File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Tax Services

Ez Form OnlineHow Do I File 2009 Taxes OnlineHow To File An Amended State Tax ReturnFile State Taxes OnlyForms To File 2011 Taxes1040 Ez 20132013 Form 1040ezTax Forms 2011 IrsH & R Block MilitaryFile For Extension 2012 Taxes1040ez Income Tax FormFiling Taxes Self EmployedCan I Still E File My 2012 Tax Return1040x Forms OnlineTurbotax 20131040x E FileFiling Amended ReturnFile State Taxes FreeIrs Amendment Form InstructionsIrs Free State Tax FilingTax Filing ExtensionWww Irs Amended ReturnsIrs 1040x Amended ReturnFile Taxes 2007State Income Tax Forms 2011Federal Income Tax Ez FormFile 2005 Taxes FreeAmend Tax FormFile State Taxes Online FreeTax Form 1040nrForm 1040 Ez 2013 Instructions2011 Tax1040 Amendment 2011How Do I Fill Out 1040xFile Tax Amendment OnlineFree Online Tax PreparationIncome Tax For StudentsTurbotax MilitaryHow Do I File Taxes From 2009Irs Gov

Free Tax Services

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

Oops! We can't find the file

Official information and services from the U.S. government

We're sorry, but the page you're looking for might have been removed, had its name changed, or is temporarily unavailable.

What should you do?

  • If you typed the page url, check the spelling.
  • Go to our home page and browse through our topics for the information you want.
  • Go to our site index, and look through the alphabetical listing for links to the page you want.
  • If you need help finding government information, please contact us.
  • Use our search engine to find the information you want.

The Free Tax Services

Free tax services Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Free tax services Accrual method, Accrual method taxpayers. Free tax services , Accrual method. Free tax services , Holders must use accrual method. Free tax services , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Free tax services Acquisition discount, Government obligations. Free tax services , Acquisition discount on short-term obligations. Free tax services Adjusted basis, Basis adjustment. Free tax services , Fair market value equal to or more than donor's adjusted basis. Free tax services , Adjusted Basis, Short sales. Free tax services Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Free tax services , Child's Alaska Permanent Fund dividends. Free tax services Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Free tax services Annuities Borrowing on, Borrowing on insurance. Free tax services Interest on, Interest on annuity contract. Free tax services Life insurance proceeds used to buy, Annuity. Free tax services Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Free tax services Trade for, Trade of investment property for an annuity. Free tax services , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Free tax services Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Free tax services Assistance (see Tax help) At-risk rules, At-risk rules. Free tax services , At-risk rules. Free tax services Attorneys' fees, Attorney or accounting fees. Free tax services Automatic investment service, Automatic investment service and dividend reinvestment plans. Free tax services , Automatic investment service. Free tax services , Automatic investment service. Free tax services Average basis, Average Basis Double-category method, Transition rule from double-category method. Free tax services Illustrated, Average basis method illustrated. Free tax services B Backup withholding, Backup withholding. Free tax services Bad debts, Nonbusiness bad debt. Free tax services , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Free tax services Basis, Basis of Investment Property, U. Free tax services S. Free tax services Treasury Notes or Bonds Adjusted, Basis adjustment. Free tax services , Fair market value equal to or more than donor's adjusted basis. Free tax services , Adjusted Basis, Short sales. Free tax services Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Free tax services Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Free tax services REMIC, residual interest, Basis in the residual interest. Free tax services Replacement stock, Basis of replacement stock. Free tax services Shares acquired by reinvestment, Reinvestment right. Free tax services Stocks and bonds, Basis adjustment. Free tax services , Basis. Free tax services , Basis. Free tax services , Stocks and Bonds Bearer obligations, Bearer CDs. Free tax services , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Free tax services Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Free tax services Basis, Basis. Free tax services , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Free tax services Convertible, Convertible stocks and bonds. Free tax services Coupon, Coupon bonds. Free tax services Enterprise zone facility, Enterprise zone facility bonds. Free tax services Federally guaranteed, Federally guaranteed bonds. Free tax services Identification, Identifying stock or bonds sold. Free tax services Market discount, Market discount. Free tax services , Limit on interest deduction for market discount bonds. Free tax services , Market discount on bonds. Free tax services , Market discount bonds. Free tax services , Market discount bonds. Free tax services New York Liberty bonds, New York Liberty bonds. Free tax services Par value, Bonds purchased at par value. Free tax services Premiums on, Bond premium. Free tax services , Premiums on bonds. Free tax services Private activity, Private activity bonds. Free tax services Redemption or retirement of, Redemption or retirement of bonds. Free tax services Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Free tax services Stripped, Stripped bonds or coupons. Free tax services , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Free tax services Tax credit bonds, Tax credit bonds. Free tax services Tax-exempt, Tax-exempt state and local government bonds. Free tax services Traded flat, Bonds traded flat. Free tax services U. Free tax services S. Free tax services savings (see U. Free tax services S. Free tax services savings bonds) U. Free tax services S. Free tax services Treasury (see U. Free tax services S. Free tax services Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Free tax services , Sale expenses. Free tax services C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Free tax services Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Free tax services , Capital gain distributions. Free tax services , Child's capital gain distributions. Free tax services , Capital gain distributions received. Free tax services Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Free tax services Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Free tax services Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Free tax services Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Free tax services Losses, limit on, Limit on deduction. Free tax services Passive activities, Passive activity gains and losses. Free tax services Qualified covered call options, Capital loss on qualified covered call options. Free tax services Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Free tax services Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Free tax services Tax rates, Capital Gain Tax Rates, Table 4-4. Free tax services What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Free tax services What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Free tax services , Capital Losses Worksheet 4-1, Worksheet 4-1. Free tax services Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Free tax services , Cash method. Free tax services , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Free tax services Cash-settled options, Cash-settled options. Free tax services Casualty losses, Ordinary loss or casualty loss. Free tax services CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Free tax services Capital gain distributions, Child's capital gain distributions. Free tax services Custodian account for, Custodian account for your child. Free tax services Gifts to, Income from property given to a child. Free tax services Investment income of, Tax on unearned income of certain children. Free tax services , Investment income of child reported on parent's return. Free tax services Qualified dividends, Child's qualified dividends. Free tax services Savings account with parent as trustee, Savings account with parent as trustee. Free tax services U. Free tax services S. Free tax services savings bond owner, Child as only owner. Free tax services Clerical help, Clerical help and office rent. Free tax services Co-owners of U. Free tax services S. Free tax services savings bonds, Co-owners. Free tax services Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Free tax services Commissions, Commissions and load charges. Free tax services Commodity futures, Commodity Futures, Commodity futures. Free tax services Community property U. Free tax services S. Free tax services savings bonds, Community property. Free tax services Constructive ownership transactions, Constructive ownership of stock. Free tax services , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Free tax services Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Free tax services Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Free tax services Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Free tax services , Child's capital gain distributions. Free tax services , Capital gain distributions received. Free tax services Constructive, Constructive distributions. Free tax services Dividends (see Dividends) Fractional shares, Fractional shares. Free tax services Liquidating, Liquidating Distributions, Liquidating distributions. Free tax services Nondividend, Nondividend Distributions, Nondividend distributions. Free tax services Return of capital, Basis adjustment. Free tax services Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Free tax services Corporate reorganizations, Corporate reorganizations. Free tax services Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Free tax services D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Free tax services Dealer securities futures contracts, Dealer securities futures contract. Free tax services Debt instruments, retirement of, Retirement of debt instrument. Free tax services Decedents, Appreciated property you gave the decedent. Free tax services , Decedent's capital loss. Free tax services U. Free tax services S. Free tax services savings bond interest, reporting of, Decedents. Free tax services Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Free tax services Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Free tax services Dividends, Dividends and Other Distributions, Form 1099-DIV. Free tax services (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Free tax services , Child's Alaska Permanent Fund dividends. Free tax services Exempt-interest, Exempt-interest dividends. Free tax services , Exempt-interest dividends. Free tax services , Exempt-interest dividends on mutual fund stock. Free tax services Extraordinary, Extraordinary dividends. Free tax services Holding period, Holding period. Free tax services Insurance policies, Dividends on insurance policies. Free tax services Money market funds, Money Market Funds Nominees, Nominees. Free tax services , Nominees. Free tax services Ordinary, Ordinary Dividends Patronage, Patronage dividends. Free tax services Payments in lieu of, Payments in lieu of dividends. Free tax services Qualified, Qualified Dividends, Qualified dividends. Free tax services , Child's qualified dividends. Free tax services Qualified foreign corporation, Qualified foreign corporation. Free tax services Received in January, Dividends received in January. Free tax services Reinvestment of, Reinvested distributions. Free tax services Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Free tax services , Dividend reinvestment plans. Free tax services Reporting requirements, Form 1099-DIV. Free tax services , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Free tax services Sale or trade vs. Free tax services , Dividend versus sale or trade. Free tax services Scrip, Scrip dividends. Free tax services Sold stock, Dividends on stock sold. Free tax services Stock, Stock dividends. Free tax services , Stock dividends. Free tax services Underreported, Underreported interest and dividends. Free tax services Veterans' insurance, Interest on VA dividends. Free tax services , Dividends on veterans' insurance. Free tax services Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Free tax services Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Free tax services Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Free tax services Enterprise zone facility bonds, Enterprise zone facility bonds. Free tax services Equity option, Equity option. Free tax services Estate income received by beneficiary, Beneficiary of an estate or trust. Free tax services Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Free tax services Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Free tax services , Fair market value less than donor's adjusted basis. Free tax services , Fair market value. Free tax services Federal guarantee on bonds, Federally guaranteed bonds. Free tax services Fees to buy or sell, Fees to buy or sell. Free tax services Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Free tax services Foreign currency transactions, Foreign currency contract. Free tax services Foreign income, Reminders Form 1040, Form 1040. Free tax services , Form 1040A or Form 1040. Free tax services Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Free tax services Form 1040, Schedule D, How to report gain. Free tax services Form 1040A, Form 1040A. Free tax services Form 1040X, Filing a claim for refund. Free tax services Form 1041, Filing requirement. Free tax services Form 1065, Filing requirement. Free tax services Schedule K-1, Schedule K-1 (Form 1065). Free tax services Form 1066, Schedule Q, Schedule Q (Form 1066). Free tax services , Investment expenses from pass-through entities. Free tax services Form 1096, File Form 1099-INT with the IRS. Free tax services , File Form 1099-DIV with the IRS. Free tax services , File Form 1099-B or Form 1099-S with the IRS. Free tax services Form 1099-B, Form 1099-B. Free tax services , Form 1099-B transactions. Free tax services , File Form 1099-B or Form 1099-S with the IRS. Free tax services Form 1099-CAP, Form 1099-CAP transactions. Free tax services Form 1099-DIV, General Information, Form 1099-DIV. Free tax services , Form 1099-DIV. Free tax services , File Form 1099-DIV with the IRS. Free tax services Form 1099-INT, General Information, Form 1099-INT. Free tax services , Form 1099-INT for U. Free tax services S. Free tax services savings bond interest. Free tax services , Form 1099-INT. Free tax services , File Form 1099-INT with the IRS. Free tax services , Forms 1099-INT and 1099-OID. Free tax services , Forms 1099-INT and 1099-OID. Free tax services Form 1099-MISC, Form 1099-MISC. Free tax services , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Free tax services , Form 1099-OID, Form 1099-OID. Free tax services , Forms 1099-INT and 1099-OID. Free tax services , Forms 1099-INT and 1099-OID. Free tax services Form 1099-S, Form 1099-S transactions. Free tax services , File Form 1099-B or Form 1099-S with the IRS. Free tax services Form 1120, Filing requirement. Free tax services Form 2439, Undistributed capital gains of mutual funds and REITs. Free tax services Form 3115, Change from method 2. Free tax services , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Free tax services Form 4797, How to report. Free tax services , Losses on Section 1244 (Small Business) Stock, How to report. Free tax services Form 4952, Form 4952 Form 6198, At-risk rules. Free tax services Form 6781, Form 6781. Free tax services , How to report. Free tax services , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Free tax services Form 8275, Negligence or disregard of rules or regulations. Free tax services Form 8275-R, Negligence or disregard of rules or regulations. Free tax services Form 8582, Form 8582. Free tax services Form 8615, Tax on unearned income of certain children. Free tax services Form 8815, Form 8815. Free tax services , Figuring the interest part of the proceeds (Form 8815, line 6). Free tax services , Interest excluded under the Education Savings Bond Program. Free tax services Form 8824, How to report. Free tax services Form 8832, Clubs formed before 1997. Free tax services Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Free tax services Form 8949 Bad debts, How to report bad debts. Free tax services Basis adjustment, Basis adjustment. Free tax services Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Free tax services Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Free tax services Form 1099-B, Form 1099-B. Free tax services , Form 1099-B transactions. Free tax services Form 1099-CAP, Form 1099-CAP transactions. Free tax services Form 1099-S, Form 1099-S transactions. Free tax services Fractional shares, Fractional shares. Free tax services Gain, qualified small business stock, How to report gain. Free tax services How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Free tax services Marked-to-market election, Mark-to-market election made. Free tax services Market discount bonds, Market discount bonds. Free tax services , Market discount bonds. Free tax services Musical compositions, Capital asset treatment for self-created musical works. Free tax services Nominees, Nominees. Free tax services Nonbusiness bad debt, Nonbusiness bad debt. Free tax services Nondividend distributions, Nondividend distributions. Free tax services Option, How to report. Free tax services Property bought at various times, Sale of property bought at various times. Free tax services Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Free tax services Sale expenses, Sale expenses. Free tax services Short-term gains and losses, Short-term gains and losses. Free tax services Software, Stocks and Bonds Worthless securities, How to report loss. Free tax services Form SS-4, Identifying number. Free tax services Form W-8BEN, Nonresident aliens. Free tax services Form W-9, Certification. Free tax services Fractional shares, Fractional shares. Free tax services , Automatic investment service. Free tax services Free tax services, Free help with your tax return. Free tax services Frozen deposits, Interest income on frozen deposits. Free tax services , Frozen deposits. Free tax services Futures contracts Regulated, Regulated futures contract. Free tax services Securities, Securities futures contract. Free tax services , Securities futures contract to sell. Free tax services , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Free tax services Wash sales, Options and futures contracts. Free tax services G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Free tax services (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Free tax services , Property Received as a Gift, Property received as a gift. Free tax services Gifts of shares, Shares received as gift. Free tax services Government obligations, Government obligations. Free tax services H Hedging transactions, Hedging exception. Free tax services , Hedging Transactions, Hedging transaction. Free tax services Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Free tax services Shares acquired by reinvestment, Reinvested distributions. Free tax services Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Free tax services S. Free tax services , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Free tax services Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Free tax services Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Free tax services Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Free tax services Transfer by inheritance, Transfer by inheritance. Free tax services Insolvency of contractors, Insolvency of contractor. Free tax services Installment sales, Installment sales. Free tax services Insurance Borrowing on, Borrowing on insurance. Free tax services Dividends, interest on, Interest on insurance dividends. Free tax services , Dividends on insurance policies. Free tax services Interest option on, Interest option on insurance. Free tax services Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Free tax services Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Free tax services Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Free tax services , Dividends on veterans' insurance. Free tax services Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Free tax services , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Free tax services Paid in advance, Interest paid in advance. Free tax services Straddles, Interest expense and carrying charges on straddles. Free tax services Interest income, Interest Income Annuity contracts, Interest on annuity contract. Free tax services Bonds traded flat, Bonds traded flat. Free tax services Certificates of deposits, Certificates of deposit and other deferred interest accounts. Free tax services Condemnation awards, Interest on condemnation award. Free tax services Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Free tax services Dividends on deposit or share accounts, Dividends that are actually interest. Free tax services Frozen deposits, Interest income on frozen deposits. Free tax services , Frozen deposits. Free tax services Gift for opening account, Gift for opening account. Free tax services Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Free tax services Installment sale payments, Installment sale payments. Free tax services Insurance dividends, Interest on insurance dividends. Free tax services Money market funds, Money market funds. Free tax services Nominee distributions, Nominees. Free tax services Prepaid insurance premiums, Prepaid insurance premiums. Free tax services Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Free tax services Seller-financed mortgage, Form 1040A. Free tax services , Interest on seller-financed mortgage. Free tax services Tax refunds, Interest on tax refunds. Free tax services Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Free tax services Taxable, Taxable Interest — General, Bonds traded flat. Free tax services , Taxation of interest. Free tax services , Taxable Interest U. Free tax services S. Free tax services savings bonds, person responsible for tax (Table 1-2), Table 1-2. Free tax services Who Pays the Tax on U. Free tax services S. Free tax services Savings Bond Interest Underreported, Underreported interest and dividends. Free tax services Unstated, Unstated interest. Free tax services Usurious interest, Usurious interest. Free tax services VA insurance dividends, Interest on VA dividends. Free tax services Investment clubs, Investment Clubs, Filing requirement. Free tax services Investment counsel and advice, Investment counsel and advice. Free tax services Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Free tax services At-risk rules, At-risk rules. Free tax services Deductible, Expenses of Producing Income Interest, Investment interest deducted. Free tax services Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Free tax services Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Free tax services , Investment income of child reported on parent's return. Free tax services General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Free tax services Where To Report Common Types of Investment Income Investment property, Investment property. Free tax services Basis, Basis of Investment Property Definition, Investment property. Free tax services Gain or loss treatment, Investment property. Free tax services Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Free