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

2011 IRS Nationwide Tax Forum Videos

2009 IRS Nationwide Tax Forum Videos

The Appeals Process-Videos
The first video provides an overview of appealing a tax dispute and the IRS Office of Appeals. The other two videos, each approximately 9 to 10 minutes long, take you through the Appeals process and your appeal rights.

The Appeals Process-Podcasts 
The following audio podcasts, less than 5 minutes long, offers you general information about Appeals.

Page Last Reviewed or Updated: 21-Mar-2013

The Free Electronic Tax Filing

Free electronic tax filing Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Free electronic tax filing They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Free electronic tax filing Chapter 36 discusses the earned income credit. Free electronic tax filing Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Free electronic tax filing Table of Contents 30. Free electronic tax filing   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Free electronic tax filing   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Free electronic tax filing Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Free electronic tax filing Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Free electronic tax filing Figuring the Child's Tax (Form 8615, Part III) 32. Free electronic tax filing   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Free electronic tax filing Employment Taxes for Household Employers 33. Free electronic tax filing   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Free electronic tax filing   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Free electronic tax filing   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Free electronic tax filing   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Free electronic tax filing Rules for EveryoneRule 1. Free electronic tax filing Your AGI Must Be Less Than: Rule 2. Free electronic tax filing You Must Have a Valid Social Security Number (SSN) Rule 3. Free electronic tax filing Your Filing Status Cannot Be Married Filing Separately Rule 4. Free electronic tax filing You Must Be a U. Free electronic tax filing S. Free electronic tax filing Citizen or Resident Alien All Year Rule 5. Free electronic tax filing You Cannot File Form 2555 or Form 2555-EZ Rule 6. Free electronic tax filing Your Investment Income Must Be $3,300 or Less Rule 7. Free electronic tax filing You Must Have Earned Income Part B. Free electronic tax filing Rules If You Have a Qualifying ChildRule 8. Free electronic tax filing Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Free electronic tax filing Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Free electronic tax filing You Cannot Be a Qualifying Child of Another Taxpayer Part C. Free electronic tax filing Rules If You Do Not Have a Qualifying ChildRule 11. Free electronic tax filing You Must Be at Least Age 25 but Under Age 65 Rule 12. Free electronic tax filing You Cannot Be the Dependent of Another Person Rule 13. Free electronic tax filing You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Free electronic tax filing You Must Have Lived in the United States More Than Half of the Year Part D. Free electronic tax filing Figuring and Claiming the EICRule 15. Free electronic tax filing Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Free electronic tax filing John and Janet Smith (Form 1040A) Example 2. Free electronic tax filing Kelly Green (Form 1040EZ) 37. Free electronic tax filing   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications