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Il 1040x

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Il 1040x

Il 1040x 2. Il 1040x   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Il 1040x Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Il 1040x S. Il 1040x or foreign source income. Il 1040x This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Il 1040x S. Il 1040x Virgin Islands (USVI). Il 1040x Generally, the same rules that apply for determining U. Il 1040x S. Il 1040x source income also apply for determining possession source income. Il 1040x However, there are some important exceptions to these rules. Il 1040x Both the general rules and the exceptions are discussed in this chapter. Il 1040x U. Il 1040x S. Il 1040x income rule. Il 1040x   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Il 1040x Table 2-1 shows the general rules for determining whether income is from sources within the United States. Il 1040x Table 2-1. Il 1040x General Rules for Determining U. Il 1040x S. Il 1040x Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Il 1040x Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Il 1040x For more information, see Regulations section 1. Il 1040x 863-1(b). Il 1040x Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Il 1040x Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Il 1040x Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Il 1040x It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Il 1040x Services performed wholly within a relevant possession. Il 1040x   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Il 1040x However, there is an exception for income earned as a member of the U. Il 1040x S. Il 1040x Armed Forces or a civilian spouse. Il 1040x U. Il 1040x S. Il 1040x Armed Forces. Il 1040x   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Il 1040x However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Il 1040x Civilian spouse of active duty member of the U. Il 1040x S. Il 1040x Armed Forces. Il 1040x   If you are a bona fide resident of a U. Il 1040x S. Il 1040x possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Il 1040x Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Il 1040x S. Il 1040x possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Il 1040x Services performed partly inside and partly outside a relevant possession. Il 1040x   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Il 1040x Compensation (other than certain fringe benefits) is sourced on a time basis. Il 1040x Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Il 1040x   Or, you may be permitted to use an alternative basis to determine the source of compensation. Il 1040x See Alternative basis , later. Il 1040x   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Il 1040x In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Il 1040x Time basis. Il 1040x   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Il 1040x Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Il 1040x The time period for which the income is made does not have to be a year. Il 1040x Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Il 1040x Example. Il 1040x In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Il 1040x Your Puerto Rico source income is $60,000, figured as follows. Il 1040x       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Il 1040x   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Il 1040x Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Il 1040x You determine the period to which the income is attributable based on the facts and circumstances of your case. Il 1040x For more information on multi-year compensation, see Treasury Decision (T. Il 1040x D. Il 1040x ) 9212 and Regulations section 1. Il 1040x 861-4, 2005-35 I. Il 1040x R. Il 1040x B. Il 1040x 429, available at www. Il 1040x irs. Il 1040x gov/irb/2005-35_IRB/ar14. Il 1040x html. Il 1040x Certain fringe benefits sourced on a geographical basis. Il 1040x   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Il 1040x Housing. Il 1040x Education. Il 1040x Local transportation. Il 1040x Tax reimbursement. Il 1040x Hazardous or hardship duty pay. Il 1040x Moving expense reimbursement. Il 1040x For information on determining the source of the fringe benefits listed above, see Regulations section 1. Il 1040x 861-4. Il 1040x Alternative basis. Il 1040x   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Il 1040x If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Il 1040x De minimis exception. Il 1040x   There is an exception to the rule for determining the source of income earned in a possession. Il 1040x Generally, you will not have income from a possession if during a tax year you: Are a U. Il 1040x S. Il 1040x citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Il 1040x This exception began with income earned during your 2008 tax year. Il 1040x Pensions. Il 1040x   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Il 1040x The contribution portion is sourced according to where services were performed that earned the pension. Il 1040x The investment earnings portion is sourced according to the location of the pension trust. Il 1040x Example. Il 1040x You are a U. Il 1040x S. Il 1040x citizen who worked in Puerto Rico for a U. Il 1040x S. Il 1040x company. Il 1040x All services were performed in Puerto Rico. Il 1040x Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Il 1040x S. Il 1040x pension trust of your employer. Il 1040x Distributions from the U. Il 1040x S. Il 1040x pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Il 1040x S. Il 1040x source income. Il 1040x Investment Income This category includes such income as interest, dividends, rents, and royalties. Il 1040x Interest income. Il 1040x   The source of interest income is generally determined by the residence of the payer. Il 1040x Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Il 1040x   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Il 1040x See Regulations section 1. Il 1040x 937-2(i) for more information. Il 1040x Dividends. Il 1040x   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Il 1040x There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Il 1040x For more information, see Regulations section 1. Il 1040x 937-2(g). Il 1040x Rental income. Il 1040x   Rents from property located in a relevant possession are treated as income from sources within that possession. Il 1040x Royalties. Il 1040x   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Il 1040x   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Il 1040x Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Il 1040x The most common situations are discussed below. Il 1040x Real property. Il 1040x   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Il 1040x The location of the property generally determines the source of income from the sale. Il 1040x For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Il 1040x If, however, the home you sold was located in the United States, the gain is U. Il 1040x S. Il 1040x source income. Il 1040x Personal property. Il 1040x   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Il 1040x Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Il 1040x If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Il 1040x   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Il 1040x The rules applying to sales of inventory are discussed below. Il 1040x For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Il 1040x Inventory. Il 1040x   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Il 1040x The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Il 1040x Purchased. Il 1040x   Income from the sale of inventory that you purchased is sourced where you sell the property. Il 1040x Generally, this is where title to the property passes to the buyer. Il 1040x Produced. Il 1040x   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Il 1040x For information on making the allocation, see Regulations section 1. Il 1040x 863-3(f). Il 1040x Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Il 1040x S. Il 1040x citizen or resident alien prior to becoming a bona fide resident of a possession. Il 1040x You are subject to these special rules if you meet both of the following conditions. Il 1040x For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Il 1040x For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Il 1040x If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Il 1040x Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Il 1040x S. Il 1040x tax return. Il 1040x (See chapter 3 for additional filing information. Il 1040x ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Il 1040x These rules apply to dispositions after April 11, 2005. Il 1040x For details, see Regulations section 1. Il 1040x 937-2(f)(1) and Examples 1 and 2 of section 1. Il 1040x 937-2(k). Il 1040x Example 1. Il 1040x In 2007, Cheryl Jones, a U. Il 1040x S. Il 1040x citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Il 1040x S. Il 1040x corporation listed on the New York Stock Exchange. Il 1040x On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Il 1040x Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Il 1040x On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Il 1040x On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Il 1040x Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Il 1040x The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Il 1040x This existing special rule applies if you are a U. Il 1040x S. Il 1040x citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Il 1040x S. Il 1040x assets during the 10-year period beginning when you became a bona fide resident. Il 1040x The gain is U. Il 1040x S. Il 1040x source income that generally is subject to U. Il 1040x S. Il 1040x tax if the property is either (1) located in the United States; (2) stock issued by a U. Il 1040x S. Il 1040x corporation or a debt obligation of a U. Il 1040x S. Il 1040x person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Il 1040x See chapter 3 for filing information. Il 1040x Special election. Il 1040x   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Il 1040x Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Il 1040x This election overrides both of the special rules discussed earlier. Il 1040x   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Il 1040x Marketable securities. Il 1040x   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Il 1040x Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Il 1040x S. Il 1040x holding periods. Il 1040x   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Il 1040x The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Il 1040x This is your gain (or loss) that is treated as being from sources within the relevant possession. Il 1040x If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Il 1040x Example 2. Il 1040x Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Il 1040x S. Il 1040x and possession holding periods. Il 1040x Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Il 1040x Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Il 1040x By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Il 1040x Other personal property. Il 1040x   For personal property other than marketable securities, use a time-based allocation. Il 1040x Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Il 1040x      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Il 1040x Example 3. Il 1040x In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Il 1040x On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Il 1040x On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Il 1040x She had owned the interest for a total of 1,720 days. Il 1040x Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Il 1040x The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Il 1040x By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Il 1040x Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Il 1040x Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Il 1040x These rules do not apply to amounts paid as salary or other compensation for services. Il 1040x See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Il 1040x Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Il 1040x These circumstances are listed below. Il 1040x You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Il 1040x That office or place of business is a material factor in producing the income. Il 1040x The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Il 1040x An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Il 1040x The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Il 1040x Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Il 1040x Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Il 1040x Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Il 1040x Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Il 1040x Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Il 1040x Example. Il 1040x Marcy Jackson is a bona fide resident of American Samoa. Il 1040x Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Il 1040x A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Il 1040x Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Il 1040x The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Il 1040x However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Il 1040x Prev  Up  Next   Home   More Online Publications
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The Il 1040x

Il 1040x Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Il 1040x Tax questions. Il 1040x What's New Future developments. Il 1040x  The IRS has created a page on IRS. Il 1040x gov for information about Publication 1542, at www. Il 1040x irs. Il 1040x gov/pub1542. Il 1040x Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Il 1040x Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Il 1040x It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Il 1040x For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Il 1040x R. Il 1040x B. Il 1040x 520, which can be found on the Internet at www. Il 1040x irs. Il 1040x gov/irb/2011-42_IRB/ar12. Il 1040x html. Il 1040x Per diem rates on the Internet. Il 1040x   You will find links to per diem rates at www. Il 1040x gsa. Il 1040x gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Il 1040x S. Il 1040x possessions; and Foreign per diem rates. Il 1040x Publication 1542 revisions. Il 1040x   Publication 1542 is available only on the Internet at IRS. Il 1040x gov. Il 1040x Print copies can no longer be ordered. Il 1040x   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Il 1040x An article on IRS. Il 1040x gov will alert you to which locations have updated rates. Il 1040x To reach these articles, go to www. Il 1040x irs. Il 1040x gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Il 1040x You will find the new rates in Table 4. Il 1040x   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Il 1040x You will be alerted to these changes by a similar article on IRS. Il 1040x gov and can find the changes in Table 2 of the revised publication. Il 1040x   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Il 1040x The annual issue of the publication should be available each year in mid- to late-October. Il 1040x Comments and suggestions. Il 1040x   We welcome your comments about this publication and your suggestions for future editions. Il 1040x   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Il 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Il 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Il 1040x   You can email us at taxforms@irs. Il 1040x gov. Il 1040x Please put “Publications Comment” on the subject line. Il 1040x You can also send us comments from www. Il 1040x irs. Il 1040x gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Il 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Il 1040x Ordering forms and publications. Il 1040x   Visit www. Il 1040x irs. Il 1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Il 1040x Internal Revenue Service 1201 N. Il 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Il 1040x   If you have a tax question, check the information available on IRS. Il 1040x gov or call 1-800-829-1040. Il 1040x We cannot answer tax questions sent to either of the above addresses. Il 1040x Prev  Up  Next   Home   More Online Publications