tax services Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Free tax services Joint and separate returns, Joint return. Free tax services , Joint and separate returns. Free tax services L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Free tax services Reporting requirements, How to report. Free tax services Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Free tax services Listed options, Listed option. Free tax services Load charges, Commissions and load charges. Free tax services Loans Below-market, Below-Market Loans, Effective dates. Free tax services Gift and demand, Gift and demand loans. Free tax services Guarantees, Loan guarantees. Free tax services Term, Term loans. Free tax services Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Free tax services Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Free tax services Losses on sales or trades, Property received from a related party. Free tax services (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Free tax services , Loss carryback election. Free tax services Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Free tax services Passive activities, Passive activity losses. Free tax services , Passive activity losses. Free tax services , Passive activity losses and credits. Free tax services , Losses from passive activities. Free tax services Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Free tax services Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Free tax services Market discount bonds, Market discount. Free tax services , Market Discount Bonds, Partial principal payments. Free tax services , Limit on interest deduction for market discount bonds. Free tax services , Market discount on bonds. Free tax services , Market discount bonds. Free tax services , Market discount bonds. Free tax services Accrued market discount, Accrued market discount. Free tax services Maximum rate of capital gains (Table 4-4), Table 4-4. Free tax services What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Free tax services Meetings, expenses of attending, Stockholders' meetings. Free tax services Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Free tax services , Mixed straddles. Free tax services Money market funds, Money Market Funds Interest income, Money market funds. Free tax services Mortgages Revenue bonds, Mortgage revenue bonds. Free tax services Secondary liability on home, Secondary liability on home mortgage. Free tax services Seller-financed, Interest on seller-financed mortgage. Free tax services Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Free tax services , Tax-exempt state and local government bonds. Free tax services (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Free tax services , Choosing to include net capital gain. Free tax services , Including mutual fund or REMIC expenses in income. Free tax services , Shares in a mutual fund or REIT. Free tax services , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Free tax services Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Free tax services publicly offered, Publicly-offered mutual funds. Free tax services N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Free tax services New York Liberty bonds, New York Liberty bonds. Free tax services NIIT, What's New, Net investment income tax (NIIT). Free tax services Nominee distributions Dividends, Nominees. Free tax services , Nominees. Free tax services Interest income, Nominees. Free tax services , Nominee distributions. Free tax services Original issue discount, Nominee. Free tax services Nonbusiness bad debts, Nonbusiness bad debt. Free tax services , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Free tax services Nonqualified preferred stock, Nonqualified preferred stock. Free tax services Nonresident aliens Backup withholding, Nonresident aliens. Free tax services Nontaxable return of capital, Basis adjustment. Free tax services Nontaxable stock rights, Nontaxable stock rights. Free tax services Nontaxable trades, Nontaxable Trades, Nontaxable trades. Free tax services Notes Individuals, bought at discount, Notes of individuals. Free tax services U. Free tax services S. Free tax services Treasury (see U. Free tax services S. Free tax services Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Free tax services Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Free tax services , Cash settlement option. Free tax services Dealer equity, Dealer equity option. Free tax services Deep-in-the-money, Qualified covered call options and optioned stock. Free tax services Employee stock, Reminders Equity, Equity option. Free tax services Gain or loss, Options, Qualified covered call options and optioned stock. Free tax services Holding period, Option exercised. Free tax services Listed, Listed option. Free tax services Nonequity, Nonequity option. Free tax services Qualified covered call, Qualified covered call options and optioned stock. Free tax services Reporting requirements, How to report. Free tax services Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Free tax services Wash sales, Options and futures contracts. Free tax services Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Free tax services Original issue discount (OID), Original issue discount. Free tax services , Original Issue Discount (OID), Stripped tax-exempt obligations. Free tax services , Original issue discount (OID) on debt instruments. Free tax services Adjustment to, Original issue discount (OID) adjustment. Free tax services Reporting requirements, Exceptions to reporting OID. Free tax services , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Free tax services Passive activities Gains and losses, Passive activity losses. Free tax services , Passive activity losses. Free tax services , Passive activity losses and credits. Free tax services , Losses from passive activities. Free tax services , Passive activity gains and losses. Free tax services Patronage dividends, Patronage