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Irs File Taxes Online

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Irs File Taxes Online

Irs file taxes online IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Irs file taxes online   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Irs file taxes online 25% of an eligible employee's compensation. Irs file taxes online $40,000 (subject to cost-of-living adjustments after 2002). Irs file taxes online Deduction limit. Irs file taxes online   For years beginning after 2001, the following changes apply to the SEP deduction limit. Irs file taxes online Elective deferrals (SARSEPs). Irs file taxes online   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Irs file taxes online Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Irs file taxes online Definition of compensation. Irs file taxes online    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Irs file taxes online More information. Irs file taxes online   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Irs file taxes online 403(b) Plans Figuring catch-up contributions. Irs file taxes online   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Irs file taxes online Qualified retirement plans. Irs file taxes online 403(b) plans. Irs file taxes online Simplified employee pensions (SEP). Irs file taxes online SIMPLE plans. Irs file taxes online   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Irs file taxes online For 2002, the limit is $1,000. Irs file taxes online Rollovers to and from 403(b) plans. Irs file taxes online   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Irs file taxes online This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Irs file taxes online Years of service for church employees and ministers. Irs file taxes online   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Irs file taxes online Prior law required church employees and ministers to figure years of service separately for each employer. Irs file taxes online   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Irs file taxes online Foreign missionaries. Irs file taxes online   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Irs file taxes online More information. Irs file taxes online   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Irs file taxes online Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Irs file taxes online For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Irs file taxes online The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Irs file taxes online More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Irs file taxes online Prev  Up  Next   Home   More Online Publications
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Section 7216 Information Center

Final Treasury Regulations on rules and consent requirements relating to the disclosure or use of tax return information by tax return preparers became effective Dec. 28, 2012. For additional information about how these apply to services and education related to the Affordable Care Act, please see our questions and answers.

 For further information, see Rev Proc 2013-14 and Rev Proc 2013-19

On December 30, 2009, the IRS issued proposed and temporary regulations (effective January 4, 2010) and related revenue rulings addressing the use or disclosure of tax return information by tax return preparers. The regulations and related revenue rulings under section 7216 enable tax return preparers to more effectively provide a range of services that taxpayers would ordinarily expect from tax return preparers.

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Amendments to the Section 7216 Regulations—Disclosure or Use of Information by Preparers of Returns

Revision to Section 301.7216-2 Guidance

Description of the Guidance:
These final and temporary regulations provide updated guidance regarding the disclosure and use of tax return information by tax return preparers without taxpayer consent. These regulations expand the information tax return preparers may compile, maintain, and use in lists for solicitation of tax return business under section 301.7216-2(n) to include taxpayer entity classification or type and tax return form number. These regulations clarify that the section 301.7216-2(n) lists may not be used to solicit non-tax return preparation services.  These regulations also clarify the phrase “tax information” in section 301.7216-2(n) by replacing that phrase with “tax information and general business or economic analysis for educational purposes.  These regulations further clarify that due diligence performed in contemplation of a sale or other disposition of a tax return preparation business is “in connection with” the sale or other disposition of the section 301.7216-2(n) list compiler’s tax return business” and that tax return information made available for due diligence purposes is a disclosure of that information, not a transfer of that information.  These regulations adopt the guidance provided in Notice 2009-13 related to section 301.7216-2(p) allowing certain expanded disclosures and uses of statistical compilations, subject to specific prohibitions, provided that the statistical compilations are anonymous as to taxpayer identity and contain data from at least 10 tax returns. Finally, these regulations allow the disclosure of tax return information to the extent necessary to accomplish required legal or ethical conflict reviews to avoid client conflicts of interest.  These regulations also include specific restrictions and prohibitions applicable to the expanded uses and disclosures that are designed to appropriately balance taxpayer rights provided by section 7216 and its regulations without compromising those rights.

Revenue Ruling 2010-4

(Provides guidance on whether a tax return preparer is liable for criminal and civil penalties under Internal Revenue Code sections 7216 and 6713 when the tax return preparer uses tax return information to contact taxpayers to inform them of changes in tax law that could affect the taxpayers’ income tax liability reported in tax returns previously prepared or processed by the tax return preparer; uses tax return information to determine which taxpayers’ future income tax return filing obligations may be affected by a prospective change in tax rule or regulation and to contact such taxpayers to notify them of the changed rule or regulation, explain how the change may affect them, and advise them with regard to actions they may take in response to the change; or discloses tax return information contained in the list permitted to be maintained by the tax return preparer under section 301.7216-2(n) to a third-party service provider that creates, publishes, or distributes, by mail or e-mail, tax information and general business and economic information or analysis for educational purposes or for purposes of soliciting additional tax return preparation services for the tax return preparer, for the purpose of obtaining the ‘newsletter’ creation, publication, and or distribution services offered by the third-party service provider.)

Revenue Ruling 2010-5

(Provides guidance on whether a tax return preparer is liable for criminal and civil penalties under Internal Revenue Code sections 7216 and 6713 when the tax return preparer discloses (1) to a professional liability insurance carrier tax return information required by the insurance carrier to obtain or maintain professional liability insurance coverage; (2) to a professional liability insurance carrier tax return information required by the insurance carrier to promptly and accurately report a claim or a potential claim against the tax return preparer, or to aid in the investigation of a claim or potential claim against the tax return preparer; (3) to a professional liability insurance carrier tax return information to the preparer’s professional liability insurance carrier in order to obtain legal representation under the terms of the insurance policy; or (4) tax return information to an unrelated attorney for the purpose of evaluating a claim or potential claim against the tax return preparer.)

News Releases:

IRS Issues Proposed Regulations Adjusting Use of Some Taxpayer Information (Released December 30, 2009)

How Do I?

Section 7216 Frequently Asked Questions

Aids to Preparing Section 7216 Consent Forms

Archived Information:

Section 7216 Updated Rules for Tax Preparers (Updated 12/18/2008)

Page Last Reviewed or Updated: 27-Feb-2014

The Irs File Taxes Online

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