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

IRS Live is for the tax pro in the know. A live webinar, IRS Live is a panel discussion among IRS experts and industry professionals aimed at educating tax professionals on the most current and complex tax issues affecting them and their clients. Tax professionals are encouraged to watch the free webinar and submit questions by e-mail during the webinar. Continuing education (CE) credit is often offered for Enrolled Agents who view the live broadcast.

Upcoming Webinars

  • Currently, there are no webinars scheduled.

Other Video Outreach Products

  • The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and webinars. CE credit is not offered for viewing presentations on the IRS Video portal.
  • Webinars for Tax Practitioners are broadcast on a variety of subjects. Webinars for Tax Practitioners are broadcast on a variety of subjects. The webinars are free and often offer CE credit for Enrolled Agents and Registered Tax Return Preparers..

Continuing Education Credit

To receive a certificate of completion, you must:

  • View the live presentation for at least 50 minutes from the start of the program.
  • View the presentation while signed in using the same email address that you used to register (you will not receive credit by watching on someone else's computer). This will confirm your attendance and generate your certificate of completion.
  • Register individually. Groups can not register with one e-mail address and then receive separate certificates. If certificates are needed, each person must register separately.

Certificates of Completion are e-mailed approximately three weeks after the broadcast.

If you are an Enrolled Agent, you must register for the webinar with your PTIN. Your PTIN begins with the letter P followed by eight digits. If you don't supply a PTIN, you will receive a certificate; however, your credit will not be reported to the IRS. Other participants will be sent a certificate and may receive credit if the broadcast meets their organization's or state's CE requirements.

Archived IRS Live Programs - Informative! But not eligible for CE credit.

August 29, 2012 Authorizations: When to use the CheckBox Authorizations, Form 8821 or Form 2848
March 28, 2012 S Corporations: Stock Basis of the Shareholders
Page Last Reviewed or Updated: 13-Mar-2014

The 1040 Nrez

1040 nrez There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: (1) you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To File U.S. Individual Tax Return; (2) you can pay all or part of your estimated income tax due using a credit or debit card or by using the Electronic Federal Tax Payment System (EFTPS); or (3) you can file a paper Form 4868 by mail. 1040 nrez 1040 nrez If you file your Form 4868 electronically you will receive an acknowledgement or confirmation number for your records and you do not need to mail in Form 4868. If you need to pay additional taxes when filing Form 4868 electronically, you may do so through the outside service provider or through e-file. You can refer to your tax software or tax professional for ways to file electronically using e-file services. Several companies offer free filing of Form 4868 through the Free File program that you can access on the IRS.gov website. If you wish to file electronically, be sure to have a copy of last year's tax return. You will be asked to provide the adjusted gross income (AGI) from the return for taxpayer verification. 1040 nrez 1040 nrez A second way of requesting an automatic extension of time to file your individual income tax return is to pay part or your entire estimated income tax due by credit card or debit card or by using EFTPS. You may pay by phone or Internet through one of the service providers listed on Form 4868. Each service provider will charge a convenience fee based on the amount of the tax payment. At the completion of the transaction, you will receive a confirmation number for your records. 1040 nrez 1040 nrez Finally, you can request an automatic extension of time to file your individual income tax return by completing paper Form 4868 and mailing it to the appropriate address provided on the form. 1040 nrez 1040 nrez Please be aware that an extension of time to file is NOT an extension of time to pay.