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Irs Amended Returns

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Irs Amended Returns

Irs amended returns 15. Irs amended returns   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Irs amended returns . Irs amended returns  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs amended returns NIIT is a 3. Irs amended returns 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Irs amended returns NIIT may need to be included when calculating your estimated tax. Irs amended returns For more information, see Publication 505,Tax Withholding and Estimated Tax. Irs amended returns Additional Medicare Tax. Irs amended returns  For tax years beginning in 2013, a 0. Irs amended returns 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Irs amended returns You may need to include this amount when figuring your estimated tax. Irs amended returns For more information, see Publication 505. Irs amended returns Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Irs amended returns See Publication 505 for the general rules and requirements for paying estimated tax. Irs amended returns If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Irs amended returns Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Irs amended returns S. Irs amended returns Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Irs amended returns Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Irs amended returns If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Irs amended returns Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Irs amended returns See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Irs amended returns See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Irs amended returns Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Irs amended returns On a joint return, you must add your spouse's gross income to your gross income. Irs amended returns To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Irs amended returns Wages, salaries, tips, etc. Irs amended returns Taxable interest. Irs amended returns Ordinary dividends. Irs amended returns Taxable refunds, credits, or offsets of state and local income taxes. Irs amended returns Alimony. Irs amended returns Gross business income from Schedule C (Form 1040). Irs amended returns Gross business receipts from Schedule C-EZ (Form 1040). Irs amended returns Capital gains from Schedule D (Form 1040). Irs amended returns Losses are not netted against gains. Irs amended returns Gains on sales of business property. Irs amended returns Taxable IRA distributions, pensions, annuities, and social security benefits. Irs amended returns Gross rental income from Schedule E (Form 1040). Irs amended returns Gross royalty income from Schedule E (Form 1040). Irs amended returns Taxable net income from an estate or trust reported on Schedule E (Form 1040). Irs amended returns Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Irs amended returns Gross farm rental income from Form 4835. Irs amended returns Gross farm income from Schedule F (Form 1040). Irs amended returns Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Irs amended returns Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Irs amended returns Unemployment compensation. Irs amended returns Other income not included with any of the items listed above. Irs amended returns Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Irs amended returns It includes the following amounts. Irs amended returns Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Irs amended returns Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Irs amended returns Crop shares for the use of your land. Irs amended returns Gains from sales of draft, breeding, dairy, or sporting livestock. Irs amended returns Gross income from farming is the total of the following amounts from your tax return. Irs amended returns Gross farm income from Schedule F (Form 1040). Irs amended returns Gross farm rental income from Form 4835. Irs amended returns Gross farm income from Schedule E (Form 1040), Parts II and III. Irs amended returns Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Irs amended returns For more information about income from farming, see chapter 3. Irs amended returns Farm income does not include any of the following: Wages you receive as a farm employee. Irs amended returns Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Irs amended returns Gains you receive from the sale of farm land and depreciable farm equipment. Irs amended returns Percentage From Farming Figure your gross income from all sources, discussed earlier. Irs amended returns Then figure your gross income from farming, discussed earlier. Irs amended returns Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Irs amended returns Example 1. Irs amended returns Jane Smith had the following total gross income and farm gross income amounts in 2013. Irs amended returns Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Irs amended returns However, that loss is not netted against the gain to figure Ms. Irs amended returns Smith's total gross income or her gross farm income. Irs amended returns Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Irs amended returns 64). Irs amended returns Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Irs amended returns You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Irs amended returns You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Irs amended returns 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Irs amended returns If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Irs amended returns See Required Annual Payment , next, for details. Irs amended returns Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Irs amended returns Example 2. Irs amended returns Assume the same fact as in Example 1. Irs amended returns Ms. Irs amended returns Smith's gross farm income is only 64% of her total income. Irs amended returns Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Irs amended returns However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Irs amended returns Example 3. Irs amended returns Assume the same facts as in Example 1 except that Ms. Irs amended returns Smith's farm income from Schedule F was $90,000 instead of $75,000. Irs amended returns This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Irs amended returns She qualifies to use the special estimated tax rules for qualified farmers, since 67. Irs amended returns 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Irs amended returns 679). Irs amended returns Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Irs amended returns Apply the following special rules for qualified farmers to the worksheet. Irs amended returns On line 14a, multiply line 13c by 662/3% (. Irs amended returns 6667). Irs amended returns On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Irs amended returns For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Irs amended returns For more information, see chapter 4 of Publication 505. Irs amended returns Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Irs amended returns Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Irs amended returns See the instructions for Form 2210-F. Irs amended returns Figure 15-1. Irs amended returns Estimated Tax for Farmers Please click here for the text description of the image. Irs amended returns Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Irs amended returns You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Irs amended returns If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Irs amended returns Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Irs amended returns Prev  Up  Next   Home   More Online Publications
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A-Z Index for Business
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A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.

Affordable Care Act Tax Provisions
Health coverage legislation enacted this year and future changes.

Business Tax Credits
A list of forms for claiming business tax credits, and a complete explanation about when carryovers, credits and deductions cease.

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If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

Small Business Taxes: The Virtual Workshop
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Struggling with Paying Your Taxes? Let IRS Help You Get a Fresh Start.
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The Irs Amended Returns

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