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File 2010 Tax

File 2010 tax Accelerated Cost Recovery System (ACRS) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: ACRS Defined What Can and Cannot Be Depreciated Under ACRSRecovery Property Nonrecovery Property How To Figure the DeductionUnadjusted Basis Classes of Recovery Property Recovery Periods Alternate ACRS Method (Modified Straight Line Method) ACRS Deduction in Short Tax Year DispositionsEarly dispositions of ACRS property other than 15-, 18-, or 19-year real property. File 2010 tax Dispositions — mass asset accounts. File 2010 tax Early dispositions — 15-year real property. File 2010 tax Early dispositions — 18- and 19-year real property. File 2010 tax Depreciation Recapture Topics - This chapter discusses: The definition of ACRS What can and cannot be depreciated under ACRS How to figure the deduction Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization The Accelerated Cost Recovery System (ACRS) applies to property first used before 1987. File 2010 tax It is the name given to tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. File 2010 tax These rules are mandatory and generally apply to tangible property placed in service after 1980 and before 1987. File 2010 tax If you placed property in service during this period, you must continue to figure your depreciation under ACRS. File 2010 tax If you used listed property placed in service after June 18, 1984, less than 50% for business in 1995, see Predominant Use Test in chapter 3. File 2010 tax Listed property includes cars, other means of transportation, and certain computers. File 2010 tax Any additions or improvements placed in service after 1986, including any components of a building (such as plumbing, wiring, storm windows, etc. File 2010 tax ), are depreciated using MACRS, discussed in chapter 3 of Publication 946. File 2010 tax It does not matter that the underlying property is depreciated under ACRS or one of the other methods. File 2010 tax ACRS Defined ACRS consists of accelerated depreciation methods and an alternate ACRS method that could have been elected. File 2010 tax The alternate ACRS method used a recovery percentage based on a modified straight line method. File 2010 tax The law prescribes fixed percentages to be uses for each class of property. File 2010 tax Property depreciable under ACRS is called recovery property. File 2010 tax The recovery class of property determines the recovery period. File 2010 tax Generally, the class life of property places it in a 3-year, 5-year, 10-year, 15-year, 18-year, or 19-year recovery class. File 2010 tax Under ACRS, the prescribed percentages are used to recover the unadjusted basis of recovery property. File 2010 tax To figure a depreciation deduction, you multiply the prescribed percentage for the recovery class by the unadjusted basis of the recovery property. File 2010 tax You must continue to figure your depreciation under ACRS for property placed in service after 1980 and before 1987. File 2010 tax For property you placed in service after 1986, you must use MACRS, discussed in chapter 3 of Publication 946. File 2010 tax What Can and Cannot Be Depreciated Under ACRS ACRS applies to most depreciable tangible property placed in service after 1980 and before 1987. File 2010 tax It includes new or used and real or personal property. File 2010 tax The property must be for use in a trade or business or for the production of income. File 2010 tax Property you acquired before 1981 or after 1986 is not ACRS recovery property. File 2010 tax For information on depreciating property acquired before 1981, see chapter 2. File 2010 tax For information on depreciating property acquired after 1986, see chapter 3 of Publication 946. File 2010 tax Recovery Property Recovery property under ACRS is tangible depreciable property placed in service after 1980 and before 1987. File 2010 tax It generally includes new or used property that you acquired after 1980 and before 1987 for use in your trade or business or for the production of income. File 2010 tax Nonrecovery Property You cannot use ACRS for property you placed in service before 1981 or after 1986. File 2010 tax Nonrecovery property also includes: Intangible property, Property you elected to exclude from ACRS that is properly depreciated under a method of depreciation that is not based on a term of years, Certain public utility property, and Certain property acquired and excluded from ACRS because of the antichurning rules. File 2010 tax Intangible property. File 2010 tax   Intangible property is not depreciated under ACRS. File 2010 tax Property depreciated under methods not expressed in a term of years. File 2010 tax   Certain property depreciated under a method not expressed in a term of years is not depreciated under ACRS. File 2010 tax This included any property: If you made an irrevocable election to exclude such property, and In the first year that you could have claimed depreciation, you properly used the unit-of-production method or any method of depreciation not expressed in a term of years (not including the retirement-replacement-betterment method). File 2010 tax Public utility property. File 2010 tax   Public utility property for which the taxpayer does not use a normalization method of accounting is excluded from ACRS and is subject to depreciation under a special rule. File 2010 tax Additions or improvements to ACRS property after 1986. File 2010 tax   Any additions or improvements placed in service after 1986, including any components of a building (plumbing, wiring, storm windows, etc. File 2010 tax ) are depreciated using MACRS, discussed in chapter 3 of Publication 946. File 2010 tax It does not matter that the underlying property is depreciated under ACRS or one of the other methods. File 2010 tax How To Figure the Deduction After you determine that your property can be depreciated under ACRS, you are ready to figure your deduction. File 2010 tax Because the conventions are built into the percentage table rates, you only need to know the following: The unadjusted basis of your recovery property, The classes of recovery property, The recovery periods, and Whether to use the prescribed percentages based on accelerated methods or percentages based on using the alternate ACRS method. File 2010 tax Unadjusted Basis To figure your ACRS deduction, you multiply the unadjusted basis in your recovery property by its applicable percentage for the year. File 2010 tax Unadjusted basis is the same amount you would use to figure gain on a sale, but it is figured without taking into account any depreciation taken in earlier years. File 2010 tax However, reduce your original basis by the amount of amortization taken on the property and by any section 179 deduction claimed as discussed in chapter 2 of Publication 946. File 2010 tax If you buy property, your unadjusted basis is usually its cost minus any amortized amount and minus any section 179 deduction elected. File 2010 tax If you acquire property in some other way, such as by inheriting it, getting it as a gift, or building it yourself, you figure your unadjusted basis under other rules. File 2010 tax See Publication 551. File 2010 tax Classes of Recovery Property All recovery property under ACRS is in one of the following classes. File 2010 tax The class for your property was determined when you began to depreciate it. File 2010 tax 3-Year Property 3-year property includes automobiles, light-duty trucks (actual unloaded weight less than 13,000 pounds), and tractor units for use over-the-road. File 2010 tax Race horses over 2 years old when placed in service are 3-year property. File 2010 tax Any other horses over 12 years old when you placed them in service are also included in the 3-year property class. File 2010 tax The ACRS percentages for 3-year recovery property are: Recovery Period Percentage 1st year 25% 2nd year 38% 3rd year 37% If you used the percentages above to depreciate your 3-year recovery property, your property, except for certain passenger automobiles, is fully depreciated. File 2010 tax You cannot claim depreciation for this property after 1988. File 2010 tax 5-Year Property 5-year property includes computers, copiers, and equipment, such as office furniture and fixtures. File 2010 tax It also includes single purpose agricultural or horticultural structures and petroleum storage facilities (other than buildings and their structural components). File 2010 tax The ACRS percentages for 5-year recovery property are: Recovery period Percentage 1st year 15% 2nd year 22% 3rd through 5th year 21% If you used the percentages above to depreciate your 5-year recovery property, it is fully depreciated. File 2010 tax You cannot claim depreciation for this property after 1990. File 2010 tax 10-Year Property 10-year property includes certain real property such as theme-park structures and certain public utility property. File 2010 tax Manufactured homes (including mobile homes) and railroad tank cars are also 10-year property. File 2010 tax You do not treat a building, and its structural components, as 10-year property by reason of a change in use after you placed the property in service. File 2010 tax For example, a building (15-year real property) that was placed in service in 1981 and was converted to a theme-park structure in 1986 remains 15-year real property. File 2010 tax The ACRS percentages for 10-year recovery property are: Recovery Period Percentage 1st year 8% 2nd year 14% 3rd year 12% 4th through 6th year 10% 7th through 10th year 9% If you used the percentages above, you cannot claim depreciation for this property after 1995. File 2010 tax Example. File 2010 tax On April 21, 1986, you bought and placed in service a new mobile home for $26,000 to be used as rental property. File 2010 tax You paid $10,000 cash and signed a note for $16,000 giving you an unadjusted basis of $26,000. File 2010 tax On June 8, 1986, you bought and placed in service a used mobile home for use as rental property at a total cost of $11,500. File 2010 tax The total unadjusted basis of your 10-year recovery property placed in service in 1986 was $37,500 ($26,000 + $11,500). File 2010 tax Your ACRS deduction was $3,000 (8% × $37,500). File 2010 tax In 1987, your ACRS deduction was $5,250 (14% × $37,500). File 2010 tax In 1988, your ACRS deduction was $4,500 (12% × $37,500). File 2010 tax In 1989, 1990, and 1991, your ACRS deduction was $3,750 (10% × $37,500). File 2010 tax In 1992, 1993, 1994, and 1995 your deduction for each year is $3,375 (9% × $37,500). File 2010 tax 15-Year Real Property 15-year real property is real property that is recovery property placed in service before March 16, 1984. File 2010 tax It includes all real property, such as buildings, other than that designated as 5-year or 10-year property. File 2010 tax Unlike the 3-, 5-, or 10-year classes of property, the percentages for 15-year real property depend on when you placed the property in service during your tax year. File 2010 tax You could group 15-year real property by month and year placed in service. File 2010 tax In Table 1, at the end of this publication in the Appendix, find the month in your tax year that you placed the property in service in your trade or business or for the production of income. File 2010 tax You use the percentages listed under that month for each year of the recovery period to determine your depreciation deduction each year. File 2010 tax Example. File 2010 tax On March 5, 1984, you placed an apartment building in service in your business. File 2010 tax It is 15-year real property. File 2010 tax After subtracting the value of the land, your unadjusted basis in the building is $250,000. File 2010 tax You use the calendar year as your tax year. File 2010 tax March is the third month of your tax year. File 2010 tax Your ACRS deduction for 1984 was $25,000 (10% × $250,000). File 2010 tax For 1985, the percentage for the third month of the second year of the recovery period is 11%. File 2010 tax Your deduction was $27,500 (11% × $250,000). File 2010 tax For the third, fourth, and fifth years of the recovery period (1986, 1987, and 1988), the percentages are 9%, 8%, and 7%. File 2010 tax For 1989 through 1992, the percentage for the third month is 6%. File 2010 tax Your deduction each year is $15,000 (6% × $250,000). File 2010 tax For 1993, 1994, and 1995, the percentage for the third month is 5%. File 2010 tax Your depreciation deduction is $12,500 (5% × $250,000) for 1993, 1994, and 1995. File 2010 tax Low-Income Housing Low-income housing that was assigned a 15-year recovery period under ACRS includes the following types of property: Federally assisted housing projects where the mortgage is insured under section 221(d)(3) or 236 of the National Housing Act, or housing financed or assisted by direct loan or tax abatement under similar provisions of state or local laws. File 2010 tax Low-income rental housing for which a depreciation deduction for rehabilitation expenditures is allowed. File 2010 tax Low-income rental housing held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under the provisions of state or local laws that authorize similar subsidies for low-income families. File 2010 tax Housing financed or assisted by direct loan or insured under Title V of the Housing Act of 1949. File 2010 tax The ACRS percentages for low-income housing real property, like the regular 15-year real property percentages, depend on when you placed the property in service. File 2010 tax Find the month in your tax year in Table 2 or 3 at the end of this publication in the Appendix that you first placed the property in service as rental housing. File 2010 tax Use the percentages listed under that month for each year of the recovery period. File 2010 tax Table 2 shows percentages for low-income housing placed in service before May 9, 1985. File 2010 tax Table 3 shows percentages for low-income housing placed in service after May 8, 1985, and before 1987. File 2010 tax Example. File 2010 tax In May 1986, you acquired and placed in service a house that qualified as low-income rental housing under item 3) of the above listing. File 2010 tax You use the calendar year as your tax year. File 2010 tax You use Table C–3 because the property was placed in service after May 8, 1985. File 2010 tax Your unadjusted basis for the property, not including the land, was $59,000. File 2010 tax Your deduction for 1986 through 2001 is shown in the following table. File 2010 tax Year Rate Deduction 1986 8. File 2010 tax 9% $5,251 1987 12. File 2010 tax 1% 7,139 1988 10. File 2010 tax 5% 6,195 1989 9. File 2010 tax 1% 5,369 1990 7. File 2010 tax 9% 4,661 1991 6. File 2010 tax 9% 4,071 1992 5. File 2010 tax 9% 3,481 1993 5. File 2010 tax 2% 3,068 1994 4. File 2010 tax 6% 2,714 1995 4. File 2010 tax 6% 2,714 1996 4. File 2010 tax 6% 2,714 1997 4. File 2010 tax 6% 2,714 1998 4. File 2010 tax 6% 2,714 1999 4. File 2010 tax 5% 2,655 2000 4. File 2010 tax 5% 2,655 2001 1. File 2010 tax 5% 885 18-Year Real Property 18-year real property is real property that is recovery property placed in service after March 15, 1984, and before May 9, 1985. File 2010 tax It includes real property, such as buildings, other than that designated as 5-year, 10-year, 15-year real property, or low-income housing. File 2010 tax The ACRS percentages for 18-year real property depend on when you placed the property in service in your trade or business or for the production of income during your tax year. File 2010 tax There are also tables for 18-year real property in the Appendix. File 2010 tax Table 4 shows the percentages for 18-year real property you placed in service after June 22, 1984, and before May 9, 1985. File 2010 tax Table 5 is for 18-year real property placed in service after March 15, 1984, and before June 23, 1984. File 2010 tax Find the month in your tax year that you placed the property in service in a trade or business or for the production of income. File 2010 tax Use the percentages listed under that month for each year of the recovery period. File 2010 tax Example. File 2010 tax On April 28, 1985, you bought and placed in service a rental house. File 2010 tax The house, not including the land, cost $95,000. File 2010 tax This is your unadjusted basis for the house. File 2010 tax You use the calendar year as your tax year. File 2010 tax Because the house was placed in service after June 22, 1984, and before May 9, 1985, it is 18-year real property. File 2010 tax You use Table 4 to figure your deduction for the house. File 2010 tax April is the fourth month of your tax year. File 2010 tax Your deduction for 1985 through 2003 is shown in the following table. File 2010 tax Year Rate Deduction 1985 7. File 2010 tax 0% $6,650 1986 9. File 2010 tax 0% 8,550 1987 8. File 2010 tax 0% 7,600 1988 7. File 2010 tax 0% 6,650 1989 7. File 2010 tax 0% 6,650 1990 6. File 2010 tax 0% 5,700 1991 5. File 2010 tax 0% 4,750 1992 5. File 2010 tax 0% 4,750 1993 5. File 2010 tax 0% 4,750 1994 5. File 2010 tax 0% 4,750 1995 5. File 2010 tax 0% 4,750 1996 5. File 2010 tax 0% 4,750 1997 5. File 2010 tax 0% 4,750 1998 4. File 2010 tax 0% 3,800 1999 4. File 2010 tax 0% 3,800 2000 4. File 2010 tax 0% 3,800 2001 4. File 2010 tax 0% 3,800 2002 4. File 2010 tax 0% 3,800 2003 1. File 2010 tax 0% 950 19-Year Real Property 19-year real property is real property that is recovery property placed in service after May 8, 1985, and before 1987. File 2010 tax It includes all real property, other than that designated as 5-year, 10-year, 15-year, or 18-year real property, or low-income housing. File 2010 tax The ACRS percentages for 19-year real property depend on when you placed the property in service in a trade or business or for the production of income during your tax year. File 2010 tax Table 6 shows the percentages for 19-year real property. File 2010 tax You find the month in your tax year that you placed the property in service. File 2010 tax You use the percentages listed under that month for each year of the recovery period. File 2010 tax Recovery Periods Each item of recovery property is assigned to a class of property. File 2010 tax The classes of recovery property establish the recovery periods over which the unadjusted basis of items in a class is recovered. File 2010 tax The classes of property are: 3-Year property 5-Year property 10-Year property 15-Year real property Low-income housing 18-Year real property 19-Year real property Alternate ACRS Method (Modified Straight Line Method) ACRS provides an alternate ACRS method that could be elected. File 2010 tax This alternate ACRS method uses a recovery percentage based on a modified straight line method. File 2010 tax This alternate ACRS method generally uses percentages other than those from the tables. File 2010 tax If you elected the alternate ACRS method, you determine the recovery period by using the following schedule. File 2010 tax This schedule is for other than 18- and 19-year real property and low-income housing: In the case of: You could have elected a recovery period of: 3-year property 3, 5, or 12 years 5-year property 5, 12, or 25 years 15-year real property 15, 35, or 45 years Percentages. File 2010 tax   The straight-line percentages for the alternate ACRS method are: Recovery Period Percentage 5 years 20. File 2010 tax 00% 10 years 10. File 2010 tax 00% 12 years 8. File 2010 tax 333% 15 years 6. File 2010 tax 667% 25 years 4. File 2010 tax 00% 35 years 2. File 2010 tax 857%   You apply the percentage to the unadjusted basis(defined earlier) of the property to figure your ACRS deduction. File 2010 tax There are tables for 18- and 19-year real property later in this publication in the Appendix. File 2010 tax For 15-year real property, see 15-year real property, later. File 2010 tax 3-, 5-, and 10-year property. File 2010 tax   If you elected to use an alternate recovery percentage, you have to use the same recovery percentage for all property in that class that you placed in service in that tax year. File 2010 tax This applies throughout the recovery period you selected. File 2010 tax Half-year convention. File 2010 tax   If you elected the alternate method, only a half-year of depreciation was deducted for the year you placed the property in service. File 2010 tax This applied regardless of when in the tax year you placed the property in service. File 2010 tax For each of the remaining years in the recovery period, you take a full year's deduction. File 2010 tax If you hold the property for the entire recovery period, a half-year of depreciation is allowable for the year following the end of the recovery period. File 2010 tax Example. File 2010 tax You operate a small upholstery business. File 2010 tax On March 19, 1986, you bought and placed in service a $13,000 light-duty panel truck to be used in your business and a $500 electric saw. File 2010 tax You elected to use the alternate ACRS method. File 2010 tax You did not elect to take a section 179 deduction. File 2010 tax You decided to recover the cost of the truck, which is 3-year recovery property, over 5 years. File 2010 tax The saw is 5-year property, but you decided to recover its cost over 12 years. File 2010 tax For 1986, your ACRS deduction reflected the half-year convention. File 2010 tax In the first year, you deducted half of the amount determined for a full year. File 2010 tax Your ACRS deduction for 1986 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. File 2010 tax 00     Electric saw   12 years straight line = 8. File 2010 tax 333% 8. File 2010 tax 333% ÷ $500 = $41. File 2010 tax 67 Half-year convention -½ of $41. File 2010 tax 67= 20. File 2010 tax 84 Total ACRS deduction for 1986 $1,320. File 2010 tax 84       You take a full year of depreciation for both the truck and the saw for the years 1987 through 1990. File 2010 tax Your ACRS deduction for each of those years is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600     Electric saw     12 years straight line = 8. File 2010 tax 333% 8. File 2010 tax 333% ÷ $500 = $41. File 2010 tax 67 Total annual ACRS deduction for 1987 through 1990 $2,641. File 2010 tax 67       In 1991, you take a half-year of depreciation for the truck and a full year of depreciation for the saw. File 2010 tax Your ACRS deduction for 1991 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. File 2010 tax 00     Electric saw   12 years straight line = 8. File 2010 tax 333% 8. File 2010 tax 333% ÷ $500 = $41. File 2010 tax 67 Total ACRS deduction for 1991 $1,341. File 2010 tax 67       The truck is fully depreciated after 1991. File 2010 tax You take a full year of depreciation for the saw for the years 1992 through 1997. File 2010 tax Your ACRS deduction for each of those years is as follows: Electric saw     12 years straight line = 8. File 2010 tax 333% 8. File 2010 tax 333% ÷ $500 = $41. File 2010 tax 67 Total annual ACRS deduction for 1992 through 1997 $41. File 2010 tax 67       You take a half-year of depreciation for the saw for 1998. File 2010 tax Your ACRS deduction for 1998 is as follows: Electric saw   12 years straight line = 8. File 2010 tax 333% 8. File 2010 tax 333% ÷ $500 = $41. File 2010 tax 67 Half-year convention -½ of $41. File 2010 tax 67= 20. File 2010 tax 84 Total ACRS deduction for 1998 $20. File 2010 tax 84       The saw is fully depreciated after 1998. File 2010 tax 15-year real property. File 2010 tax   Under ACRS, you could also elect to use the alternate ACRS method for 15-year real property. File 2010 tax The alternate ACRS method allows you to depreciate your 15-year real property using the straight line ACRS method over the alternate recovery periods of 15, 35, or 45 years. File 2010 tax If you selected a 15-year recovery period, you use the percentage (6. File 2010 tax 667%) from the schedule above. File 2010 tax You prorate this percentage for the number of months the property was in service in the first year. File 2010 tax If you selected a 35- or 45-year recovery period, you use either Table 11 or 15. File 2010 tax Alternate periods for 18-year real property. File 2010 tax   For 18-year real property, the alternate recovery periods are 18, 35, or 45 years. File 2010 tax The percentages for 18-year real property under the alternate method are in Tables 7, 8, 10, 11, 14, and 15 in the Appendix. File 2010 tax There are two tables for each alternate recovery period. File 2010 tax One table shows the percentage for property placed in service after June 22, 1984. File 2010 tax The other table has the percentages for property placed in service after March 15, 1984, and before June 23, 1984. File 2010 tax Alternate periods for 19-year real property. File 2010 tax   For 19-year real property, the alternate recovery periods are 19, 35, or 45 years. File 2010 tax If you selected a 19-year recovery period, use Table 9 to determine your deduction. File 2010 tax If you select a 35- or 45-year recovery period, use either Table 13 or 14. File 2010 tax Example. File 2010 tax You placed in service an apartment building on August 3, 1986. File 2010 tax The building is 19-year real property. File 2010 tax The sales contract allocated $300,000 to the building and $100,000 to the land. File 2010 tax You use the calendar year as your tax year. File 2010 tax You chose the alternate ACRS method over a recovery period of 35 years. File 2010 tax For 1986, you figure your ACRS deduction usingTable 13. File 2010 tax August is the eighth month of your tax year. File 2010 tax The percentage from Table 13 for the eighth month is 1. File 2010 tax 1%. File 2010 tax Your deduction was $3,300 ($300,000 ÷ 1. File 2010 tax 1%). File 2010 tax The deduction rate from ACRS Table 13 for years 2 through 20 is 2. File 2010 tax 9% so that your deduction in 1987 through 2005 is $8,700 ($300,000 ÷ 2. File 2010 tax 9%). File 2010 tax Alternate periods for low-income housing. File 2010 tax   For low-income housing, the alternate recovery periods are 15, 35, or 45 years. File 2010 tax If you selected a 15-year period for this property, use 6. File 2010 tax 667% as the percentage. File 2010 tax If you selected a 35- or 45-year period, use either Table 11, 12, or 15. File 2010 tax Election. File 2010 tax   You had to make the election to use the alternate ACRS method by the return due date (including extensions) for the tax year you placed the property in service. File 2010 tax Revocation of election. File 2010 tax   Your election to use an alternate ACRS method, once made, can be changed only with the consent of the Commissioner. File 2010 tax The Commissioner grants consent only in extraordinary circumstances. File 2010 tax Any request for a revocation will be considered a request for a ruling. File 2010 tax ACRS Deduction in Short Tax Year For a tax year that is less than 12 months, the ACRS deduction is prorated on a 12-month basis. File 2010 tax Figure the amount of the ACRS deduction for a short tax year as follows: First, you figure the ACRS deduction for a full year. File 2010 tax You figure this by multiplying the unadjusted basis by the recovery percentage. File 2010 tax You then multiply the ACRS deduction determined for a full tax year by a fraction. File 2010 tax The numerator (top number) of the fraction is the number of months in the short tax year and the denominator (bottom number) is 12. File 2010 tax For example, a corporation placed in service in June 1986 an item of 3-year property with an unadjusted basis of $10,000. File 2010 tax The corporation files a tax return, because of a change in its accounting period, for the 6-month short tax year ending June 30, 1986. File 2010 tax The full year's ACRS deduction for this item is $2,500 ($10,000 ÷ 25%), the first year percentage from the 3-year table. File 2010 tax The ACRS deduction for the short tax year is $1,250 ($2,500 ÷ 6/12). File 2010 tax You use the full ACRS percentages during the remaining years of the recovery period. File 2010 tax For the first tax year after the recovery period, the unrecovered basis will be deductible. File 2010 tax Exception. File 2010 tax   For the tax year in which you placed 15-, 18-, or 19-year real property in service or in the tax year you dispose of it, you compute the ACRS deduction for the number of months that the property is in service during that tax year. File 2010 tax You compute the number of months using either a full month or mid-month convention. File 2010 tax This is true regardless of the number of months in the tax year and the recovery period and method used. File 2010 tax Dispositions A disposition is the permanent withdrawal of property from use in your trade or business or in the production of income. File 2010 tax You can make a withdrawal by sale, exchange, retirement, abandonment, or destruction. File 2010 tax You generally recognize gain or loss on the disposition of an asset by sale. File 2010 tax However, nonrecognition rules can allow you to postpone some gain. File 2010 tax See Publication 544. File 2010 tax If you physically abandon property, you can deduct as a loss the adjusted basis of the asset at the time of its abandonment. File 2010 tax Your intent must be to discard the asset so that you will not use it again or retrieve it for sale, exchange, or other disposition. File 2010 tax Early dispositions. File 2010 tax   The disposal of an asset before the end of its specified recovery period, is referred to as an early disposition. File 2010 tax When an early disposition occurs, the depreciation deduction in the year of disposition depends on the class of property involved. File 2010 tax Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. File 2010 tax   Generally, you get no ACRS deduction for the tax year in which you dispose of or retire recovery property, except for 15-, 18-, and 19-year real property. File 2010 tax This means there is no depreciation deduction under ACRS in the year you dispose of or retire any of your 3-, 5-, or 10-year recovery property. File 2010 tax Dispositions — mass asset accounts. File 2010 tax   The law provides a special rule to avoid the calculation of gain on the disposition of assets from mass asset accounts. File 2010 tax A mass asset account includes items usually minor in value in relation to the group, numerous in quantity, impractical to separately identify, and not usually accounted for on a separate basis, but on a total dollar value. File 2010 tax Examples of mass assets include minor items of office, plant, and store furniture and fixtures. File 2010 tax   Under the special rule, if you elected to use a mass asset account, you recognize gain to the extent of the proceeds from the disposition of the asset. File 2010 tax You leave the unadjusted basis of the property in the account until recovered in future years. File 2010 tax If you did this, include the total proceeds realized from the disposition in income on the tax return for the year of disposition. File 2010 tax Early dispositions — 15-year real property. File 2010 tax   If you dispose of 15-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. File 2010 tax You use a full-month convention. File 2010 tax For a disposition at any time during a particular month before the end of the recovery period, no deduction is allowed for the month of disposition. File 2010 tax This applies whether you use the regular ACRS method or elected the alternate ACRS method. File 2010 tax Example. File 2010 tax You purchased and placed in service a rental house on March 2, 1984, for $98,000 (not including the cost of land). File 2010 tax You file your return based on a calendar year. File 2010 tax Your rate from Table 1 for the third month is 10%. File 2010 tax Your ACRS deduction for 1984 was $9,800 ($98. File 2010 tax 000 ÷ 10%). File 2010 tax For 1985 through 1988, you figured your ACRS deductions using 11%, 9%, 8%, and 7% ÷ $98,000. File 2010 tax For 1989 through 1992, you figured your ACRS deductions using 6% for each year. File 2010 tax The deduction each year was $98,000 ÷ 6%. File 2010 tax For 1993 and 1994, the ACRS deduction is ($98,000 ÷ 5%) $4,900 for each year. File 2010 tax You sell the house on June 1, 1995. File 2010 tax You figure your ACRS deduction for 1995 for the full year and then prorate that amount for the months of use. File 2010 tax The full ACRS deduction for 1995 is $4,900 ($98,000 ÷ 5%). File 2010 tax You then prorate this amount to the 5 months in 1995 during which it was rented. File 2010 tax Your ACRS deduction for 1995 is $2,042 ($4,900 ÷ 5/12). File 2010 tax Early dispositions — 18- and 19-year real property. File 2010 tax   If you dispose of 18- or 19-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. File 2010 tax For 18-year property placed in service before June 23, 1984, use a full-month convention on a disposition. File 2010 tax For 18-year property placed in service after June 22, 1984, and for 19-year property, determine the number of months in use by using the mid-month convention. File 2010 tax Under the mid-month convention,treat real property disposed of any time during a month as disposed of in the middle of that month. File 2010 tax Count the month of disposition as half a month of use. File 2010 tax Example. File 2010 tax You purchased and placed in service a rental house on July 2, 1984, for $100,000 (not including the cost of land). File 2010 tax You file your return based on a calendar year. File 2010 tax Your rate from Table 4 for the seventh month is 4%. File 2010 tax You figured your ACRS deduction for 1984 was $4,000 ($100,000 ÷ 4%). File 2010 tax In 1985 through 1994, your ACRS deductions were 9%, 8%, 8%, 7%, 6%, 6%, 5%, 5%, and 5% ÷ $100,000. File 2010 tax You sell the house on September 24, 1995. File 2010 tax Figure your ACRS deduction for 1995 for the months of use. File 2010 tax The full ACRS deduction for 1995 is $5,000 ($100,000 ÷ 5%). File 2010 tax Prorate this amount for the 8. File 2010 tax 5 months in 1995 that you held the property. File 2010 tax Under the mid-month convention, you count September as half a month. File 2010 tax Your ACRS deduction for 1995 is $3,542 ($5,000 ÷ 8. File 2010 tax 5/12). File 2010 tax Depreciation Recapture If you dispose of property depreciated under ACRS that is section 1245 recovery property, you will generally recognize gain or loss. File 2010 tax Gain recognized on a disposition is ordinary income to the extent of prior depreciation deductions taken. File 2010 tax This recapture rule applies to all personal property in the 3-year, 5-year, and 10-year classes. File 2010 tax You recapture gain on manufactured homes and theme park structures in the 10-year class as section 1245 property. File 2010 tax Section 1245 property generally includes all personal property. File 2010 tax See Section 1245 property in chapter 4 of Publication 544 for more information. File 2010 tax You treat dispositions of section 1250 real property on which you have a gain as section 1245 recovery property. File 2010 tax You recognize gain on this property as ordinary income to the extent of prior depreciation deductions taken. File 2010 tax Section 1250 property includes most real property. File 2010 tax See Section 1250 property in chapter 4 of Publication 544 for more information. File 2010 tax This rule applies to all section 1250 real property except the following property: Any 15-, 18-, or 19-year real property that is residential rental property. File 2010 tax Any 15-, 18-, or 19-year real property that you elected to depreciate using the alternate ACRS method. File 2010 tax Any 15-, 18-, or 19-year real property that is subsidized low-income housing. File 2010 tax For these recapture rules, you treat the section 179 deduction and 50% of the investment credit that reduced your basis as depreciation. File 2010 tax See Publication 544 for further discussion of dispositions of section 1245 and 1250 property. File 2010 tax Prev  Up  Next   Home   More Online Publications
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File 2010 tax 3. File 2010 tax   Filing Information for Individuals in Certain U. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. File 2010 tax S. File 2010 tax Internal Revenue Service. File 2010 tax This chapter covers the general rules for filing returns in the five possessions. File 2010 tax You must first determine if you are a bona fide resident of the relevant possession. File 2010 tax See chapter 1 for a discussion of the requirements you must meet. File 2010 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. File 2010 tax Contact information is listed in this chapter under the heading for each possession. File 2010 tax American Samoa American Samoa has its own separate and independent tax system. File 2010 tax Although its tax laws are modeled on the U. File 2010 tax S. File 2010 tax Internal Revenue Code, there are certain differences. File 2010 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. File 2010 tax The fax number is (684) 633-1513. File 2010 tax You can get forms and publications at www. File 2010 tax americansamoa. File 2010 tax gov. File 2010 tax The addresses and phone numbers listed above are subject to change. File 2010 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. File 2010 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. File 2010 tax Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. File 2010 tax S. File 2010 tax tax on their American Samoa source income. File 2010 tax U. File 2010 tax S. File 2010 tax citizen or resident alien. File 2010 tax   If you are a U. File 2010 tax S. File 2010 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. File 2010 tax An American Samoa tax return reporting your gross income from worldwide sources. File 2010 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. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. File 2010 tax However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. File 2010 tax S. File 2010 tax Government employees under Special Rules for American Samoa, later). File 2010 tax To exclude American Samoa source income, attach a completed Form 4563 to your U. File 2010 tax S. File 2010 tax tax return (see Form 4563 for more information). File 2010 tax If you are excluding American Samoa source income on your U. File 2010 tax S. File 2010 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. File 2010 tax For more information, see Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax Nonresident alien. File 2010 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. File 2010 tax An American Samoa tax return reporting worldwide income. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return (Form 1040, U. File 2010 tax S. File 2010 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. File 2010 tax For more information, see U. File 2010 tax S. File 2010 tax Government employees under Special Rules for American Samoa, later. File 2010 tax To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. File 2010 tax S. File 2010 tax tax return (see Form 4563 , below, for more information). File 2010 tax For all other tax purposes, however, you will be treated as a nonresident alien individual. File 2010 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. File 2010 tax There are also limitations on what deductions and credits are allowed. File 2010 tax See Publication 519 for more information. File 2010 tax Form 4563. File 2010 tax   If you must file a U. File 2010 tax S. File 2010 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. File 2010 tax Form 4563 cannot be filed by itself. File 2010 tax There is an example of a filled-in Form 4563 in chapter 5. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments (including Form 4563) to: Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax Self-employment tax. File 2010 tax   If you are not required to file a U. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax Additional Medicare Tax. File 2010 tax   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 tax Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 tax For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax Net Investment Income Tax. File 2010 tax   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File 2010 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. File 2010 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. File 2010 tax g. File 2010 tax , $200,000 for single filers. File 2010 tax The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 2010 tax See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File 2010 tax Estimated tax payments. File 2010 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. File 2010 tax   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. File 2010 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. File 2010 tax S. File 2010 tax and American Samoa tax returns, and claims a foreign tax credit on the U. File 2010 tax S. File 2010 tax return for taxes paid to American Samoa. File 2010 tax U. File 2010 tax S. File 2010 tax citizen or resident alien. File 2010 tax   If you are a U. File 2010 tax S. File 2010 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. File 2010 tax An American Samoa tax return reporting only your income from sources within American Samoa. File 2010 tax Wages for services performed in American Samoa, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from sources within American Samoa. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return reporting your income from worldwide sources. File 2010 tax You can take a credit against your U. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return. File 2010 tax De minimis exception to determining source of income. File 2010 tax   In certain situations you will not have income from a possession. File 2010 tax See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 tax Nonresident alien. File 2010 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. File 2010 tax An American Samoa tax return reporting only your income from sources within American Samoa. File 2010 tax In this situation, wages for services performed in American Samoa, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from sources within American Samoa. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return (Form 1040NR, U. File 2010 tax S. File 2010 tax Nonresident Alien Income Tax Return) reporting U. File 2010 tax S. File 2010 tax source income according to the rules for a nonresident alien. File 2010 tax See the Instructions for Form 1040NR. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments to: Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. File 2010 tax U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 tax   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. File 2010 tax Civilian spouse of active duty member of the U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 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. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax S. File 2010 tax tax return (Form 1040) and a state and/or local tax return, if required. File 2010 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. File 2010 tax U. File 2010 tax S. File 2010 tax Government employees. File 2010 tax   If you are employed in American Samoa by the U. File 2010 tax S. File 2010 tax Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. File 2010 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. File 2010 tax   Wages and salaries paid to employees of the U. File 2010 tax S. File 2010 tax Government and its agencies are also subject to U. File 2010 tax S. File 2010 tax federal income tax. File 2010 tax These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. File 2010 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. File 2010 tax S. File 2010 tax tax return. File 2010 tax   If you report government wages on both your U. File 2010 tax S. File 2010 tax and American Samoa tax returns, you can take a credit on your U. File 2010 tax S. File 2010 tax tax return for income taxes paid or accrued to American Samoa. File 2010 tax Figure the credit on Form 1116, and attach that form to your U. File 2010 tax S. File 2010 tax tax return, Form 1040. File 2010 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. File 2010 tax Moving expense deduction. File 2010 tax   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. File 2010 tax Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 tax S. File 2010 tax earned income. File 2010 tax   If your move was to American Samoa, report your deduction for moving expenses as follows. File 2010 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. File 2010 tax If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. File 2010 tax S. File 2010 tax tax returns. File 2010 tax Also, for purposes of a tax credit against your U. File 2010 tax S. File 2010 tax tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File 2010 tax   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. File 2010 tax Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. File 2010 tax See Double Taxation in chapter 4. File 2010 tax The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. File 2010 tax Although it is modeled after the U. File 2010 tax S. File 2010 tax system, there are differences in law and tax rates. File 2010 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. File 2010 tax O. File 2010 tax Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. File 2010 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. File 2010 tax You can access the Hacienda website at www. File 2010 tax hacienda. File 2010 tax gobierno. File 2010 tax pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. File 2010 tax gobierno. File 2010 tax pr. File 2010 tax The addresses and phone numbers listed above are subject to change. File 2010 tax Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. File 2010 tax The income reported on each return depends on your residency status in Puerto Rico. File 2010 tax To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. File 2010 tax Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. File 2010 tax U. File 2010 tax S. File 2010 tax citizen or resident alien. File 2010 tax   If you are a U. File 2010 tax S. File 2010 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. File 2010 tax A Puerto Rico tax return reporting income from worldwide sources. File 2010 tax If you report U. File 2010 tax S. File 2010 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. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return reporting income from worldwide sources, but excluding Puerto Rico source income. File 2010 tax However, see U. File 2010 tax S. File 2010 tax Government employees under Special Rules for Puerto Rico, later, for an exception. File 2010 tax If you are excluding Puerto Rico income on your U. File 2010 tax S. File 2010 tax tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. File 2010 tax For more information, see Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax If all of your income is from Puerto Rico sources, you are not required to file a U. File 2010 tax S. File 2010 tax tax return. File 2010 tax However, if you have self-employment income, see Self-employment tax , later. File 2010 tax U. File 2010 tax S. File 2010 tax citizen only. File 2010 tax   If you are a U. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax S. File 2010 tax Government or its agencies) that you earned before the date you changed your residence. File 2010 tax For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. File 2010 tax Nonresident alien. File 2010 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. File 2010 tax A Puerto Rico tax return reporting income from worldwide sources. File 2010 tax If you report U. File 2010 tax S. File 2010 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. File 2010 tax A U. File 2010 tax S. File 2010 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). File 2010 tax For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. File 2010 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. File 2010 tax There are also limitations on what deductions and credits are allowed. File 2010 tax See Publication 519 for more information. File 2010 tax Self-employment tax. File 2010 tax   If you have no U. File 2010 tax S. File 2010 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. File 2010 tax Additional Medicare Tax. File 2010 tax   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 tax Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 tax For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax Net Investment Income Tax. File 2010 tax   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File 2010 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. File 2010 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. File 2010 tax g. File 2010 tax , $200,000 for single filers. File 2010 tax The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 2010 tax See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File 2010 tax Estimated tax payments. File 2010 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)). File 2010 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. File 2010 tax O. File 2010 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. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. File 2010 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. File 2010 tax U. File 2010 tax S. File 2010 tax citizen or resident alien. File 2010 tax   If you are a U. File 2010 tax S. File 2010 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. File 2010 tax A Puerto Rico tax return reporting only your income from Puerto Rico sources. File 2010 tax Wages for services performed in Puerto Rico, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from Puerto Rico sources. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return reporting income from worldwide sources. File 2010 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. File 2010 tax S. File 2010 tax taxes (see chapter 4 for more information). File 2010 tax Nonresident alien. File 2010 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. File 2010 tax A Puerto Rico tax return reporting only your income from Puerto Rico sources. File 2010 tax Wages for services performed in Puerto Rico, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from Puerto Rico sources. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return (Form 1040NR) according to the rules for a nonresident alien. File 2010 tax See the Instructions for Form 1040NR. File 2010 tax De minimis exception to determining source of income. File 2010 tax   In certain situations you will not have income from a possession. File 2010 tax See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 tax Use the addresses listed below to file your U. File 2010 tax S. File 2010 tax and Puerto Rico income tax returns. File 2010 tax If you are not including a check or a money order, send your U. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments to: Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax O. File 2010 tax Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. File 2010 tax O. File 2010 tax Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. File 2010 tax S. File 2010 tax and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. File 2010 tax U. File 2010 tax S. File 2010 tax Government employees. File 2010 tax   Wages and cost-of-living allowances paid by the U. File 2010 tax S. File 2010 tax Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. File 2010 tax However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. File 2010 tax S. File 2010 tax tax. File 2010 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. File 2010 tax   These wages are also subject to U. File 2010 tax S. File 2010 tax tax, but the cost-of-living allowances are excludable. File 2010 tax A foreign tax credit is available in order to avoid double taxation. File 2010 tax U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 tax   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. File 2010 tax Civilian spouse of active duty member of the U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 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. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax S. File 2010 tax tax return (Form 1040) and a state and/or local tax return, if required. File 2010 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. File 2010 tax Income from sources outside Puerto Rico and the United States. File 2010 tax   If you are a U. File 2010 tax S. File 2010 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. File 2010 tax In addition to your Puerto Rico and U. File 2010 tax S. File 2010 tax tax returns, you may also have to file a return with the country or possession from which your outside income was derived. File 2010 tax To avoid double taxation, a foreign tax credit is generally available for either the U. File 2010 tax S. File 2010 tax or Puerto Rico return. File 2010 tax Example. File 2010 tax Thomas Red is a bona fide resident of Puerto Rico and a U. File 2010 tax S. File 2010 tax citizen. File 2010 tax He traveled to the Dominican Republic and worked in the construction industry for 1 month. File 2010 tax His wages were $20,000. File 2010 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. File 2010 tax He may also have to file a tax return with the Dominican Republic. File 2010 tax Moving expense deduction. File 2010 tax   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. File 2010 tax Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 tax S. File 2010 tax earned income. File 2010 tax   If your move was to Puerto Rico, report your deduction for moving expenses as follows. File 2010 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. File 2010 tax If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. File 2010 tax S. File 2010 tax tax returns. File 2010 tax Also, for purposes of a tax credit against your U. File 2010 tax S. File 2010 tax tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File 2010 tax   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 tax Additional child tax credit. File 2010 tax   If you are not required to file a U. File 2010 tax S. File 2010 tax income tax return, this credit is available only if you meet all three of the following conditions. File 2010 tax You were a bona fide resident of Puerto Rico during the entire tax year. File 2010 tax Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. File 2010 tax You had three or more qualifying children. File 2010 tax (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. File 2010 tax ) If your income exceeds certain levels, you may be disqualified from receiving this credit. File 2010 tax Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. File 2010 tax Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. File 2010 tax Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. File 2010 tax See Double Taxation in chapter 4. File 2010 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. File 2010 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. File 2010 tax O. File 2010 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. File 2010 tax You can order forms and publications through the fax at (670) 664-1015. File 2010 tax You can get forms and publications at www. File 2010 tax cnmidof. File 2010 tax net. File 2010 tax The addresses and phone numbers listed above are subject to change. File 2010 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. File 2010 tax Your residency status with regard to the CNMI determines which return you will file. File 2010 tax Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. File 2010 tax Bona Fide Resident of the CNMI If you are a U. File 2010 tax S. File 2010 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. File 2010 tax Include income from worldwide sources on your CNMI return. File 2010 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. File 2010 tax Pay any balance of tax due with your tax return. File 2010 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. File 2010 tax However, if you were self-employed in 2013, see Self-employment tax , later. File 2010 tax Example. File 2010 tax David Gold was a bona fide resident of the CNMI for 2013. File 2010 tax He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. File 2010 tax S. File 2010 tax corporations that carry on business mainly in the United States. File 2010 tax He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. File 2010 tax He reports his total income of $34,000 on the CNMI return. File 2010 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. File 2010 tax U. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax Include income from worldwide sources on your U. File 2010 tax S. File 2010 tax return. File 2010 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. File 2010 tax Pay any balance of tax due with your tax return. File 2010 tax Note. File 2010 tax You may also need to complete Form 5074. File 2010 tax You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. File 2010 tax Form 5074. File 2010 tax   If you file a U. File 2010 tax S. File 2010 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. File 2010 tax   The United States and the CNMI use this form to divide your income taxes. File 2010 tax   There is an example of a filled-in Form 5074 in chapter 5. File 2010 tax De minimis exception to determining source of income. File 2010 tax   In certain situations you will not have income from a possession. File 2010 tax See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 tax Citizen or resident alien of the United States but not a bona fide resident of the CNMI. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments to: Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax A CNMI tax return reporting only your income from sources within the CNMI. File 2010 tax In this situation, wages for services performed in the CNMI, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from sources within the CNMI. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return (Form 1040NR) reporting U. File 2010 tax S. File 2010 tax source income according to the rules for a nonresident alien. File 2010 tax See the instructions for Form 1040NR. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments to:  Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax O. File 2010 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. File 2010 tax S. File 2010 tax citizen or a U. File 2010 tax S. File 2010 tax resident alien during the tax year, file your income tax return with the CNMI. File 2010 tax Include income from worldwide sources on your CNMI return. File 2010 tax Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File 2010 tax Pay any balance of tax due with your tax return. File 2010 tax Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File 2010 tax O. File 2010 tax Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. File 2010 tax Joint return. File 2010 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. File 2010 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. File 2010 tax If the spouse with the greater AGI is a U. File 2010 tax S. File 2010 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. File 2010 tax For this purpose, income is determined without regard to community property laws. File 2010 tax Example. File 2010 tax Marsha Blue, a U. File 2010 tax S. File 2010 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. File 2010 tax Marsha earned $65,000 as a computer programmer in the United States. File 2010 tax Her spouse earned $20,000 as an artist in the CNMI. File 2010 tax Marsha and her spouse will file a joint return. File 2010 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. File 2010 tax U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 tax   If you are a member of the U. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax Civilian spouse of active duty member of the U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 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. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax S. File 2010 tax tax return (Form 1040) and a state and/or local tax return, if required. File 2010 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. File 2010 tax S. File 2010 tax tax return. File 2010 tax Moving expense deduction. File 2010 tax   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. File 2010 tax Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 tax S. File 2010 tax earned income. File 2010 tax   If your move was to the CNMI, report your deduction for moving expenses as follows. File 2010 tax If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. File 2010 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. File 2010 tax   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 tax Foreign tax credit. File 2010 tax   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. File 2010 tax S. File 2010 tax income tax return for tax paid to the CNMI. File 2010 tax Self-employment tax. File 2010 tax   If you have no U. File 2010 tax S. File 2010 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. File 2010 tax Additional Medicare Tax. File 2010 tax   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 tax Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 tax For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax Estimated tax payments. File 2010 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. File 2010 tax Payment of estimated tax. File 2010 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. File 2010 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. File 2010 tax However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File 2010 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). File 2010 tax For this purpose, income is determined without regard to community property laws. File 2010 tax Early payment. File 2010 tax   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File 2010 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. File 2010 tax   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. File 2010 tax Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. File 2010 tax See Double Taxation in chapter 4. File 2010 tax Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. File 2010 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. File 2010 tax O. File 2010 tax Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. File 2010 tax You can order forms and publications through the fax at (671) 633-2643. File 2010 tax You can get forms and publications at www. File 2010 tax guamtax. File 2010 tax com. File 2010 tax The addresses and phone numbers listed above are subject to change. File 2010 tax Which Return To File Bona fide residents of Guam are subject to special U. File 2010 tax S. File 2010 tax tax rules. File 2010 tax In general, all individuals with income from Guam will file only one return—either to Guam or the United States. File 2010 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. File 2010 tax This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. File 2010 tax Include income from worldwide sources on your Guam return. File 2010 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. File 2010 tax Pay any balance of tax due with your tax return. File 2010 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. File 2010 tax However, if you were self-employed in 2013, see Self-employment tax , later. File 2010 tax Example. File 2010 tax Gary Barker was a bona fide resident of Guam for 2013. File 2010 tax He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. File 2010 tax S. File 2010 tax corporations that carry on business mainly in the United States. File 2010 tax He must file a 2013 income tax return with the Government of Guam. File 2010 tax He reports his total income of $27,000 on the Guam return. File 2010 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. File 2010 tax O. File 2010 tax Box 23607 GMF, GU 96921 U. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax Include income from worldwide sources on your U. File 2010 tax S. File 2010 tax return. File 2010 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. File 2010 tax Pay any balance of tax due with your tax return. File 2010 tax You may also need to complete Form 5074. File 2010 tax You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. File 2010 tax Form 5074. File 2010 tax   If you file a U. File 2010 tax S. File 2010 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. File 2010 tax   The United States and Guam use this form to divide your income taxes. File 2010 tax   See the Illustrated Example of Form 5074 in chapter 5. File 2010 tax De minimis exception to determining source of income. File 2010 tax   In certain situations you will not have income from a possession. File 2010 tax See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax A Guam tax return reporting only your income from sources within Guam. File 2010 tax In this situation, wages for services performed in Guam, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from sources within Guam. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return (Form 1040NR) reporting U. File 2010 tax S. File 2010 tax source income according to the rules for a nonresident alien. File 2010 tax See the instructions for Form 1040NR. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments to:  Internal Revenue Service P. File 2010 tax O. File 2010 tax Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. File 2010 tax O. File 2010 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. File 2010 tax S. File 2010 tax citizen or a U. File 2010 tax S. File 2010 tax resident alien during the tax year, file your income tax return with Guam. File 2010 tax Include income from worldwide sources on your Guam return. File 2010 tax Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File 2010 tax Pay any balance of tax due with your tax return. File 2010 tax If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. File 2010 tax O. File 2010 tax Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. File 2010 tax Joint return. File 2010 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. File 2010 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. File 2010 tax If the spouse with the greater AGI is a U. File 2010 tax S. File 2010 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. File 2010 tax For this purpose, income is determined without regard to community property laws. File 2010 tax Example. File 2010 tax Bill Whiting, a U. File 2010 tax S. File 2010 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. File 2010 tax Bill earned $45,000 as an engineer in the United States. File 2010 tax His spouse earned $15,000 as a teacher in Guam. File 2010 tax Bill and his spouse will file a joint return. File 2010 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. File 2010 tax U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 tax   If you are a member of the U. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax Civilian spouse of active duty member of the U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 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. File 2010 tax S. File 2010 tax Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File 2010 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. File 2010 tax S. File 2010 tax tax return (Form 1040) and a state and/or local tax return, if required. File 2010 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. File 2010 tax S. File 2010 tax tax return. File 2010 tax Moving expense deduction. File 2010 tax   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. File 2010 tax Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 tax S. File 2010 tax earned income. File 2010 tax   If your move was to Guam, report your deduction for moving expenses as follows. File 2010 tax If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. File 2010 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. File 2010 tax   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 tax Foreign tax credit. File 2010 tax   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. File 2010 tax S. File 2010 tax income tax return for tax paid to Guam. File 2010 tax Self-employment tax. File 2010 tax   If you have no U. File 2010 tax S. File 2010 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. File 2010 tax Additional Medicare Tax. File 2010 tax   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 tax Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 tax For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax Estimated tax payments. File 2010 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. File 2010 tax Payment of estimated tax. File 2010 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. File 2010 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. File 2010 tax However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File 2010 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). File 2010 tax For this purpose, income is determined without regard to community property laws. File 2010 tax Early payment. File 2010 tax   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File 2010 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. File 2010 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. File 2010 tax O. File 2010 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. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. File 2010 tax Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. File 2010 tax See Double Taxation in chapter 4. File 2010 tax The U. File 2010 tax S. File 2010 tax Virgin Islands The U. File 2010 tax S. File 2010 tax Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. File 2010 tax An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. File 2010 tax Where To Get Forms and Information For information about filing your U. File 2010 tax S. File 2010 tax Virgin Islands tax return or about Form 1040INFO, in St. File 2010 tax Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. File 2010 tax Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. File 2010 tax You can order forms and publications through the fax at (340) 774-2672. File 2010 tax For information about filing your U. File 2010 tax S. File 2010 tax Virgin Islands tax return or about Form 1040INFO, in St. File 2010 tax Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. File 2010 tax I. File 2010 tax 00820–4421 You can order forms and publications by calling (340) 773-1040. File 2010 tax You can order forms and publications through the fax at (340) 773-1006. File 2010 tax You can access the USVI website at www. File 2010 tax viirb. File 2010 tax com. File 2010 tax The addresses and phone numbers listed above are subject to change. File 2010 tax Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. File 2010 tax U. File 2010 tax S. File 2010 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. File 2010 tax Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. File 2010 tax S. File 2010 tax citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. File 2010 tax Include your worldwide income on your USVI return. File 2010 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. File 2010 tax Pay any balance of tax due with your tax return. File 2010 tax Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. File 2010 tax S. File 2010 tax income tax. File 2010 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. File 2010 tax However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. File 2010 tax For more information, see Self-employment tax under Special Rules for the USVI, later. File 2010 tax Form 1040INFO. File 2010 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. File 2010 tax Attach Form 1040INFO to your USVI tax return before filing. File 2010 tax You can get Form 1040INFO by contacting the address or website given earlier. File 2010 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. File 2010 tax Thomas, VI 00802 U. File 2010 tax S. File 2010 tax Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. File 2010 tax S. File 2010 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. File 2010 tax File your original Form 1040 with the United States and file a signed copy of the U. File 2010 tax S. File 2010 tax return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. File 2010 tax Use Form 8689 to figure the amount of tax you must pay to the USVI. File 2010 tax Form 8689. File 2010 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. File 2010 tax Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. File 2010 tax S. File 2010 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. File 2010 tax To receive credit on your U. File 2010 tax S. File 2010 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. File 2010 tax On the dotted line next to line 72, enter “Form 8689” and show the amounts. File 2010 tax   See the illustrated example in chapter 5. File 2010 tax De minimis exception to determining source of income. File 2010 tax   In certain situations you will not have income from a possession. File 2010 tax See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File 2010 tax O. File 2010 tax Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. File 2010 tax S. File 2010 tax Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. File 2010 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. File 2010 tax A USVI tax return reporting only your income from sources within the USVI. File 2010 tax In this situation, wages for services performed in the USVI, whether for a private employer, the U. File 2010 tax S. File 2010 tax Government, or otherwise, is income from sources within the USVI. File 2010 tax A U. File 2010 tax S. File 2010 tax tax return (Form 1040NR) reporting U. File 2010 tax S. File 2010 tax source income according to the rules for a nonresident alien. File 2010 tax See the instructions for Form 1040NR. File 2010 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. File 2010 tax S. File 2010 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. File 2010 tax S. File 2010 tax tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File 2010 tax O. File 2010 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. File 2010 tax Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. File 2010 tax Joint return. File 2010 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. File 2010 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. File 2010 tax If the spouse with the greater AGI is a U. File 2010 tax S. File 2010 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. File 2010 tax For this purpose, income is determined without regard to community property laws. File 2010 tax Example. File 2010 tax Marge Birch, a U. File 2010 tax S. File 2010 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. File 2010 tax Marge earned $55,000 as an architect in the United States. File 2010 tax Her spouse earned $30,000 as a librarian in the USVI. File 2010 tax Marge and her spouse will file a joint return. File 2010 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. File 2010 tax U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 tax   If you are a member of the U. File 2010 tax S. File 2010 tax Armed Forces who qualified as a bona fide resident of the U. File 2010 tax S. File 2010 tax Virgin Islands in a prior tax year, your absence from the U. File 2010 tax S. File 2010 tax Virgin Islands solely in compliance with military orders will not change your bona fide residency. File 2010 tax If you did not qualify as a bona fide resident of the U. File 2010 tax S. File 2010 tax Virgin Islands in a prior tax year, your presence in the U. File 2010 tax S. File 2010 tax Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. File 2010 tax S. File 2010 tax Virgin Islands. File 2010 tax Civilian spouse of active duty member of the U. File 2010 tax S. File 2010 tax Armed Forces. File 2010 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. File 2010 tax S. File 2010 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. File 2010 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. File 2010 tax S. File 2010 tax tax return (Form 1040) and a state and/or local tax return, if required. File 2010 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. File 2010 tax S. File 2010 tax tax return. File 2010 tax In this case, follow the guidance under U. File 2010 tax S. File 2010 tax Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. File 2010 tax Moving expense deduction. File 2010 tax   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. File 2010 tax Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 tax S. File 2010 tax earned income. File 2010 tax   If your move was to the USVI, report your deduction for moving expenses as follows. File 2010 tax If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. File 2010 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. File 2010 tax   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 tax Foreign tax credit. File 2010 tax   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. File 2010 tax S. File 2010 tax income tax return for tax paid to the USVI. File 2010 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). File 2010 tax Self-employment tax. File 2010 tax   If you have no U. File 2010 tax S. File 2010 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. File 2010 tax Additional Medicare Tax. File 2010 tax   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 tax Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 tax For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 tax S. File 2010 tax Tax Return in chapter 4. File 2010 tax Estimated tax payments. File 2010 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. File 2010 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. File 2010 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. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. File 2010 tax Extension of time to file. File 2010 tax   You can get an automatic 6-month extension of time to file your tax return. File 2010 tax See Extension of Time To File in chapter 4. File 2010 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. File 2010 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. File 2010 tax However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. File 2010 tax Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. File 2010 tax S. File 2010 tax Virgin Islands. File 2010 tax See Double Taxation in chapter 4. File 2010 tax Prev  Up  Next   Home   More Online Publications