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

How Do I File My 2011 Taxes Now

Tax Form 1040 EzForm 1040ez2007 Tax Return Online FreeCan Ie File An Amended Tax ReturnHow Do I Amend My 2013 Tax ReturnFile Free State And Federal Taxes Online1040 Tax Form 2011Irs Gov Form 1040Walmart Free Tax Preparation 2013H&r Block Free Military TaxesHrblock TaxEz FormsHow Much Does It Cost To Amend A Tax ReturnFree Online 1040ez1040ez Printable Tax FormsFile 2006 Federal Taxes FreeH & R Block For MilitaryState Taxes Free E File1040x Form 2013H R Block 2011Free Turbo Tax 1040ez1040ez Instructions 2013Amend Your Tax ReturnFiling Amended Tax ReturnH&r Block Home EditionHrblock Taxcut1040nr Ez940 Ez FormForm 1040ez 2011How Can I File My 2006 TaxesSelf Employment Taxes2011 1040ez InstructionsFederal Tax 1040ez1040 Ez For 2011Ez Form OnlineTax Act 2011 LoginIrs.gov 1040x FormHow To File 2010 Taxes LateH And R Block Free TaxHrblock

How Do I File My 2011 Taxes Now

How do i file my 2011 taxes now Publication 3 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Coordinated Issue Papers - LB&I

Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

 

Page Last Reviewed or Updated: 23-Jan-2014

The How Do I File My 2011 Taxes Now

How do i file my 2011 taxes now 3. How do i file my 2011 taxes now   Filing Information for Individuals in Certain U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Internal Revenue Service. How do i file my 2011 taxes now This chapter covers the general rules for filing returns in the five possessions. How do i file my 2011 taxes now You must first determine if you are a bona fide resident of the relevant possession. How do i file my 2011 taxes now See chapter 1 for a discussion of the requirements you must meet. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Contact information is listed in this chapter under the heading for each possession. How do i file my 2011 taxes now American Samoa American Samoa has its own separate and independent tax system. How do i file my 2011 taxes now Although its tax laws are modeled on the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Internal Revenue Code, there are certain differences. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now The fax number is (684) 633-1513. How do i file my 2011 taxes now You can get forms and publications at www. How do i file my 2011 taxes now americansamoa. How do i file my 2011 taxes now gov. How do i file my 2011 taxes now The addresses and phone numbers listed above are subject to change. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax on their American Samoa source income. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or resident alien. How do i file my 2011 taxes now   If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. How do i file my 2011 taxes now An American Samoa tax return reporting your gross income from worldwide sources. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. How do i file my 2011 taxes now However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government employees under Special Rules for American Samoa, later). How do i file my 2011 taxes now To exclude American Samoa source income, attach a completed Form 4563 to your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (see Form 4563 for more information). How do i file my 2011 taxes now If you are excluding American Samoa source income on your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now For more information, see Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now Nonresident alien. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now An American Samoa tax return reporting worldwide income. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040, U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now For more information, see U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government employees under Special Rules for American Samoa, later. How do i file my 2011 taxes now To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (see Form 4563 , below, for more information). How do i file my 2011 taxes now For all other tax purposes, however, you will be treated as a nonresident alien individual. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now There are also limitations on what deductions and credits are allowed. How do i file my 2011 taxes now See Publication 519 for more information. How do i file my 2011 taxes now Form 4563. How do i file my 2011 taxes now   If you must file a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Form 4563 cannot be filed by itself. How do i file my 2011 taxes now There is an example of a filled-in Form 4563 in chapter 5. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments (including Form 4563) to: Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Self-employment tax. How do i file my 2011 taxes now   If you are not required to file a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. How do i file my 2011 taxes now Additional Medicare Tax. How do i file my 2011 taxes now   Beginning in 2013, you may be required to pay Additional Medicare Tax. How do i file my 2011 taxes now Also, you may need to report Additional Medicare Tax withheld by your employer. How do i file my 2011 taxes now For more information see Additional Medicare Tax under Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now Net Investment Income Tax. How do i file my 2011 taxes now   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now g. How do i file my 2011 taxes now , $200,000 for single filers. How do i file my 2011 taxes now The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How do i file my 2011 taxes now See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. How do i file my 2011 taxes now Estimated tax payments. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/e-pay. How do i file my 2011 taxes now   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now and American Samoa tax returns, and claims a foreign tax credit on the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now return for taxes paid to American Samoa. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or resident alien. How do i file my 2011 taxes now   If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now An American Samoa tax return reporting only your income from sources within American Samoa. How do i file my 2011 taxes now Wages for services performed in American Samoa, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from sources within American Samoa. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return reporting your income from worldwide sources. How do i file my 2011 taxes now You can take a credit against your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return. How do i file my 2011 taxes now De minimis exception to determining source of income. How do i file my 2011 taxes now   In certain situations you will not have income from a possession. How do i file my 2011 taxes now See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How do i file my 2011 taxes now Nonresident alien. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now An American Samoa tax return reporting only your income from sources within American Samoa. How do i file my 2011 taxes now In this situation, wages for services performed in American Samoa, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from sources within American Samoa. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040NR, U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Nonresident Alien Income Tax Return) reporting U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now source income according to the rules for a nonresident alien. How do i file my 2011 taxes now See the Instructions for Form 1040NR. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments to: Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. How do i file my 2011 taxes now Civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040) and a state and/or local tax return, if required. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government employees. How do i file my 2011 taxes now   If you are employed in American Samoa by the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   Wages and salaries paid to employees of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government and its agencies are also subject to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now federal income tax. How do i file my 2011 taxes now These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return. How do i file my 2011 taxes now   If you report government wages on both your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now and American Samoa tax returns, you can take a credit on your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return for income taxes paid or accrued to American Samoa. How do i file my 2011 taxes now Figure the credit on Form 1116, and attach that form to your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return, Form 1040. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Moving expense deduction. How do i file my 2011 taxes now   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. How do i file my 2011 taxes now Likewise, the expenses of a move back to the United States are generally attributable to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now earned income. How do i file my 2011 taxes now   If your move was to American Samoa, report your deduction for moving expenses as follows. How do i file my 2011 taxes now If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. How do i file my 2011 taxes now If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax returns. How do i file my 2011 taxes now Also, for purposes of a tax credit against your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. How do i file my 2011 taxes now   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. How do i file my 2011 taxes now Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. How do i file my 2011 taxes now See Double Taxation in chapter 4. How do i file my 2011 taxes now The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. How do i file my 2011 taxes now Although it is modeled after the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now system, there are differences in law and tax rates. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. How do i file my 2011 taxes now    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. How do i file my 2011 taxes now You can access the Hacienda website at www. How do i file my 2011 taxes now hacienda. How do i file my 2011 taxes now gobierno. How do i file my 2011 taxes now pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. How do i file my 2011 taxes now gobierno. How do i file my 2011 taxes now pr. How do i file my 2011 taxes now The addresses and phone numbers listed above are subject to change. How do i file my 2011 taxes now Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. How do i file my 2011 taxes now The income reported on each return depends on your residency status in Puerto Rico. How do i file my 2011 taxes now To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. How do i file my 2011 taxes now Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or resident alien. How do i file my 2011 taxes now   If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A Puerto Rico tax return reporting income from worldwide sources. How do i file my 2011 taxes now If you report U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return reporting income from worldwide sources, but excluding Puerto Rico source income. How do i file my 2011 taxes now However, see U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government employees under Special Rules for Puerto Rico, later, for an exception. How do i file my 2011 taxes now If you are excluding Puerto Rico income on your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. How do i file my 2011 taxes now For more information, see Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now If all of your income is from Puerto Rico sources, you are not required to file a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return. How do i file my 2011 taxes now However, if you have self-employment income, see Self-employment tax , later. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen only. How do i file my 2011 taxes now   If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government or its agencies) that you earned before the date you changed your residence. How do i file my 2011 taxes now For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. How do i file my 2011 taxes now Nonresident alien. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now A Puerto Rico tax return reporting income from worldwide sources. How do i file my 2011 taxes now If you report U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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). How do i file my 2011 taxes now For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now There are also limitations on what deductions and credits are allowed. How do i file my 2011 taxes now See Publication 519 for more information. How do i file my 2011 taxes now Self-employment tax. How do i file my 2011 taxes now   If you have no U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Additional Medicare Tax. How do i file my 2011 taxes now   Beginning in 2013, you may be required to pay Additional Medicare Tax. How do i file my 2011 taxes now Also, you may need to report Additional Medicare Tax withheld by your employer. How do i file my 2011 taxes now For more information see Additional Medicare Tax under Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now Net Investment Income Tax. How do i