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Free Hr Block

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Free Hr Block

Free hr block Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Free hr block Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Free hr block El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Free hr block Table of Contents 30. Free hr block   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Free hr block   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Free hr block Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Free hr block Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Free hr block Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Free hr block   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Free hr block Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Free hr block   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Free hr block   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Free hr block   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Free hr block   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Free hr block Requisitos para TodosRequisito 1. Free hr block Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Free hr block Tiene que tener un número de Seguro Social válido Requisito 3. Free hr block Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Free hr block Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Free hr block No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Free hr block Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Free hr block Tiene que Haber Recibido Ingresos del Trabajo Parte B. Free hr block Requisitos si Tiene un Hijo CalificadoRequisito 8. Free hr block Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Free hr block Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Free hr block Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Free hr block Requisitos si no Tiene un Hijo CalificadoRequisito 11. Free hr block Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Free hr block No Puede Ser el Dependiente de Otra Persona Requisito 13. Free hr block Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Free hr block Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Free hr block Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Free hr block Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Free hr block Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Free hr block Carla Robles (Formulario 1040EZ) 37. Free hr block   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications
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The American Recovery and Reinvestment Act of 2009

Contractor Name

Award #

Category

Obligated Value

Date of Award

Presidio Networked Solutions, Inc. TIRNO-99-Z-00002, DO 00731, Modification 0045

Tax Provisions

$535,500.00

01/12/2011

Macro International TIRNO-05-Z-00012, DO 0030 HCTC $52,008.00

09/22/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0020

Tax Provisions

$32,269.00

06/23/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0013 Tax Provisions $0.00

04/27/2010

Information Systems Consulting Group TIRNO-06-D-00024, DO 0006, Modification 0002 HCTC $88,707.20

04/12/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0009

Tax Provisions

$27,963.00

12/22/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0019 HCTC $13,790,162.00

12/14/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0018 HCTC $60,000.00

09/29/2009

AT&T TIRNO-04-Z-00007, DO 0110

Tax Provisions

$520,159.00

09/29/2009

Macro International TIRNO-05-Z-00012, DO 0026, Modification 0002 HCTC $98,312.00

09/15/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0013 HCTC $20,000.00

 04/17/2009

Page Last Reviewed or Updated: 03-Feb-2014

The Free Hr Block

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