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

Filing tax extension Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Filing tax extension Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. Filing tax extension Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Filing tax extension Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Filing tax extension Alternative Depreciation System (ADS), Required use of ADS. Filing tax extension , ADS election. Filing tax extension Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. Filing tax extension B Bankruptcy, Bankruptcy. Filing tax extension Barter income, Barter income. Filing tax extension Basis Adjusted, Adjusted basis. Filing tax extension Installment sale, Adjusted basis for installment sale purposes. Filing tax extension Involuntary conversion, Basis for depreciation. Filing tax extension Like-kind exchange, Basis for depreciation. Filing tax extension Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Filing tax extension Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. Filing tax extension Constructing assets, Constructing assets. Filing tax extension Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. Filing tax extension Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Filing tax extension Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. Filing tax extension Casualty, defined, Casualty. Filing tax extension Disaster area losses, Disaster Area Losses Leased property, Leased property. Filing tax extension Livestock, Livestock or produce bought for resale. Filing tax extension , Raised draft, breeding, dairy, or sporting animals. Filing tax extension Reimbursement, Insurance and other reimbursements. Filing tax extension Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Filing tax extension Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Filing tax extension Christmas trees, Christmas tree cultivation. Filing tax extension , Christmas trees. Filing tax extension Club dues, Club dues and membership fees. Filing tax extension Comments on publication, Comments and suggestions. Filing tax extension Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Filing tax extension Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Filing tax extension , Community property. Filing tax extension Computer, software, Computer software. Filing tax extension Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Filing tax extension Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Filing tax extension Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Filing tax extension Constructive receipt of income, Constructive receipt. Filing tax extension Contamination, Soil or other environmental contamination. Filing tax extension Contract price, Contract price. Filing tax extension Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. Filing tax extension , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. Filing tax extension , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Filing tax extension Social security coverage, How to become insured under social security. Filing tax extension State unemployment tax, Tax rate and credit. Filing tax extension Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Filing tax extension Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Filing tax extension Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Filing tax extension , Section 1231 transactions. Filing tax extension , Gain or loss. Filing tax extension Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. Filing tax extension Canceled, Cancellation of Debt, Canceled debt excluded from income. Filing tax extension , Cancellation of debt. Filing tax extension , Canceled debt. Filing tax extension Nonrecourse, Amount realized on a nonrecourse debt. Filing tax extension Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Filing tax extension Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Filing tax extension Conservation assets, Depreciable conservation assets. Filing tax extension Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Filing tax extension Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Filing tax extension Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Filing tax extension Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Filing tax extension Direct payments, Direct payments and counter-cyclical payments. Filing tax extension , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. Filing tax extension Disaster relief payments, Qualified disaster relief payments. Filing tax extension Dispositions, Sale or other disposal of land during 9-year period. Filing tax extension , Gain on sale of farmland. Filing tax extension , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. Filing tax extension , Easements. Filing tax extension Election ADS depreciation, Electing ADS. Filing tax extension , ADS election. Filing tax extension Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Filing tax extension Cutting of timber, Election to treat cutting as a sale or exchange. Filing tax extension Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Filing tax extension Out of installment method, Electing out of the installment method. Filing tax extension Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Filing tax extension Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Filing tax extension Employer identification number, Reminders, Employer identification number (EIN). Filing tax extension Endangered species recovery expenses, Endangered species recovery expenses. Filing tax extension Environmental contamination, Soil or other environmental contamination. Filing tax extension Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). Filing tax extension , Fair market value (FMV). Filing tax extension Family member Business expenses, Special rule for related persons. Filing tax extension Installment sale, Sale to a related person. Filing tax extension Like-kind exchange, Like-kind exchanges between related persons. Filing tax extension Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Filing tax extension Personal-use property, Personal-use property. Filing tax extension Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Filing tax extension , Farm. Filing tax extension Income averaging, Income Averaging for Farmers Rental, Farm rental. Filing tax extension Sale of, Sale of a Farm Farmer, Farmer. Filing tax extension Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. Filing tax extension Form 1099-A, Form 1099-A. Filing tax extension , Forms 1099-A and 1099-C. Filing tax extension 1099-C, Cancellation of Debt, Form 1099-C. Filing tax extension , Forms 1099-A and 1099-C. Filing tax extension 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Filing tax extension 1099-PATR, Form 1099-PATR. Filing tax extension 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. Filing tax extension , Recapture. Filing tax extension , Reporting the exchange. Filing tax extension 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Filing tax extension 6252, Form 6252. Filing tax extension 8822, Reminders 8824, Reporting the exchange. Filing tax extension 8849, Claiming a Refund 8886, Reminders 940, Form 940. Filing tax extension 943, Form 943. Filing tax extension 982, Form 982 I-9, Form I-9. Filing tax extension SS-4, Reminders, Employer identification number (EIN). Filing tax extension SS-5, Obtaining a social security number. Filing tax extension T (Timber), Form T (Timber). Filing tax extension W-2, Form W-2. Filing tax extension W-4, Reminders, New hire reporting. Filing tax extension , Form W-4. Filing tax extension W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Filing tax extension Free tax services, How To Get Tax Help, Free help with your tax return. Filing tax extension Fuel tax credit or refund, Fuel tax credit and refund. Filing tax extension , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Filing tax extension , Cost related to gifts. Filing tax extension , Property Received as a Gift, Gift. Filing tax extension Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Filing tax extension Gross profit percentage, Gross profit percentage. Filing tax extension Gross profit, defined, Gross profit. Filing tax extension Guarantee, Debt not payable on demand. Filing tax extension H Health insurance deduction, Self-employed health insurance deduction. Filing tax extension Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Filing tax extension Holding period, Holding period. Filing tax extension Horticultural structure, Horticultural structure. Filing tax extension I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Filing tax extension Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Filing tax extension , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Filing tax extension Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Filing tax extension Inherited property, Inherited Property Insolvency, Insolvency. Filing tax extension Installment sales, Form 6252. Filing tax extension Electing out, Electing out of the installment method. Filing tax extension Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Filing tax extension Unstated interest, Unstated interest. Filing tax extension Insurance, Insurance, Self-employed health insurance deduction. Filing tax extension Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Filing tax extension Unstated, Unstated interest. Filing tax extension Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Filing tax extension Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Filing tax extension , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Filing tax extension Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. Filing tax extension Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. Filing tax extension Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. Filing tax extension Prepaid farm supplies, Deduction limit. Filing tax extension Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Filing tax extension Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. Filing tax extension Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Filing tax extension Casualty and theft losses, Livestock or produce bought for resale. Filing tax extension Crop shares, Crop shares you use to feed livestock. Filing tax extension Depreciation, Livestock. Filing tax extension Diseased, Diseased livestock. Filing tax extension Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Filing tax extension Losses, Loss of livestock. Filing tax extension , Livestock Purchased, Purchased livestock. Filing tax extension Raised, Raised livestock. Filing tax extension Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Filing tax extension Used in a farm business, Livestock used in farm business. Filing tax extension Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Filing tax extension Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Filing tax extension Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Filing tax extension Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Filing tax extension Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Filing tax extension Lost property, Mislaid or lost property. Filing tax extension M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Filing tax extension Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Filing tax extension Nontaxable transfer, Property acquired in a nontaxable transfer. Filing tax extension Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Filing tax extension Membership fees, Club dues and membership fees. Filing tax extension Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Filing tax extension Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Filing tax extension Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Filing tax extension Nontaxable transfer, Property acquired in a nontaxable transfer. Filing tax extension Percentage tables, Rules for using the tables. Filing tax extension Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Filing tax extension Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Filing tax extension Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Filing tax extension P Partners, limited, Limited partner. Filing tax extension Partners, retired, Retired partner. Filing tax extension Partners, Spouse, Business Owned and Operated by Spouses. Filing tax extension Partnership, Partnership income or loss. Filing tax extension Passenger automobile, Passenger automobiles. Filing tax extension Pasture income, Pasture income and rental. Filing tax extension Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Filing tax extension Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Filing tax extension Extends useful life, Prepayment. Filing tax extension Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Filing tax extension Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Filing tax extension Received for services, Property received for services. Filing tax extension Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Filing tax extension Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Filing tax extension Section 1255, Section 1255 property. Filing tax extension Tangible personal, Tangible personal property. Filing tax extension Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Filing tax extension Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Filing tax extension Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Filing tax extension Basis reductions, Recapture of basis reductions. Filing tax extension Certain depreciation, Recapture of certain depreciation. Filing tax extension Cost-sharing payments, Recapture. Filing tax extension Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Filing tax extension Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Filing tax extension Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Filing tax extension Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Filing tax extension , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Filing tax extension Fuel tax, Fuel tax credit and refund. Filing tax extension , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Filing tax extension , Casualties and Thefts, Insurance and other reimbursements. Filing tax extension Deduction taken, Refund or reimbursement. Filing tax extension Expenses, Reimbursed expenses. Filing tax extension Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Filing tax extension Reforestation expenses, Qualifying costs. Filing tax extension To employees, Reimbursements to employees. Filing tax extension Related persons, Special rule for related persons. Filing tax extension , Losses from sales or exchanges between related persons. Filing tax extension , Special rules for related persons. Filing tax extension , Like-kind exchanges between related persons. Filing tax extension , Sale to a related person. Filing tax extension , Buying replacement property from a related person. Filing tax extension , Related persons. Filing tax extension Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Filing tax extension Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Filing tax extension Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Filing tax extension , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Filing tax extension S Sale of home, Sale of your home. Filing tax extension Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Filing tax extension Self-employed health insurance deduction, Self-employed health insurance deduction. Filing tax extension Self-employment tax Community property, Community property. Filing tax extension Deduction, Deduction for employer-equivalent portion of self-employment tax. Filing tax extension How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Filing tax extension Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Filing tax extension Share farming, Share farmer. Filing tax extension Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Filing tax extension Selling price Defined, Selling price. Filing tax extension Reduced, Selling price reduced. Filing tax extension Settlement costs (fees), Settlement costs. Filing tax extension Social security and Medicare Credits of coverage, Earning credits in 2013. Filing tax extension Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Filing tax extension Software, computer, Computer software. Filing tax extension Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Filing tax extension Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Filing tax extension Start-up costs for businesses, Business start-up and organizational costs. Filing tax extension Suggestions for publication, Comments and suggestions. Filing tax extension T Tangible personal property, Tangible personal property. Filing tax extension Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Filing tax extension Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Filing tax extension Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Filing tax extension General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Filing tax extension State and local general sales, State and local general sales taxes. Filing tax extension Withholding, Federal income tax withholding. Filing tax extension , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Filing tax extension Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Filing tax extension Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Filing tax extension , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Filing tax extension TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Filing tax extension Unstated interest, Unstated interest. Filing tax extension W Wages and salaries, Wages and salaries. Filing tax extension Water conservation, Conservation Expenses Water well, Water well. Filing tax extension , Water wells. Filing tax extension Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Filing tax extension Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications