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Free Tax Filing 2011

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Free Tax Filing 2011

Free tax filing 2011 3. Free tax filing 2011   Filing Information for Individuals in Certain U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Free tax filing 2011 S. Free tax filing 2011 Internal Revenue Service. Free tax filing 2011 This chapter covers the general rules for filing returns in the five possessions. Free tax filing 2011 You must first determine if you are a bona fide resident of the relevant possession. Free tax filing 2011 See chapter 1 for a discussion of the requirements you must meet. Free tax filing 2011 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 tax filing 2011 Contact information is listed in this chapter under the heading for each possession. Free tax filing 2011 American Samoa American Samoa has its own separate and independent tax system. Free tax filing 2011 Although its tax laws are modeled on the U. Free tax filing 2011 S. Free tax filing 2011 Internal Revenue Code, there are certain differences. Free tax filing 2011 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 tax filing 2011 The fax number is (684) 633-1513. Free tax filing 2011 You can get forms and publications at www. Free tax filing 2011 americansamoa. Free tax filing 2011 gov. Free tax filing 2011 The addresses and phone numbers listed above are subject to change. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Free tax filing 2011 S. Free tax filing 2011 tax on their American Samoa source income. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 citizen or resident alien. Free tax filing 2011   If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 An American Samoa tax return reporting your gross income from worldwide sources. Free tax filing 2011 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 tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Free tax filing 2011 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Free tax filing 2011 S. Free tax filing 2011 Government employees under Special Rules for American Samoa, later). Free tax filing 2011 To exclude American Samoa source income, attach a completed Form 4563 to your U. Free tax filing 2011 S. Free tax filing 2011 tax return (see Form 4563 for more information). Free tax filing 2011 If you are excluding American Samoa source income on your U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 For more information, see Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 Nonresident alien. Free tax filing 2011   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 tax filing 2011 An American Samoa tax return reporting worldwide income. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return (Form 1040, U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 For more information, see U. Free tax filing 2011 S. Free tax filing 2011 Government employees under Special Rules for American Samoa, later. Free tax filing 2011 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Free tax filing 2011 S. Free tax filing 2011 tax return (see Form 4563 , below, for more information). Free tax filing 2011 For all other tax purposes, however, you will be treated as a nonresident alien individual. Free tax filing 2011 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 tax filing 2011 There are also limitations on what deductions and credits are allowed. Free tax filing 2011 See Publication 519 for more information. Free tax filing 2011 Form 4563. Free tax filing 2011   If you must file a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Form 4563 cannot be filed by itself. Free tax filing 2011 There is an example of a filled-in Form 4563 in chapter 5. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 Self-employment tax. Free tax filing 2011   If you are not required to file a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 Additional Medicare Tax. Free tax filing 2011   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing 2011 Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing 2011 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 Net Investment Income Tax. Free tax filing 2011   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 g. Free tax filing 2011 , $200,000 for single filers. Free tax filing 2011 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free tax filing 2011 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free tax filing 2011 Estimated tax payments. Free tax filing 2011   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 tax filing 2011   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 irs. Free tax filing 2011 gov/e-pay. Free tax filing 2011   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 and American Samoa tax returns, and claims a foreign tax credit on the U. Free tax filing 2011 S. Free tax filing 2011 return for taxes paid to American Samoa. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 citizen or resident alien. Free tax filing 2011   If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 An American Samoa tax return reporting only your income from sources within American Samoa. Free tax filing 2011 Wages for services performed in American Samoa, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from sources within American Samoa. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return reporting your income from worldwide sources. Free tax filing 2011 You can take a credit against your U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return. Free tax filing 2011 De minimis exception to determining source of income. Free tax filing 2011   In certain situations you will not have income from a possession. Free tax filing 2011 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing 2011 Nonresident alien. Free tax filing 2011   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 tax filing 2011 An American Samoa tax return reporting only your income from sources within American Samoa. Free tax filing 2011 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from sources within American Samoa. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return (Form 1040NR, U. Free tax filing 2011 S. Free tax filing 2011 Nonresident Alien Income Tax Return) reporting U. Free tax filing 2011 S. Free tax filing 2011 source income according to the rules for a nonresident alien. Free tax filing 2011 See the Instructions for Form 1040NR. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments to: Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Free tax filing 2011 Civilian spouse of active duty member of the U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing 2011 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 tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Government employees. Free tax filing 2011   If you are employed in American Samoa by the U. Free tax filing 2011 S. Free tax filing 2011 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Free tax filing 2011 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 tax filing 2011   Wages and salaries paid to employees of the U. Free tax filing 2011 S. Free tax filing 2011 Government and its agencies are also subject to U. Free tax filing 2011 S. Free tax filing 2011 federal income tax. Free tax filing 2011 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 tax return. Free tax filing 2011   If you report government wages on both your U. Free tax filing 2011 S. Free tax filing 2011 and American Samoa tax returns, you can take a credit on your U. Free tax filing 2011 S. Free tax filing 2011 tax return for income taxes paid or accrued to American Samoa. Free tax filing 2011 Figure the credit on Form 1116, and attach that form to your U. Free tax filing 2011 S. Free tax filing 2011 tax return, Form 1040. Free tax filing 2011 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 tax filing 2011 Moving expense deduction. Free tax filing 2011   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Free tax filing 2011 Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing 2011 S. Free tax filing 2011 earned income. Free tax filing 2011   If your move was to American Samoa, report your deduction for moving expenses as follows. Free tax filing 2011 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 tax filing 2011 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Free tax filing 2011 S. Free tax filing 2011 tax returns. Free tax filing 2011 Also, for purposes of a tax credit against your U. Free tax filing 2011 S. Free tax filing 2011 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free tax filing 2011   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Free tax filing 2011 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Free tax filing 2011 See Double Taxation in chapter 4. Free tax filing 2011 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Free tax filing 2011 Although it is modeled after the U. Free tax filing 2011 S. Free tax filing 2011 system, there are differences in law and tax rates. Free tax filing 2011 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 tax filing 2011 O. Free tax filing 2011 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Free tax filing 2011    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 tax filing 2011 You can access the Hacienda website at www. Free tax filing 2011 hacienda. Free tax filing 2011 gobierno. Free tax filing 2011 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Free tax filing 2011 gobierno. Free tax filing 2011 pr. Free tax filing 2011 The addresses and phone numbers listed above are subject to change. Free tax filing 2011 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Free tax filing 2011 The income reported on each return depends on your residency status in Puerto Rico. Free tax filing 2011 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Free tax filing 2011 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 citizen or resident alien. Free tax filing 2011   If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 A Puerto Rico tax return reporting income from worldwide sources. Free tax filing 2011 If you report U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Free tax filing 2011 However, see U. Free tax filing 2011 S. Free tax filing 2011 Government employees under Special Rules for Puerto Rico, later, for an exception. Free tax filing 2011 If you are excluding Puerto Rico income on your U. Free tax filing 2011 S. Free tax filing 2011 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Free tax filing 2011 For more information, see Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 If all of your income is from Puerto Rico sources, you are not required to file a U. Free tax filing 2011 S. Free tax filing 2011 tax return. Free tax filing 2011 However, if you have self-employment income, see Self-employment tax , later. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 citizen only. Free tax filing 2011   If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 Government or its agencies) that you earned before the date you changed your residence. Free tax filing 2011 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Free tax filing 2011 Nonresident alien. Free tax filing 2011   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 tax filing 2011 A Puerto Rico tax return reporting income from worldwide sources. Free tax filing 2011 If you report U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Free tax filing 2011 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 tax filing 2011 There are also limitations on what deductions and credits are allowed. Free tax filing 2011 See Publication 519 for more information. Free tax filing 2011 Self-employment tax. Free tax filing 2011   If you have no U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Additional Medicare Tax. Free tax filing 2011   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing 2011 Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing 2011 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 Net Investment Income Tax. Free tax filing 2011   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 g. Free tax filing 2011 , $200,000 for single filers. Free tax filing 2011 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free tax filing 2011 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free tax filing 2011 Estimated tax payments. Free tax filing 2011   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 tax filing 2011   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 tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 irs. Free tax filing 2011 gov/e-pay. Free tax filing 2011   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Free tax filing 2011 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 tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 citizen or resident alien. Free tax filing 2011   If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free tax filing 2011 Wages for services performed in Puerto Rico, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from Puerto Rico sources. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return reporting income from worldwide sources. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 taxes (see chapter 4 for more information). Free tax filing 2011 Nonresident alien. Free tax filing 2011   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 tax filing 2011 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free tax filing 2011 Wages for services performed in Puerto Rico, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from Puerto Rico sources. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return (Form 1040NR) according to the rules for a nonresident alien. Free tax filing 2011 See the Instructions for Form 1040NR. Free tax filing 2011 De minimis exception to determining source of income. Free tax filing 2011   In certain situations you will not have income from a possession. Free tax filing 2011 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing 2011 Use the addresses listed below to file your U. Free tax filing 2011 S. Free tax filing 2011 and Puerto Rico income tax returns. Free tax filing 2011 If you are not including a check or a money order, send your U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments to: Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 O. Free tax filing 2011 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Free tax filing 2011 O. Free tax filing 2011 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Free tax filing 2011 S. Free tax filing 2011 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Government employees. Free tax filing 2011   Wages and cost-of-living allowances paid by the U. Free tax filing 2011 S. Free tax filing 2011 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Free tax filing 2011 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Free tax filing 2011 S. Free tax filing 2011 tax. Free tax filing 2011 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 tax filing 2011   These wages are also subject to U. Free tax filing 2011 S. Free tax filing 2011 tax, but the cost-of-living allowances are excludable. Free tax filing 2011 A foreign tax credit is available in order to avoid double taxation. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Free tax filing 2011 Civilian spouse of active duty member of the U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing 2011 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 tax filing 2011 Income from sources outside Puerto Rico and the United States. Free tax filing 2011   If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 In addition to your Puerto Rico and U. Free tax filing 2011 S. Free tax filing 2011 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Free tax filing 2011 To avoid double taxation, a foreign tax credit is generally available for either the U. Free tax filing 2011 S. Free tax filing 2011 or Puerto Rico return. Free tax filing 2011 Example. Free tax filing 2011 Thomas Red is a bona fide resident of Puerto Rico and a U. Free tax filing 2011 S. Free tax filing 2011 citizen. Free tax filing 2011 He traveled to the Dominican Republic and worked in the construction industry for 1 month. Free tax filing 2011 His wages were $20,000. Free tax filing 2011 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 tax filing 2011 He may also have to file a tax return with the Dominican Republic. Free tax filing 2011 Moving expense deduction. Free tax filing 2011   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Free tax filing 2011 Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing 2011 S. Free tax filing 2011 earned income. Free tax filing 2011   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Free tax filing 2011 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 tax filing 2011 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Free tax filing 2011 S. Free tax filing 2011 tax returns. Free tax filing 2011 Also, for purposes of a tax credit against your U. Free tax filing 2011 S. Free tax filing 2011 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free tax filing 2011   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing 2011 Additional child tax credit. Free tax filing 2011   If you are not required to file a U. Free tax filing 2011 S. Free tax filing 2011 income tax return, this credit is available only if you meet all three of the following conditions. Free tax filing 2011 You were a bona fide resident of Puerto Rico during the entire tax year. Free tax filing 2011 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Free tax filing 2011 You had three or more qualifying children. Free tax filing 2011 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Free tax filing 2011 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Free tax filing 2011 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Free tax filing 2011 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Free tax filing 2011 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Free tax filing 2011 See Double Taxation in chapter 4. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 You can order forms and publications through the fax at (670) 664-1015. Free tax filing 2011 You can get forms and publications at www. Free tax filing 2011 cnmidof. Free tax filing 2011 net. Free tax filing 2011 The addresses and phone numbers listed above are subject to change. Free tax filing 2011 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 tax filing 2011 Your residency status with regard to the CNMI determines which return you will file. Free tax filing 2011 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Free tax filing 2011 Bona Fide Resident of the CNMI If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Include income from worldwide sources on your CNMI return. Free tax filing 2011 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 tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 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 tax filing 2011 However, if you were self-employed in 2013, see Self-employment tax , later. Free tax filing 2011 Example. Free tax filing 2011 David Gold was a bona fide resident of the CNMI for 2013. Free tax filing 2011 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Free tax filing 2011 S. Free tax filing 2011 corporations that carry on business mainly in the United States. Free tax filing 2011 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Free tax filing 2011 He reports his total income of $34,000 on the CNMI return. Free tax filing 2011   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 tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Include income from worldwide sources on your U. Free tax filing 2011 S. Free tax filing 2011 return. Free tax filing 2011 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 tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 Note. Free tax filing 2011 You may also need to complete Form 5074. Free tax filing 2011 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Free tax filing 2011 Form 5074. Free tax filing 2011   If you file a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011   The United States and the CNMI use this form to divide your income taxes. Free tax filing 2011   There is an example of a filled-in Form 5074 in chapter 5. Free tax filing 2011 De minimis exception to determining source of income. Free tax filing 2011   In certain situations you will not have income from a possession. Free tax filing 2011 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing 2011 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments to: Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 A CNMI tax return reporting only your income from sources within the CNMI. Free tax filing 2011 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from sources within the CNMI. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return (Form 1040NR) reporting U. Free tax filing 2011 S. Free tax filing 2011 source income according to the rules for a nonresident alien. Free tax filing 2011 See the instructions for Form 1040NR. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments to:  Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 citizen or a U. Free tax filing 2011 S. Free tax filing 2011 resident alien during the tax year, file your income tax return with the CNMI. Free tax filing 2011 Include income from worldwide sources on your CNMI return. Free tax filing 2011 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free tax filing 2011 O. Free tax filing 2011 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Free tax filing 2011 Joint return. Free tax filing 2011   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 tax filing 2011 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 tax filing 2011 If the spouse with the greater AGI is a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 For this purpose, income is determined without regard to community property laws. Free tax filing 2011 Example. Free tax filing 2011 Marsha Blue, a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Marsha earned $65,000 as a computer programmer in the United States. Free tax filing 2011 Her spouse earned $20,000 as an artist in the CNMI. Free tax filing 2011 Marsha and her spouse will file a joint return. Free tax filing 2011 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 tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   If you are a member of the U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 Civilian spouse of active duty member of the U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return. Free tax filing 2011 Moving expense deduction. Free tax filing 2011   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Free tax filing 2011 Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing 2011 S. Free tax filing 2011 earned income. Free tax filing 2011   If your move was to the CNMI, report your deduction for moving expenses as follows. Free tax filing 2011 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Free tax filing 2011 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 tax filing 2011   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing 2011 Foreign tax credit. Free tax filing 2011   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Free tax filing 2011 S. Free tax filing 2011 income tax return for tax paid to the CNMI. Free tax filing 2011 Self-employment tax. Free tax filing 2011   If you have no U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Additional Medicare Tax. Free tax filing 2011   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing 2011 Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing 2011 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 Estimated tax payments. Free tax filing 2011   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 tax filing 2011 Payment of estimated tax. Free tax filing 2011   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 tax filing 2011 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 tax filing 2011 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free tax filing 2011   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 tax filing 2011 For this purpose, income is determined without regard to community property laws. Free tax filing 2011 Early payment. Free tax filing 2011   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free tax filing 2011 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 tax filing 2011   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 irs. Free tax filing 2011 gov/e-pay. Free tax filing 2011   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Free tax filing 2011 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Free tax filing 2011 See Double Taxation in chapter 4. Free tax filing 2011 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Free tax filing 2011 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 tax filing 2011 O. Free tax filing 2011 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Free tax filing 2011 You can order forms and publications through the fax at (671) 633-2643. Free tax filing 2011 You can get forms and publications at www. Free tax filing 2011 guamtax. Free tax filing 2011 com. Free tax filing 2011 The addresses and phone numbers listed above are subject to change. Free tax filing 2011 Which Return To File Bona fide residents of Guam are subject to special U. Free tax filing 2011 S. Free tax filing 2011 tax rules. Free tax filing 2011 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Free tax filing 2011 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 tax filing 2011 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Free tax filing 2011 Include income from worldwide sources on your Guam return. Free tax filing 2011 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 tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 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 tax filing 2011 However, if you were self-employed in 2013, see Self-employment tax , later. Free tax filing 2011 Example. Free tax filing 2011 Gary Barker was a bona fide resident of Guam for 2013. Free tax filing 2011 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Free tax filing 2011 S. Free tax filing 2011 corporations that carry on business mainly in the United States. Free tax filing 2011 He must file a 2013 income tax return with the Government of Guam. Free tax filing 2011 He reports his total income of $27,000 on the Guam return. Free tax filing 2011 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 tax filing 2011 O. Free tax filing 2011 Box 23607 GMF, GU 96921 U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Include income from worldwide sources on your U. Free tax filing 2011 S. Free tax filing 2011 return. Free tax filing 2011 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 tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 You may also need to complete Form 5074. Free tax filing 2011 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Free tax filing 2011 Form 5074. Free tax filing 2011   If you file a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011   The United States and Guam use this form to divide your income taxes. Free tax filing 2011   See the Illustrated Example of Form 5074 in chapter 5. Free tax filing 2011 De minimis exception to determining source of income. Free tax filing 2011   In certain situations you will not have income from a possession. Free tax filing 2011 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 A Guam tax return reporting only your income from sources within Guam. Free tax filing 2011 In this situation, wages for services performed in Guam, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from sources within Guam. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return (Form 1040NR) reporting U. Free tax filing 2011 S. Free tax filing 2011 source income according to the rules for a nonresident alien. Free tax filing 2011 See the instructions for Form 1040NR. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments to:  Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 citizen or a U. Free tax filing 2011 S. Free tax filing 2011 resident alien during the tax year, file your income tax return with Guam. Free tax filing 2011 Include income from worldwide sources on your Guam return. Free tax filing 2011 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Free tax filing 2011 O. Free tax filing 2011 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Free tax filing 2011 Joint return. Free tax filing 2011   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 tax filing 2011 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 tax filing 2011 If the spouse with the greater AGI is a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 For this purpose, income is determined without regard to community property laws. Free tax filing 2011 Example. Free tax filing 2011 Bill Whiting, a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Bill earned $45,000 as an engineer in the United States. Free tax filing 2011 His spouse earned $15,000 as a teacher in Guam. Free tax filing 2011 Bill and his spouse will file a joint return. Free tax filing 2011 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 tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   If you are a member of the U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 Civilian spouse of active duty member of the U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return. Free tax filing 2011 Moving expense deduction. Free tax filing 2011   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Free tax filing 2011 Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing 2011 S. Free tax filing 2011 earned income. Free tax filing 2011   If your move was to Guam, report your deduction for moving expenses as follows. Free tax filing 2011 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Free tax filing 2011 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 tax filing 2011   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing 2011 Foreign tax credit. Free tax filing 2011   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Free tax filing 2011 S. Free tax filing 2011 income tax return for tax paid to Guam. Free tax filing 2011 Self-employment tax. Free tax filing 2011   If you have no U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Additional Medicare Tax. Free tax filing 2011   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing 2011 Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing 2011 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 Estimated tax payments. Free tax filing 2011   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 tax filing 2011 Payment of estimated tax. Free tax filing 2011   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 tax filing 2011 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 tax filing 2011 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free tax filing 2011   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 tax filing 2011 For this purpose, income is determined without regard to community property laws. Free tax filing 2011 Early payment. Free tax filing 2011   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free tax filing 2011 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 tax filing 2011   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 tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 irs. Free tax filing 2011 gov/e-pay. Free tax filing 2011   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Free tax filing 2011 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Free tax filing 2011 See Double Taxation in chapter 4. Free tax filing 2011 The U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands The U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Free tax filing 2011 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Free tax filing 2011 Where To Get Forms and Information For information about filing your U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands tax return or about Form 1040INFO, in St. Free tax filing 2011 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Free tax filing 2011 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Free tax filing 2011 You can order forms and publications through the fax at (340) 774-2672. Free tax filing 2011 For information about filing your U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands tax return or about Form 1040INFO, in St. Free tax filing 2011 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Free tax filing 2011 I. Free tax filing 2011 00820–4421 You can order forms and publications by calling (340) 773-1040. Free tax filing 2011 You can order forms and publications through the fax at (340) 773-1006. Free tax filing 2011 You can access the USVI website at www. Free tax filing 2011 viirb. Free tax filing 2011 com. Free tax filing 2011 The addresses and phone numbers listed above are subject to change. Free tax filing 2011 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Free tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Free tax filing 2011 S. Free tax filing 2011 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Free tax filing 2011 Include your worldwide income on your USVI return. Free tax filing 2011 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 tax filing 2011 Pay any balance of tax due with your tax return. Free tax filing 2011 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Free tax filing 2011 S. Free tax filing 2011 income tax. Free tax filing 2011 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 tax filing 2011 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Free tax filing 2011 For more information, see Self-employment tax under Special Rules for the USVI, later. Free tax filing 2011 Form 1040INFO. Free tax filing 2011   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 tax filing 2011 Attach Form 1040INFO to your USVI tax return before filing. Free tax filing 2011 You can get Form 1040INFO by contacting the address or website given earlier. Free tax filing 2011   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 tax filing 2011 Thomas, VI 00802 U. Free tax filing 2011 S. Free tax filing 2011 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 File your original Form 1040 with the United States and file a signed copy of the U. Free tax filing 2011 S. Free tax filing 2011 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Free tax filing 2011 Use Form 8689 to figure the amount of tax you must pay to the USVI. Free tax filing 2011 Form 8689. Free tax filing 2011   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 tax filing 2011 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 To receive credit on your U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 On the dotted line next to line 72, enter “Form 8689” and show the amounts. Free tax filing 2011   See the illustrated example in chapter 5. Free tax filing 2011 De minimis exception to determining source of income. Free tax filing 2011   In certain situations you will not have income from a possession. Free tax filing 2011 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Free tax filing 2011 S. Free tax filing 2011 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free tax filing 2011 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 tax filing 2011 A USVI tax return reporting only your income from sources within the USVI. Free tax filing 2011 In this situation, wages for services performed in the USVI, whether for a private employer, the U. Free tax filing 2011 S. Free tax filing 2011 Government, or otherwise, is income from sources within the USVI. Free tax filing 2011 A U. Free tax filing 2011 S. Free tax filing 2011 tax return (Form 1040NR) reporting U. Free tax filing 2011 S. Free tax filing 2011 source income according to the rules for a nonresident alien. Free tax filing 2011 See the instructions for Form 1040NR. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free tax filing 2011 O. Free tax filing 2011 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 tax filing 2011 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Free tax filing 2011 Joint return. Free tax filing 2011   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 tax filing 2011 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 tax filing 2011 If the spouse with the greater AGI is a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 For this purpose, income is determined without regard to community property laws. Free tax filing 2011 Example. Free tax filing 2011 Marge Birch, a U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Marge earned $55,000 as an architect in the United States. Free tax filing 2011 Her spouse earned $30,000 as a librarian in the USVI. Free tax filing 2011 Marge and her spouse will file a joint return. Free tax filing 2011 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 tax filing 2011 U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   If you are a member of the U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces who qualified as a bona fide resident of the U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands in a prior tax year, your absence from the U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands solely in compliance with military orders will not change your bona fide residency. Free tax filing 2011 If you did not qualify as a bona fide resident of the U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands in a prior tax year, your presence in the U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands. Free tax filing 2011 Civilian spouse of active duty member of the U. Free tax filing 2011 S. Free tax filing 2011 Armed Forces. Free tax filing 2011   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 tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing 2011 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 tax filing 2011 S. Free tax filing 2011 tax return. Free tax filing 2011 In this case, follow the guidance under U. Free tax filing 2011 S. Free tax filing 2011 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Free tax filing 2011 Moving expense deduction. Free tax filing 2011   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Free tax filing 2011 Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing 2011 S. Free tax filing 2011 earned income. Free tax filing 2011   If your move was to the USVI, report your deduction for moving expenses as follows. Free tax filing 2011 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Free tax filing 2011 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 tax filing 2011   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing 2011 Foreign tax credit. Free tax filing 2011   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Free tax filing 2011 S. Free tax filing 2011 income tax return for tax paid to the USVI. Free tax filing 2011 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 tax filing 2011 Self-employment tax. Free tax filing 2011   If you have no U. Free tax filing 2011 S. Free tax filing 2011 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 tax filing 2011 Additional Medicare Tax. Free tax filing 2011   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing 2011 Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing 2011 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing 2011 S. Free tax filing 2011 Tax Return in chapter 4. Free tax filing 2011 Estimated tax payments. Free tax filing 2011   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 tax filing 2011   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 tax filing 2011 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 tax filing 2011 irs. Free tax filing 2011 gov/e-pay. Free tax filing 2011   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Free tax filing 2011 Extension of time to file. Free tax filing 2011   You can get an automatic 6-month extension of time to file your tax return. Free tax filing 2011 See Extension of Time To File in chapter 4. Free tax filing 2011 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 tax filing 2011 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 tax filing 2011 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Free tax filing 2011 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Free tax filing 2011 S. Free tax filing 2011 Virgin Islands. Free tax filing 2011 See Double Taxation in chapter 4. Free tax filing 2011 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The Free Tax Filing 2011

Free tax filing 2011 Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Free tax filing 2011 Proc. Free tax filing 2011 2009-24 Table of Contents SECTION 1. Free tax filing 2011 PURPOSE SECTION 2. Free tax filing 2011 BACKGROUND SECTION 3. Free tax filing 2011 SCOPE SECTION 4. Free tax filing 2011 APPLICATION. Free tax filing 2011 01 In General. Free tax filing 2011 . Free tax filing 2011 02 Limitations on Depreciation Deductions for Certain Automobiles. Free tax filing 2011 . Free tax filing 2011 03 Inclusions in Income of Lessees of Passenger Automobiles. Free tax filing 2011 SECTION 5. Free tax filing 2011 EFFECTIVE DATE SECTION 6. Free tax filing 2011 DRAFTING INFORMATION SECTION 1. Free tax filing 2011 PURPOSE . Free tax filing 2011 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Free tax filing 2011 . Free tax filing 2011 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Free tax filing 2011 SECTION 2. Free tax filing 2011 BACKGROUND . Free tax filing 2011 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Free tax filing 2011 Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Free tax filing 2011 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Free tax filing 2011 This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Free tax filing 2011 . Free tax filing 2011 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Free tax filing 2011 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Free tax filing 2011 . Free tax filing 2011 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Free tax filing 2011 Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Free tax filing 2011 Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Free tax filing 2011 Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Free tax filing 2011 . Free tax filing 2011 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Free tax filing 2011 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Free tax filing 2011 Under § 1. Free tax filing 2011 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Free tax filing 2011 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Free tax filing 2011 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Free tax filing 2011 SECTION 3. Free tax filing 2011 SCOPE . Free tax filing 2011 01 The limitations on depreciation deductions in section 4. Free tax filing 2011 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Free tax filing 2011 . Free tax filing 2011 02 The tables in section 4. Free tax filing 2011 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Free tax filing 2011 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Free tax filing 2011 See Rev. Free tax filing 2011 Proc. Free tax filing 2011 2002-14, 2002-1 C. Free tax filing 2011 B. Free tax filing 2011 450, for passenger automobiles first leased before January 1, 2003, Rev. Free tax filing 2011 Proc. Free tax filing 2011 2003-75, 2003-2 C. Free tax filing 2011 B. Free tax filing 2011 1018, for passenger automobiles first leased during calendar year 2003, Rev. Free tax filing 2011 Proc. Free tax filing 2011 2004-20, 2004-1 C. Free tax filing 2011 B. Free tax filing 2011 642, for passenger automobiles first leased during calendar year 2004, Rev. Free tax filing 2011 Proc. Free tax filing 2011 2005-13, 2005-1 C. Free tax filing 2011 B. Free tax filing 2011 759, for passenger automobiles first leased during calendar year 2005, Rev. Free tax filing 2011 Proc. Free tax filing 2011 2006-18, 2006-1 C. Free tax filing 2011 B. Free tax filing 2011 645, for passenger automobiles first leased during calendar year 2006, Rev. Free tax filing 2011 Proc. Free tax filing 2011 2007-30, 2007-1 C. Free tax filing 2011 B. Free tax filing 2011 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Free tax filing 2011 Proc. Free tax filing 2011 2008-22, 2008-12 I. Free tax filing 2011 R. Free tax filing 2011 B. Free tax filing 2011 658, for passenger automobiles first leased during calendar year 2008. Free tax filing 2011 SECTION 4. Free tax filing 2011 APPLICATION . Free tax filing 2011 01 In General. Free tax filing 2011 (1) Limitations on depreciation deductions for certain automobiles. Free tax filing 2011 The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Free tax filing 2011 02(2) of this revenue procedure. Free tax filing 2011 (2) Inclusions in income of lessees of passenger automobiles. Free tax filing 2011 A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Free tax filing 2011 03 of this revenue procedure. Free tax filing 2011 In addition, the taxpayer must follow the procedures of § 1. Free tax filing 2011 280F-7(a). Free tax filing 2011 . Free tax filing 2011 02 Limitations on Depreciation Deductions for Certain Automobiles. Free tax filing 2011 (1) Amount of the inflation adjustment. Free tax filing 2011 (a) Passenger automobiles (other than trucks or vans). Free tax filing 2011 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Free tax filing 2011 The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Free tax filing 2011 The new car component of the CPI was 115. Free tax filing 2011 2 for October 1987 and 134. Free tax filing 2011 837 for October 2008. Free tax filing 2011 The October 2008 index exceeded the October 1987 index by 19. Free tax filing 2011 637. Free tax filing 2011 The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Free tax filing 2011 05 percent (19. Free tax filing 2011 637/115. Free tax filing 2011 2 x 100%). Free tax filing 2011 This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Free tax filing 2011 The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Free tax filing 2011 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Free tax filing 2011 (b) Trucks and vans. Free tax filing 2011 To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Free tax filing 2011 The new truck component of the CPI was 112. Free tax filing 2011 4 for October 1987 and 133. Free tax filing 2011 640 for October 2008. Free tax filing 2011 The October 2008 index exceeded the October 1987 index by 21. Free tax filing 2011 24. Free tax filing 2011 The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Free tax filing 2011 90 percent (21. Free tax filing 2011 24/112. Free tax filing 2011 4 x 100%). Free tax filing 2011 This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Free tax filing 2011 The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Free tax filing 2011 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Free tax filing 2011 (2) Amount of the limitation. Free tax filing 2011 For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Free tax filing 2011 Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Free tax filing 2011 Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Free tax filing 2011 Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Free tax filing 2011 Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Free tax filing 2011 REV. Free tax filing 2011 PROC. Free tax filing 2011 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Free tax filing 2011 PROC. Free tax filing 2011 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Free tax filing 2011 PROC. Free tax filing 2011 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Free tax filing 2011 PROC. Free tax filing 2011 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Free tax filing 2011 03 Inclusions in Income of Lessees of Passenger Automobiles. Free tax filing 2011 The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Free tax filing 2011 280F-7(a). Free tax filing 2011 Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Free tax filing 2011 REV. Free tax filing 2011 PROC. Free tax filing 2011 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Free tax filing 2011 PROC. Free tax filing 2011 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Free tax filing 2011 EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Free tax filing 2011 SECTION 6. Free tax filing 2011 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Free tax filing 2011 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Free tax filing 2011 For further information regarding this revenue procedure, contact Mr. Free tax filing 2011 Harvey at (202) 622-4930 (not a toll-free call). Free tax filing 2011 Prev  Up  Next   Home   More Internal Revenue Bulletins