), Form 1040A (PDF), or Form 1040EZ (PDF)), with your amended joint tax return ( Form 1040X (PDF)), or by itself after you are notified of an offset. If you file a Form 8379 with your joint return, write "INJURED SPOUSE" in the top left corner of the first page of the joint return. The IRS will process your Form 8379 before an offset occurs. If you file Form 8379 with your original or amended joint tax return, it may take 11 weeks for electronically filed returns or 14 weeks if you file a paper return, to process your return.

If you file Form 8379 by itself, it must show both spouses' social security numbers in the same order as they appeared on your joint income tax return. You, the "injured" spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required forms to avoid delays. Do not attach the previously filed joint tax return to the Form 8379. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your Form 8379. The IRS will compute the injured spouse's share of the joint return, and if you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state law. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and whether an offset will occur, contact BFS' TOP call center at 800-304-3107 (for TTY/TDD help, call 866-297-0517).

Page Last Reviewed or Updated: February 24, 2014

The Free H & R Block Tax Filing

Free h & r block tax filing Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Free h & r block tax filing Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Free h & r block tax filing , Change in Accounting Method Comments on publication, Comments and suggestions. Free h & r block tax filing Constructive receipt of income, Constructive receipt. Free h & r block tax filing Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Free h & r block tax filing E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Free h & r block tax filing , Making back-up election. Free h & r block tax filing 8752, Required payment for partnership or S corporation. Free h & r block tax filing , Activating election. Free h & r block tax filing 970, Adopting LIFO method. Free h & r block tax filing Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Free h & r block tax filing Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Free h & r block tax filing Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Free h & r block tax filing Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Free h & r block tax filing T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Free h & r block tax filing TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Free h & r block tax filing General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications