Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Filing A 1040x Amended Tax Return

Unemployed Tax FilingFile 2011 Tax Return Online For FreeFiling 2009 Taxes1040 IrsHow Can I Efile My State Taxes For FreeE File Federal Taxes 2012Turbotax Military Free FileFree Tax Return1040Income Taxes 2012Do State Taxes Online FreeWhat Form Do I Need To Amend My Taxes2012 Tax Return FilingIrs Tax Return Forms 2011Ez 1040 OnlineFilemy2010taxreturnforfreeTurbo Tax 1040ez1040nr 2012Federal Tax Forms For 20122010 Tax Software Free2011 Tax Forms 10401041xTax Amendment DeadlineTaxes For 2010File My 2011 Taxes Online FreeIrs Amended Tax Form 1040xCan I Still File 2012 TaxesVita Irs OrgFree State Tax ServiceFile Taxes 2012How To File 1040x OnlineFree Online Amended Tax ReturnH And R Block LoginHow Do You Fill Out A 1040x2012 Free Tax Filing2008 TurbotaxHow To Fill Out 1040x Form2006 Utah State Tax ReturnFile Free State Tax ReturnFile State Taxes Free

Filing A 1040x Amended Tax Return

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

Terms of Service for Developer Resources

The following terms of service govern the USA.gov Developer Resources web pages and services, from the U.S. General Services Administration (GSA). These are offered subject to your acceptance of the terms and conditions contained herein as well as any relevant sections of the USA.gov Site Policies (collectively, the "Agreement").


Scope

All of the content, documentation, code and related materials made available to you through USA.gov is subject to these terms. Access to or use of USA.gov services or its content constitutes acceptance to this Agreement.

Secondary Use

Data accessed through USA.gov do not, and should not, include controls over its end use. However, as the data owners or authoritative sources, the Departments and Agencies providing the data retain version control. Once the data has been downloaded from USA.gov, the U.S. Government cannot vouch for the quality and timeliness of any analyses conducted with data retrieved.

Citing Data

Users of publicly-available APIs should cite the date that data were accessed or retrieved using the APIs. Finally, users must clearly state that "USA.gov and the federal government cannot vouch for the data or analyses derived from these data after the data have been retrieved from USA.gov." GSA or USA.gov logos may not be used by persons who are not GSA employees or on products (including Web pages) that are not GSA-sponsored.

Public Participation

In support of the Transparency and Open Government Initiative, recommendations from individuals, groups, and organizations regarding the presentation of data, data types, and metadata will contribute to the evolution of USA.gov’s publicly-accessible APIs.

Modification or False Representation of Content

You may not modify or falsely represent content accessed through USA.gov and still claim the source is USA.gov.

Right to Limit

Use of the APIs may be subject to certain limitations on access, calls, or use as set forth within this Agreement or otherwise provided by GSA. If GSA reasonably believes that you have attempted to exceed or circumvent these limits, your ability to use the API may be permanently or temporarily blocked.

GSA may monitor your use of its services to improve the service or to insure compliance with this Agreement.

Service Termination

If you wish to terminate this Agreement, you may do so by refraining from further use of the services. GSA reserves the right (though not the obligation) to (1) refuse to provide the services to you, if it is GSA’s opinion that use violates any GSA policy, or (2) terminate or deny you access to and use of all or part of the services at any time for any other reason in its sole discretion. Any hosted applications may also be shutdown or removed. All provisions of this Agreement which by their nature should survive termination shall survive termination including, without limitation, warranty disclaimers, indemnity, and limitations of liability.

Changes

GSA reserves the right, at its sole discretion, to modify or replace this Agreement, in whole or in part. Your continued use of or access to the USA.gov services following posting of any changes to this Agreement constitutes acceptance of those modified terms. GSA may, in the future, offer new services and/or features. Such new features and/or services shall be subject to the terms and conditions of this Agreement.

Disclaimer of Warranties

USA.gov services are provided “as is” and on an “as-available” basis. GSA hereby disclaims all warranties of any kind, express or implied, including without limitation the warranties of merchantability, fitness for a particular purpose, and non-infringement. GSA makes no warranty that the services will be error free or that access thereto will be continuous or uninterrupted.

Limitations on Liability

In no event will GSA be liable with to respect to any subject matter of this Agreement under any contract, negligence, strict liability or other legal or equitable theory for: (1) any special, incidental, or consequential damages; (2) the cost of procurement of substitute products or services; or (3) for interruption of use or loss or corruption of data.

General Representations

You hereby warrant that (1) your use of the services will be in strict accordance with the USA.gov privacy policy, this Agreement, and all applicable laws and regulations, and (2) your use of the services will not infringe or misappropriate the intellectual property rights of any third party.

Indemnification

You agree to indemnify and hold harmless GSA, its contractors, employees, agents, and the like from and against any and all claims and expenses including attorney’s fees, arising out of your use of the APIs, including but not limited to violation of this Agreement. This Indemnification clause shall not apply to government entities.

Miscellaneous

This Agreement constitutes the entire Agreement between GSA and you concerning the subject matter hereof, and may only be modified by the posting of a revised version on this page by GSA.

Disputes

Any disputes arising out of this Agreement and access to or use of the services shall be governed by federal law.

No Waiver of Rights

GSA’s failure to exercise or enforce any right or provision of this Agreement shall not constitute waiver of such right or provision.

Back to Top

The Filing A 1040x Amended Tax Return

Filing a 1040x amended tax return Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. Filing a 1040x amended tax return Tax questions. Filing a 1040x amended tax return Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. Filing a 1040x amended tax return irs. Filing a 1040x amended tax return gov/pub531. Filing a 1040x amended tax return What's New Additional Medicare Tax. Filing a 1040x amended tax return  Beginning in 2013, a 0. Filing a 1040x amended tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Filing a 1040x amended tax return An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. Filing a 1040x amended tax return An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Filing a 1040x amended tax return Additional Medicare Tax is only imposed on the employee. Filing a 1040x amended tax return There is no employer share of Additional Medicare Tax. Filing a 1040x amended tax return All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing a 1040x amended tax return Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. Filing a 1040x amended tax return Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. Filing a 1040x amended tax return For more information on Additional Medicare Tax, go to www. Filing a 1040x amended tax return irs. Filing a 1040x amended tax return gov and enter “Additional Medicare Tax” in the search box. Filing a 1040x amended tax return Reminder Photographs of missing children. Filing a 1040x amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing a 1040x amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing a 1040x amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing a 1040x amended tax return Introduction This publication is for employees who receive tips. Filing a 1040x amended tax return All tips you receive are income and are subject to federal income tax. Filing a 1040x amended tax return You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Filing a 1040x amended tax return The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Filing a 1040x amended tax return Reporting your tip income correctly is not difficult. Filing a 1040x amended tax return You must do three things. Filing a 1040x amended tax return Keep a daily tip record. Filing a 1040x amended tax return Report tips to your employer. Filing a 1040x amended tax return Report all your tips on your income tax return. Filing a 1040x amended tax return  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. Filing a 1040x amended tax return This publication will also show you how to treat allocated tips. Filing a 1040x amended tax return Comments and suggestions. Filing a 1040x amended tax return   We welcome your comments about this publication and your suggestions for future editions. Filing a 1040x amended tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing a 1040x amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing a 1040x amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing a 1040x amended tax return   You can send your comments from www. Filing a 1040x amended tax return irs. Filing a 1040x amended tax return gov/formspubs/. Filing a 1040x amended tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Filing a 1040x amended tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing a 1040x amended tax return Ordering forms and publications. Filing a 1040x amended tax return   Visit www. Filing a 1040x amended tax return irs. Filing a 1040x amended tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing a 1040x amended tax return Internal Revenue Service 1201 N. Filing a 1040x amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing a 1040x amended tax return   If you have a tax question, check the information available on IRS. Filing a 1040x amended tax return gov or call 1-800-829-1040. Filing a 1040x amended tax return We cannot answer tax questions sent to either of the above addresses. Filing a 1040x amended tax return Prev  Up  Next   Home   More Online Publications