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Students Exempt From Income Tax

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Students Exempt From Income Tax

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

Students exempt from income tax 33. Students exempt from income tax   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Students exempt from income tax This chapter explains the following. Students exempt from income tax Who qualifies for the credit for the elderly or the disabled. Students exempt from income tax How to claim the credit. Students exempt from income tax You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Students exempt from income tax Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Students exempt from income tax You are a qualified individual. Students exempt from income tax Your income is not more than certain limits. Students exempt from income tax You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Students exempt from income tax Use Figure 33-A first to see if you are a qualified individual. Students exempt from income tax If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Students exempt from income tax You can take the credit only if you file Form 1040 or Form 1040A. Students exempt from income tax You cannot take the credit if you file Form 1040EZ. Students exempt from income tax Qualified Individual You are a qualified individual for this credit if you are a U. Students exempt from income tax S. Students exempt from income tax citizen or resident alien, and either of the following applies. Students exempt from income tax You were age 65 or older at the end of 2013. Students exempt from income tax You were under age 65 at the end of 2013 and all three of the following statements are true. Students exempt from income tax You retired on permanent and total disability (explained later). Students exempt from income tax You received taxable disability income for 2013. Students exempt from income tax On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Students exempt from income tax Age 65. Students exempt from income tax   You are considered to be age 65 on the day before your 65th birthday. Students exempt from income tax Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Students exempt from income tax U. Students exempt from income tax S. Students exempt from income tax Citizen or Resident Alien You must be a U. Students exempt from income tax S. Students exempt from income tax citizen or resident alien (or be treated as a resident alien) to take the credit. Students exempt from income tax Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Students exempt from income tax Exceptions. Students exempt from income tax   You may be able to take the credit if you are a nonresident alien who is married to a U. Students exempt from income tax S. Students exempt from income tax citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Students exempt from income tax S. Students exempt from income tax resident alien. Students exempt from income tax If you make that choice, both you and your spouse are taxed on your worldwide incomes. Students exempt from income tax If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Students exempt from income tax S. Students exempt from income tax citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Students exempt from income tax S. Students exempt from income tax resident alien for the entire year. Students exempt from income tax In that case, you may be allowed to take the credit. Students exempt from income tax For information on these choices, see chapter 1 of Publication 519, U. Students exempt from income tax S. Students exempt from income tax Tax Guide for Aliens. Students exempt from income tax Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Students exempt from income tax However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Students exempt from income tax Head of household. Students exempt from income tax   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Students exempt from income tax See Head of Household in chapter 2 for the tests you must meet. Students exempt from income tax Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Students exempt from income tax You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Students exempt from income tax Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Students exempt from income tax If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Students exempt from income tax Permanent and total disability. Students exempt from income tax    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Students exempt from income tax A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Students exempt from income tax See Physician's statement , later. Students exempt from income tax Substantial gainful activity. Students exempt from income tax   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Students exempt from income tax Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Students exempt from income tax   Substantial gainful activity is not work you do to take care of yourself or your home. Students exempt from income tax It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Students exempt from income tax However, doing this kind of work may show that you are able to engage in substantial gainful activity. Students exempt from income tax    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Students exempt from income tax Sheltered employment. Students exempt from income tax   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Students exempt from income tax These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Students exempt from income tax   Compared to commercial employment, pay is lower for sheltered employment. Students exempt from income tax Therefore, one usually does not look for sheltered employment if he or she can get other employment. Students exempt from income tax The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Students exempt from income tax Physician's statement. Students exempt from income tax   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Students exempt from income tax You can use the statement in the Instructions for Schedule R. Students exempt from income tax    Figure 33-A. Students exempt from income tax Are You a Qualified Individual? This image is too large to be displayed in the current screen. Students exempt from income tax Please click the link to view the image. Students exempt from income tax Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Students exempt from income tax Veterans. Students exempt from income tax   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Students exempt from income tax VA Form 21-0172 must be signed by a person authorized by the VA to do so. Students exempt from income tax You can get this form from your local VA regional office. Students exempt from income tax Physician's statement obtained in earlier year. Students exempt from income tax   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Students exempt from income tax For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Students exempt from income tax If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Students exempt from income tax   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Students exempt from income tax Table 33-1. Students exempt from income tax Income Limits IF your filing status is . Students exempt from income tax . Students exempt from income tax . Students exempt from income tax THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Students exempt from income tax . Students exempt from income tax . Students exempt from income tax   Your adjusted gross income (AGI)* is equal to or more than. Students exempt from income tax . Students exempt from income tax . Students exempt from income tax     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Students exempt from income tax . Students exempt from income tax . Students exempt from income tax   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Students exempt from income tax Disability income. Students exempt from income tax   If you are under age 65, you must also have taxable disability income to qualify for the credit. Students exempt from income tax Disability income must meet both of the following requirements. Students exempt from income tax It must be paid under your employer's accident or health plan or pension plan. Students exempt from income tax It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Students exempt from income tax Payments that are not disability income. Students exempt from income tax   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Students exempt from income tax Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Students exempt from income tax   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Students exempt from income tax Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Students exempt from income tax Income Limits To determine if you can claim the credit, you must consider two income limits. Students exempt from income tax The first limit is the amount of your adjusted gross income (AGI). Students exempt from income tax The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Students exempt from income tax The limits are shown in Table 33-1. Students exempt from income tax If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Students exempt from income tax See How to Claim the Credit , later. Students exempt from income tax If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Students exempt from income tax How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Students exempt from income tax Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Students exempt from income tax If you want the IRS to figure your tax, see chapter 30. Students exempt from income tax Form 1040. Students exempt from income tax   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Students exempt from income tax Form 1040A. Students exempt from income tax   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Students exempt from income tax Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Students exempt from income tax Next, fill out Schedule R, Part III. Students exempt from income tax If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Students exempt from income tax If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Students exempt from income tax For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Students exempt from income tax Limit on credit. Students exempt from income tax   The amount of the credit you can claim is generally limited to the amount of your tax. Students exempt from income tax Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Students exempt from income tax Prev  Up  Next   Home   More Online Publications