file my 2011 taxes now   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now g. How do i file my 2011 taxes now , $200,000 for single filers. How do i file my 2011 taxes now The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How do i file my 2011 taxes now See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. How do i file my 2011 taxes now Estimated tax payments. How do i file my 2011 taxes now   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)). How do i file my 2011 taxes now   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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/e-pay. How do i file my 2011 taxes now   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or resident alien. How do i file my 2011 taxes now   If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A Puerto Rico tax return reporting only your income from Puerto Rico sources. How do i file my 2011 taxes now Wages for services performed in Puerto Rico, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from Puerto Rico sources. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return reporting income from worldwide sources. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now taxes (see chapter 4 for more information). How do i file my 2011 taxes now Nonresident alien. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now A Puerto Rico tax return reporting only your income from Puerto Rico sources. How do i file my 2011 taxes now Wages for services performed in Puerto Rico, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from Puerto Rico sources. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040NR) according to the rules for a nonresident alien. How do i file my 2011 taxes now See the Instructions for Form 1040NR. How do i file my 2011 taxes now De minimis exception to determining source of income. How do i file my 2011 taxes now   In certain situations you will not have income from a possession. How do i file my 2011 taxes now See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How do i file my 2011 taxes now Use the addresses listed below to file your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now and Puerto Rico income tax returns. How do i file my 2011 taxes now If you are not including a check or a money order, send your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments to: Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government employees. How do i file my 2011 taxes now   Wages and cost-of-living allowances paid by the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. How do i file my 2011 taxes now However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   These wages are also subject to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax, but the cost-of-living allowances are excludable. How do i file my 2011 taxes now A foreign tax credit is available in order to avoid double taxation. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. How do i file my 2011 taxes now Civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040) and a state and/or local tax return, if required. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Income from sources outside Puerto Rico and the United States. How do i file my 2011 taxes now   If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now In addition to your Puerto Rico and U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax returns, you may also have to file a return with the country or possession from which your outside income was derived. How do i file my 2011 taxes now To avoid double taxation, a foreign tax credit is generally available for either the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now or Puerto Rico return. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Thomas Red is a bona fide resident of Puerto Rico and a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen. How do i file my 2011 taxes now He traveled to the Dominican Republic and worked in the construction industry for 1 month. How do i file my 2011 taxes now His wages were $20,000. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now He may also have to file a tax return with the Dominican Republic. How do i file my 2011 taxes now Moving expense deduction. How do i file my 2011 taxes now   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. How do i file my 2011 taxes now Likewise, the expenses of a move back to the United States are generally attributable to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now earned income. How do i file my 2011 taxes now   If your move was to Puerto Rico, report your deduction for moving expenses as follows. How do i file my 2011 taxes now If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. How do i file my 2011 taxes now If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax returns. How do i file my 2011 taxes now Also, for purposes of a tax credit against your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. How do i file my 2011 taxes now   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How do i file my 2011 taxes now Additional child tax credit. How do i file my 2011 taxes now   If you are not required to file a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now income tax return, this credit is available only if you meet all three of the following conditions. How do i file my 2011 taxes now You were a bona fide resident of Puerto Rico during the entire tax year. How do i file my 2011 taxes now Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. How do i file my 2011 taxes now You had three or more qualifying children. How do i file my 2011 taxes now (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. How do i file my 2011 taxes now ) If your income exceeds certain levels, you may be disqualified from receiving this credit. How do i file my 2011 taxes now Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. How do i file my 2011 taxes now Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. How do i file my 2011 taxes now Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. How do i file my 2011 taxes now See Double Taxation in chapter 4. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. How do i file my 2011 taxes now You can order forms and publications through the fax at (670) 664-1015. How do i file my 2011 taxes now You can get forms and publications at www. How do i file my 2011 taxes now cnmidof. How do i file my 2011 taxes now net. How do i file my 2011 taxes now The addresses and phone numbers listed above are subject to change. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Your residency status with regard to the CNMI determines which return you will file. How do i file my 2011 taxes now Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. How do i file my 2011 taxes now Bona Fide Resident of the CNMI If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Include income from worldwide sources on your CNMI return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now However, if you were self-employed in 2013, see Self-employment tax , later. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now David Gold was a bona fide resident of the CNMI for 2013. How do i file my 2011 taxes now He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now corporations that carry on business mainly in the United States. How do i file my 2011 taxes now He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. How do i file my 2011 taxes now He reports his total income of $34,000 on the CNMI return. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Include income from worldwide sources on your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now Note. How do i file my 2011 taxes now You may also need to complete Form 5074. How do i file my 2011 taxes now You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. How do i file my 2011 taxes now Form 5074. How do i file my 2011 taxes now   If you file a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   The United States and the CNMI use this form to divide your income taxes. How do i file my 2011 taxes now   There is an example of a filled-in Form 5074 in chapter 5. How do i file my 2011 taxes now De minimis exception to determining source of income. How do i file my 2011 taxes now   In certain situations you will not have income from a possession. How do i file my 2011 taxes now See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How do i file my 2011 taxes now Citizen or resident alien of the United States but not a bona fide resident of the CNMI. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments to: Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A CNMI tax return reporting only your income from sources within the CNMI. How do i file my 2011 taxes now In this situation, wages for services performed in the CNMI, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from sources within the CNMI. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040NR) reporting U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now source income according to the rules for a nonresident alien. How do i file my 2011 taxes now See the instructions for Form 1040NR. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments to:  Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now resident alien during the tax year, file your income tax return with the CNMI. How do i file my 2011 taxes now Include income from worldwide sources on your CNMI return. How do i file my 2011 taxes now Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. How do i file my 2011 taxes now Joint return. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now If the spouse with the greater AGI is a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now For this purpose, income is determined without regard to community property laws. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Marsha Blue, a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Marsha earned $65,000 as a computer programmer in the United States. How do i file my 2011 taxes now Her spouse earned $20,000 as an artist in the CNMI. How do i file my 2011 taxes now Marsha and her spouse will file a joint return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If you are a member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040) and a state and/or local tax return, if required. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return. How do i file my 2011 taxes now Moving expense deduction. How do i file my 2011 taxes now   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. How do i file my 2011 taxes now Likewise, the expenses of a move back to the United States are generally attributable to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now earned income. How do i file my 2011 taxes now   If your move was to the CNMI, report your deduction for moving expenses as follows. How do i file my 2011 taxes now If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How do i file my 2011 taxes now Foreign tax credit. How do i file my 2011 taxes now   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now income tax return for tax paid to the CNMI. How do i file my 2011 taxes now Self-employment tax. How do i file my 2011 taxes now   If you have no U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Additional Medicare Tax. How do i file my 2011 taxes now   Beginning in 2013, you may be required to pay Additional Medicare Tax. How do i file my 2011 taxes now Also, you may need to report Additional Medicare Tax withheld by your employer. How do i file my 2011 taxes now For more information see Additional Medicare Tax under Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now Estimated tax payments. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now Payment of estimated tax. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. How do i file my 2011 taxes now   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). How do i file my 2011 taxes now For this purpose, income is determined without regard to community property laws. How do i file my 2011 taxes now Early payment. How do i file my 2011 taxes now   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. How do i file my 2011 taxes now If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. How do i file my 2011 taxes now   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/e-pay. How do i file my 2011 taxes now   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. How do i file my 2011 taxes now Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. How do i file my 2011 taxes now See Double Taxation in chapter 4. How do i file my 2011 taxes now Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. How do i file my 2011 taxes now You can order forms and publications through the fax at (671) 633-2643. How do i file my 2011 taxes now You can get forms and publications at www. How do i file my 2011 taxes now guamtax. How do i file my 2011 taxes now com. How do i file my 2011 taxes now The addresses and phone numbers listed above are subject to change. How do i file my 2011 taxes now Which Return To File Bona fide residents of Guam are subject to special U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax rules. How do i file my 2011 taxes now In general, all individuals with income from Guam will file only one return—either to Guam or the United States. How do i file my 2011 taxes now Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. How do i file my 2011 taxes now This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. How do i file my 2011 taxes now Include income from worldwide sources on your Guam return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now However, if you were self-employed in 2013, see Self-employment tax , later. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Gary Barker was a bona fide resident of Guam for 2013. How do i file my 2011 taxes now He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now corporations that carry on business mainly in the United States. How do i file my 2011 taxes now He must file a 2013 income tax return with the Government of Guam. How do i file my 2011 taxes now He reports his total income of $27,000 on the Guam return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 23607 GMF, GU 96921 U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Include income from worldwide sources on your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now You may also need to complete Form 5074. How do i file my 2011 taxes now You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. How do i file my 2011 taxes now Form 5074. How do i file my 2011 taxes now   If you file a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   The United States and Guam use this form to divide your income taxes. How do i file my 2011 taxes now   See the Illustrated Example of Form 5074 in chapter 5. How do i file my 2011 taxes now De minimis exception to determining source of income. How do i file my 2011 taxes now   In certain situations you will not have income from a possession. How do i file my 2011 taxes now See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A Guam tax return reporting only your income from sources within Guam. How do i file my 2011 taxes now In this situation, wages for services performed in Guam, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from sources within Guam. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040NR) reporting U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now source income according to the rules for a nonresident alien. How do i file my 2011 taxes now See the instructions for Form 1040NR. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments to:  Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen or a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now resident alien during the tax year, file your income tax return with Guam. How do i file my 2011 taxes now Include income from worldwide sources on your Guam return. How do i file my 2011 taxes now Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. How do i file my 2011 taxes now Joint return. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now If the spouse with the greater AGI is a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now For this purpose, income is determined without regard to community property laws. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Bill Whiting, a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Bill earned $45,000 as an engineer in the United States. How do i file my 2011 taxes now His spouse earned $15,000 as a teacher in Guam. How do i file my 2011 taxes now Bill and his spouse will file a joint return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If you are a member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040) and a state and/or local tax return, if required. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return. How do i file my 2011 taxes now Moving expense deduction. How do i file my 2011 taxes now   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. How do i file my 2011 taxes now Likewise, the expenses of a move back to the United States are generally attributable to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now earned income. How do i file my 2011 taxes now   If your move was to Guam, report your deduction for moving expenses as follows. How do i file my 2011 taxes now If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How do i file my 2011 taxes now Foreign tax credit. How do i file my 2011 taxes now   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now income tax return for tax paid to Guam. How do i file my 2011 taxes now Self-employment tax. How do i file my 2011 taxes now   If you have no U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Additional Medicare Tax. How do i file my 2011 taxes now   Beginning in 2013, you may be required to pay Additional Medicare Tax. How do i file my 2011 taxes now Also, you may need to report Additional Medicare Tax withheld by your employer. How do i file my 2011 taxes now For more information see Additional Medicare Tax under Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now Estimated tax payments. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now Payment of estimated tax. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. How do i file my 2011 taxes now   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). How do i file my 2011 taxes now For this purpose, income is determined without regard to community property laws. How do i file my 2011 taxes now Early payment. How do i file my 2011 taxes now   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. How do i file my 2011 taxes now If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/e-pay. How do i file my 2011 taxes now   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. How do i file my 2011 taxes now Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. How do i file my 2011 taxes now See Double Taxation in chapter 4. How do i file my 2011 taxes now The U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands The U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. How do i file my 2011 taxes now An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. How do i file my 2011 taxes now Where To Get Forms and Information For information about filing your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands tax return or about Form 1040INFO, in St. How do i file my 2011 taxes now Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. How do i file my 2011 taxes now Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. How do i file my 2011 taxes now You can order forms and publications through the fax at (340) 774-2672. How do i file my 2011 taxes now For information about filing your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands tax return or about Form 1040INFO, in St. How do i file my 2011 taxes now Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. How do i file my 2011 taxes now I. How do i file my 2011 taxes now 00820–4421 You can order forms and publications by calling (340) 773-1040. How do i file my 2011 taxes now You can order forms and publications through the fax at (340) 773-1006. How do i file my 2011 taxes now You can access the USVI website at www. How do i file my 2011 taxes now viirb. How do i file my 2011 taxes now com. How do i file my 2011 taxes now The addresses and phone numbers listed above are subject to change. How do i file my 2011 taxes now Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. How do i file my 2011 taxes now Include your worldwide income on your USVI return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Pay any balance of tax due with your tax return. How do i file my 2011 taxes now Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now income tax. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. How do i file my 2011 taxes now For more information, see Self-employment tax under Special Rules for the USVI, later. How do i file my 2011 taxes now Form 1040INFO. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now Attach Form 1040INFO to your USVI tax return before filing. How do i file my 2011 taxes now You can get Form 1040INFO by contacting the address or website given earlier. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now Thomas, VI 00802 U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now File your original Form 1040 with the United States and file a signed copy of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. How do i file my 2011 taxes now Use Form 8689 to figure the amount of tax you must pay to the USVI. How do i file my 2011 taxes now Form 8689. How do i file my 2011 taxes now   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. How do i file my 2011 taxes now Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now To receive credit on your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now On the dotted line next to line 72, enter “Form 8689” and show the amounts. How do i file my 2011 taxes now   See the illustrated example in chapter 5. How do i file my 2011 taxes now De minimis exception to determining source of income. How do i file my 2011 taxes now   In certain situations you will not have income from a possession. How do i file my 2011 taxes now See De minimis exception under Compensation for Labor or Personal Services in chapter 2. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now A USVI tax return reporting only your income from sources within the USVI. How do i file my 2011 taxes now In this situation, wages for services performed in the USVI, whether for a private employer, the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Government, or otherwise, is income from sources within the USVI. How do i file my 2011 taxes now A U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040NR) reporting U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now source income according to the rules for a nonresident alien. How do i file my 2011 taxes now See the instructions for Form 1040NR. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. How do i file my 2011 taxes now O. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. How do i file my 2011 taxes now Joint return. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now If the spouse with the greater AGI is a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now For this purpose, income is determined without regard to community property laws. How do i file my 2011 taxes now Example. How do i file my 2011 taxes now Marge Birch, a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Marge earned $55,000 as an architect in the United States. How do i file my 2011 taxes now Her spouse earned $30,000 as a librarian in the USVI. How do i file my 2011 taxes now Marge and her spouse will file a joint return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If you are a member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces who qualified as a bona fide resident of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands in a prior tax year, your absence from the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands solely in compliance with military orders will not change your bona fide residency. How do i file my 2011 taxes now If you did not qualify as a bona fide resident of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands in a prior tax year, your presence in the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands. How do i file my 2011 taxes now Civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces. How do i file my 2011 taxes now   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return (Form 1040) and a state and/or local tax return, if required. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now S. How do i file my 2011 taxes now tax return. How do i file my 2011 taxes now In this case, follow the guidance under U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. How do i file my 2011 taxes now Moving expense deduction. How do i file my 2011 taxes now   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. How do i file my 2011 taxes now Likewise, the expenses of a move back to the United States are generally attributable to U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now earned income. How do i file my 2011 taxes now   If your move was to the USVI, report your deduction for moving expenses as follows. How do i file my 2011 taxes now If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. How do i file my 2011 taxes now Foreign tax credit. How do i file my 2011 taxes now   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now income tax return for tax paid to the USVI. How do i file my 2011 taxes now 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). How do i file my 2011 taxes now Self-employment tax. How do i file my 2011 taxes now   If you have no U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now Additional Medicare Tax. How do i file my 2011 taxes now   Beginning in 2013, you may be required to pay Additional Medicare Tax. How do i file my 2011 taxes now Also, you may need to report Additional Medicare Tax withheld by your employer. How do i file my 2011 taxes now For more information see Additional Medicare Tax under Special Rules for Completing Your U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Tax Return in chapter 4. How do i file my 2011 taxes now Estimated tax payments. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now   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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now irs. How do i file my 2011 taxes now gov/e-pay. How do i file my 2011 taxes now   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. How do i file my 2011 taxes now Extension of time to file. How do i file my 2011 taxes now   You can get an automatic 6-month extension of time to file your tax return. How do i file my 2011 taxes now See Extension of Time To File in chapter 4. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now 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. How do i file my 2011 taxes now However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. How do i file my 2011 taxes now Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. How do i file my 2011 taxes now S. How do i file my 2011 taxes now Virgin Islands. How do i file my 2011 taxes now See Double Taxation in chapter 4. How do i file my 2011 taxes now Prev  Up  Next   Home   More Online Publications