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Free State Income Tax Return

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Free State Income Tax Return

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

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