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Ma Taxes Ng Army Mil

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Ma Taxes Ng Army Mil

Ma taxes ng army mil 11. Ma taxes ng army mil   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Ma taxes ng army mil Generally, references to taxes on Form 720 include this fee. Ma taxes ng army mil Specified health insurance policies. Ma taxes ng army mil   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Ma taxes ng army mil 00, multiplied by the average number of lives covered under the policy for that policy year. Ma taxes ng army mil Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Ma taxes ng army mil The actual count method. Ma taxes ng army mil For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Ma taxes ng army mil The snapshot method. Ma taxes ng army mil For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Ma taxes ng army mil The member months method. Ma taxes ng army mil And, 4. Ma taxes ng army mil The state form method. Ma taxes ng army mil The member months data and the data reported on state forms are based on the calendar year. Ma taxes ng army mil To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Ma taxes ng army mil For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Ma taxes ng army mil Applicable self-insured health plans. Ma taxes ng army mil   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Ma taxes ng army mil 00, multiplied by the average number of lives covered under the plan for that plan year. Ma taxes ng army mil Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Ma taxes ng army mil Actual count method. Ma taxes ng army mil Snapshot method. Ma taxes ng army mil Form 5500 method. Ma taxes ng army mil However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Ma taxes ng army mil Reporting and paying the fee. Ma taxes ng army mil   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Ma taxes ng army mil If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Ma taxes ng army mil If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Ma taxes ng army mil 30)), do not make an entry on the line for IRS No. Ma taxes ng army mil 133 on those filings. Ma taxes ng army mil   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Ma taxes ng army mil   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Ma taxes ng army mil See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Ma taxes ng army mil More information. Ma taxes ng army mil   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Ma taxes ng army mil D. Ma taxes ng army mil 9602, which is on page 746 of I. Ma taxes ng army mil R. Ma taxes ng army mil B. Ma taxes ng army mil 2012-52 at www. Ma taxes ng army mil irs. Ma taxes ng army mil gov/pub/irs-irbs/irb12-52. Ma taxes ng army mil pdf. Ma taxes ng army mil Prev  Up  Next   Home   More Online Publications
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IRS Media Relations Offices - Contact Numbers

Representatives of national, state and local news media outlets may contact the media relations offices listed below for assistance.

*Please note that these offices are established solely for responding to inquiries from the press (news media).  Questions and account inquiries from the general public and businesses cannot be handled by these offices.

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213-576-3157

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Oklahoma

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Oregon

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Pennsylvania - Eastern (includes Harrisburg, Philadelphia, Reading Scranton and Wilkes-Barre)

302-286-1528

Pennsylvania - Western (includes Erie, Pittsburgh, Johnstown-Altoona and State College)

614-280-8649

Rhode Island

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South Dakota

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Tennessee

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Texas - Northern (includes Abilene, Amarillo, Dallas, Ft. Worth, Lubbock, Waco and surrounding areas)

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281-721-8130

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956-365-5177

Utah

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Virginia - (includes DC Metro Area)

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Washington

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West Virginia

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Wisconsin

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Wyoming

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Pacific Territories - American Samoa, Guam and
Northern Mariana Islands
206-220-5782


 

Page Last Reviewed or Updated: 27-Jan-2014

The Ma Taxes Ng Army Mil

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