dividends. Free tax services Penalties Accuracy-related, Accuracy-related penalty. Free tax services , Accuracy-related penalties. Free tax services Backup withholding, Penalties. Free tax services Civil fraud, Civil fraud penalty. Free tax services Early withdrawal, Interest subject to penalty for early withdrawal. Free tax services , Penalty on early withdrawal of savings. Free tax services Failure to pay tax, Failure to pay tax. Free tax services Failure to supply SSN, Penalty for failure to supply SSN. Free tax services Substantial understatement, Substantial understatement of tax. Free tax services Valuation misstatement, Substantial valuation misstatement. Free tax services Political parties Debts owed by, Debts owed by political parties. Free tax services Preferred stock Nonqualified, Nonqualified preferred stock. Free tax services Redeemable at a premium, Preferred stock redeemable at a premium. Free tax services Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Free tax services , Premiums on bonds. Free tax services Private activity bonds, Private activity bonds. Free tax services Public utility stock reinvestment, Public utilities. Free tax services Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Free tax services Puts and Calls Q Qualified dividends, Qualified dividends. Free tax services Qualified small business stock, Qualified small business stock. Free tax services , Qualified small business stock. Free tax services , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Free tax services , Shares in a mutual fund or REIT. Free tax services , Loss on mutual fund or REIT stock held 6 months or less. Free tax services Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Free tax services , Including mutual fund or REMIC expenses in income. Free tax services Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Free tax services Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Free tax services Redemption or retirement of bonds, Redemption or retirement of bonds. Free tax services Regulated futures contract, Regulated futures contract. Free tax services Reinvestment rights, Commissions and load charges. Free tax services REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Free tax services , Related Party Transactions, Property received from a related party. Free tax services Related persons, Related persons. Free tax services REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Free tax services Reporting requirements Bad debts, How to report bad debts. Free tax services Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Free tax services , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Free tax services Interest on U. Free tax services S. Free tax services savings bonds, Reporting options for cash method taxpayers. Free tax services , Choice to report interest each year. Free tax services Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Free tax services Options, How to report. Free tax services Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Free tax services Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Free tax services Straddles, Section 1256 contracts and straddles. Free tax services Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Free tax services Trades, How To Report Repossession of real property, Real property repossessed. Free tax services Restricted property, Restricted property. Free tax services Restricted stock, Dividends received on restricted stock. Free tax services Retirement of debt instrument, Retirement of debt instrument. Free tax services Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Free tax services Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Free tax services Safe deposit box, Safe deposit box rent. Free tax services Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Free tax services S. Free tax services savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Free tax services Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Free tax services Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Free tax services Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Free tax services , Section 1256 contract options. Free tax services , Section 1256 contracts and straddles. Free tax services Net gain on, Net section 1256 contracts gain. Free tax services Net loss on, Net section 1256 contracts loss. Free tax services Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Free tax services Lost, stolen, etc. Free tax services , cost of replacing, Cost of replacing missing securities. Free tax services Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Free tax services Securities futures contracts, Dealer securities futures contract. Free tax services , Securities futures contract. Free tax services , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Free tax services Seller-financed mortgages, Interest on seller-financed mortgage. Free tax services Short sales, Short Sales, Extraordinary dividends. Free tax services Adjusted basis, Short sales. Free tax services Expenses of, Short-sale expenses. Free tax services Extraordinary dividends, Extraordinary dividends. Free tax services Puts, Put option as short sale. Free tax services Small business investment company stock, Short sale. Free tax services Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Free tax services Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Free tax services , Acquisition discount on short-term obligations. Free tax services , Short-term government obligations. Free tax services Interest deduction, limit on, Limit on interest deduction for short-term obligations. Free tax services Sixty/forty (60/40) rule, 60/40 rule. Free tax services Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Free tax services Reporting requirements, How to report. Free tax services Small business stock, Qualified small business stock. Free tax services , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Free tax services , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Free tax services Joint accounts, SSN for joint account. Free tax services Requirement to give, Social security number (SSN). Free tax services Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Free tax services , SSBIC stock. Free tax services Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Free tax services Registration requirement, Registration requirement. Free tax services Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Free tax services , Basis adjustment. Free tax services , Basis. Free tax services , Stocks and Bonds, Basis of replacement stock. Free tax services Capital asset, Stocks, stock rights, and bonds. Free tax services Constructive ownership, Constructive ownership of stock. Free tax services Convertible, Convertible stocks and bonds. Free tax services Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Free tax services , Automatic investment service. Free tax services Identification, Identifying stock or bonds sold. Free tax services Installment sales, Installment sales. Free tax services Nonqualified preferred stock, Nonqualified preferred stock. Free tax services Options for employees, Reminders Public utility, reinvestment, Public utilities. Free tax services Redemption of, Redemption of stock. Free tax services Replacement stock, Basis of replacement stock. Free tax services Restricted stock, Dividends received on restricted stock. Free tax services Rights, Distributions of Stock and Stock Rights, Stock rights. Free tax services , Nontaxable stock rights. Free tax services S corporations, S corporation stock. Free tax services Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Free tax services , Qualified small business stock. Free tax services Specialized small business investment company, Specialized small business investment company stock or partnership interest. Free tax services Splits, Stock splits. Free tax services Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Free tax services Trades, Stock for stock of the same corporation. Free tax services Trust instruments treated as, Certain trust instruments treated as stock. Free tax services Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Free tax services Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Free tax services Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Free tax services , Mixed straddles. Free tax services , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Free tax services Stripped bonds and coupons, Stripped bonds or coupons. Free tax services , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Free tax services Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Free tax services What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Free tax services Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Free tax services Puts and Calls U. Free tax services S. Free tax services savings bonds, person responsible for tax (Table 1-2), Table 1-2. Free tax services Who Pays the Tax on U. Free tax services S. Free tax services Savings Bond Interest Tax credit bonds, Tax credit bonds. Free tax services Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Free tax services Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Free tax services Tax-exempt income Expenses of, Tax-exempt income. Free tax services Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Free tax services Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Free tax services , Discounted tax-exempt obligations. Free tax services Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Free tax services Taxes State and local transfer, State and local transfer taxes. Free tax services State income, State income taxes. Free tax services Term loans, Term loans. Free tax services Trade or business, Passive activity. Free tax services Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Free tax services Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Free tax services Taxable, Property Received in Taxable Trades U. Free tax services S. Free tax services Treasury notes or bonds, U. Free tax services S. Free tax services Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Free tax services S. Free tax services Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Free tax services , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Free tax services Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Free tax services U U. Free tax services S. Free tax services savings bonds, U. Free tax services S. Free tax services obligations. Free tax services , U. Free tax services S. Free tax services Savings Bonds Reporting interest on, U. Free tax services S. Free tax services obligations. Free tax services , U. Free tax services S. Free tax services Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Free tax services Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Free tax services Tax, responsible person (Table 1-2), Table 1-2. Free tax services Who Pays the Tax on U. Free tax services S. Free tax services Savings Bond Interest U. Free tax services S. Free tax services Treasury bills, notes, and bonds, U. Free tax services S. Free tax services obligations. Free tax services , U. Free tax services S. Free tax services Treasury Bills, Notes, and Bonds, U. Free tax services S. Free tax services Treasury Notes or Bonds, U. Free tax services S. Free tax services Treasury notes and bonds. Free tax services Undistributed capital gains, Undistributed capital gains. Free tax services Usurious interest, Usurious interest. Free tax services V Veterans' insurance Dividends on, Dividends on veterans' insurance. Free tax services W Warrants, Warrants. Free tax services Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Free tax services Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Free tax services Worksheets Capital loss carryover, Worksheet 4-1. Free tax services Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Free tax services Prev  Up     Home   More Online Publications