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Free H&r Block

Free h&r block Index A Adopted child, Adopted child. Free h&r block Adoption taxpayer identification number (ATIN), Married child. Free h&r block Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Free h&r block , Military personnel stationed outside the United States. Free h&r block , Temporary absences. Free h&r block , Joint Return Test, Military personnel stationed outside the United States. Free h&r block , Nontaxable combat pay. Free h&r block Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Free h&r block Basic Allowance for Subsistence (BAS), Nontaxable military pay. Free h&r block C Child Adopted child, Adopted child. Free h&r block Birth or death of, Birth or death of child. Free h&r block Foster child, Relationship Test, Foster child. Free h&r block , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Free h&r block Married child, Married child. Free h&r block Child support, Income That Is Not Earned Income Clergy, Clergy. Free h&r block Combat zone pay, Nontaxable combat pay. Free h&r block Community property, Community property. Free h&r block , Community property. Free h&r block D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Free h&r block Domestic partner, Nevada, Washington, and California domestic partners. Free h&r block E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Free h&r block , Military personnel stationed outside the United States. Free h&r block F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Free h&r block , No SSN. Free h&r block , Form 1040. Free h&r block 1040A, Adjusted gross income (AGI). Free h&r block , No SSN. Free h&r block , Form 1040A. Free h&r block 1040EZ, Adjusted gross income (AGI). Free h&r block , No SSN. Free h&r block , Form 1040EZ. Free h&r block 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Free h&r block 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Free h&r block , Approved Form 4361 or Form 4029, Form 4029. Free h&r block 4361, Minister's housing. Free h&r block , Approved Form 4361 or Form 4029, Form 4361. Free h&r block 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Free h&r block 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Free h&r block , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Free h&r block , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Free h&r block H Head of household, Community property. Free h&r block , Spouse did not live with you. Free h&r block , Community property. Free h&r block , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Free h&r block Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Free h&r block , Homeless shelter. Free h&r block I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free h&r block , Married child. Free h&r block Inmate, Earnings while an inmate. Free h&r block , Figuring earned income. Free h&r block Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Free h&r block M Married child, Married child. Free h&r block Married filing a joint return, Rule 4—You Must Be a U. Free h&r block S. Free h&r block Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Free h&r block Military Combat pay, Nontaxable military pay. Free h&r block Nontaxable pay, Nontaxable military pay. Free h&r block Outside U. Free h&r block S. Free h&r block , Military personnel stationed outside the United States. Free h&r block Minister, Net earnings from self-employment. Free h&r block , Minister's housing. Free h&r block , Church employees. Free h&r block N Net earnings, self-employment, Net earnings from self-employment. Free h&r block Nonresident alien, Rule 4—You Must Be a U. Free h&r block S. Free h&r block Citizen or Resident Alien All Year, Step 1. Free h&r block O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Free h&r block , Examples. Free h&r block , Special rule for divorced or separated parents (or parents who live apart). Free h&r block Passive activity, Worksheet 1. Free h&r block Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Free h&r block Prisoner, Figuring earned income. Free h&r block Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Free h&r block Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Free h&r block Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Free h&r block , Earned Income Schedules: C, EIC Worksheet A. Free h&r block , EIC Worksheet B. Free h&r block C-EZ, EIC Worksheet A. Free h&r block , EIC Worksheet B. Free h&r block EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Free h&r block , Figuring earned income. Free h&r block , Nontaxable combat pay. Free h&r block , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Free h&r block , Schedule EIC SE, Figuring earned income. Free h&r block , Clergy. Free h&r block , Church employees. Free h&r block , EIC Worksheet A. Free h&r block , EIC Worksheet B. Free h&r block , Net earnings from self-employment $400 or more. Free h&r block , When to use the optional methods of figuring net earnings. Free h&r block , When both spouses have self-employment income. Free h&r block School, School defined. Free h&r block Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Free h&r block , EIC Worksheet B. Free h&r block Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Free h&r block Separated parents, special rule, Married child. Free h&r block Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Free h&r block , No SSN. Free h&r block , Getting an SSN. Free h&r block , Married child. Free h&r block , Exception for math or clerical errors. Free h&r block Statutory employee, Statutory employee. Free h&r block , Figuring earned income. Free h&r block , EIC Worksheet A. Free h&r block , Statutory employees. Free h&r block Strike benefits, Strike benefits. Free h&r block Student, Student defined. Free h&r block T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Free h&r block Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free h&r block Social security number (SSN), Other taxpayer identification number. Free h&r block Tiebreaker rules, Tiebreaker rules. Free h&r block Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Free h&r block , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Free h&r block V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Free h&r block , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Free h&r block Worksheet 1, Worksheet 1. Free h&r block Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Free h&r block Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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The Free H&r Block

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