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Free tax filing online state 3. Free tax filing online state   Filing Information for Individuals in Certain U. Free tax filing online state S. Free tax filing online state 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 online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state Internal Revenue Service. Free tax filing online state This chapter covers the general rules for filing returns in the five possessions. Free tax filing online state You must first determine if you are a bona fide resident of the relevant possession. Free tax filing online state See chapter 1 for a discussion of the requirements you must meet. Free tax filing online state 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 online state Contact information is listed in this chapter under the heading for each possession. Free tax filing online state American Samoa American Samoa has its own separate and independent tax system. Free tax filing online state Although its tax laws are modeled on the U. Free tax filing online state S. Free tax filing online state Internal Revenue Code, there are certain differences. Free tax filing online state 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 online state The fax number is (684) 633-1513. Free tax filing online state You can get forms and publications at www. Free tax filing online state americansamoa. Free tax filing online state gov. Free tax filing online state The addresses and phone numbers listed above are subject to change. Free tax filing online state 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 online state 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 online state Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Free tax filing online state S. Free tax filing online state tax on their American Samoa source income. Free tax filing online state U. Free tax filing online state S. Free tax filing online state citizen or resident alien. Free tax filing online state   If you are a U. Free tax filing online state S. Free tax filing online state 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 online state An American Samoa tax return reporting your gross income from worldwide sources. Free tax filing online state 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 online state A U. Free tax filing online state S. Free tax filing online state tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Free tax filing online state 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 online state S. Free tax filing online state Government employees under Special Rules for American Samoa, later). Free tax filing online state To exclude American Samoa source income, attach a completed Form 4563 to your U. Free tax filing online state S. Free tax filing online state tax return (see Form 4563 for more information). Free tax filing online state If you are excluding American Samoa source income on your U. Free tax filing online state S. Free tax filing online state 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 online state For more information, see Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state Nonresident alien. Free tax filing online state   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 online state An American Samoa tax return reporting worldwide income. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return (Form 1040, U. Free tax filing online state S. Free tax filing online state 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 online state For more information, see U. Free tax filing online state S. Free tax filing online state Government employees under Special Rules for American Samoa, later. Free tax filing online state To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Free tax filing online state S. Free tax filing online state tax return (see Form 4563 , below, for more information). Free tax filing online state For all other tax purposes, however, you will be treated as a nonresident alien individual. Free tax filing online state 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 online state There are also limitations on what deductions and credits are allowed. Free tax filing online state See Publication 519 for more information. Free tax filing online state Form 4563. Free tax filing online state   If you must file a U. Free tax filing online state S. Free tax filing online state 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 online state Form 4563 cannot be filed by itself. Free tax filing online state There is an example of a filled-in Form 4563 in chapter 5. Free tax filing online state   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 online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state Self-employment tax. Free tax filing online state   If you are not required to file a U. Free tax filing online state S. Free tax filing online state 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 online state 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 online state Additional Medicare Tax. Free tax filing online state   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing online state Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing online state For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state Net Investment Income Tax. Free tax filing online state   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free tax filing online state 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 online state 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 online state g. Free tax filing online state , $200,000 for single filers. Free tax filing online state The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free tax filing online state See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free tax filing online state Estimated tax payments. Free tax filing online state   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 online state   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 online state O. Free tax filing online state 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 online state irs. Free tax filing online state gov/e-pay. Free tax filing online state   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Free tax filing online state 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 online state S. Free tax filing online state and American Samoa tax returns, and claims a foreign tax credit on the U. Free tax filing online state S. Free tax filing online state return for taxes paid to American Samoa. Free tax filing online state U. Free tax filing online state S. Free tax filing online state citizen or resident alien. Free tax filing online state   If you are a U. Free tax filing online state S. Free tax filing online state 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 online state An American Samoa tax return reporting only your income from sources within American Samoa. Free tax filing online state Wages for services performed in American Samoa, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from sources within American Samoa. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return reporting your income from worldwide sources. Free tax filing online state You can take a credit against your U. Free tax filing online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return. Free tax filing online state De minimis exception to determining source of income. Free tax filing online state   In certain situations you will not have income from a possession. Free tax filing online state See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing online state Nonresident alien. Free tax filing online state   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 online state An American Samoa tax return reporting only your income from sources within American Samoa. Free tax filing online state In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from sources within American Samoa. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return (Form 1040NR, U. Free tax filing online state S. Free tax filing online state Nonresident Alien Income Tax Return) reporting U. Free tax filing online state S. Free tax filing online state source income according to the rules for a nonresident alien. Free tax filing online state See the Instructions for Form 1040NR. Free tax filing online state   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 online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments to: Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Free tax filing online state U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Free tax filing online state Civilian spouse of active duty member of the U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   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 online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing online state 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 online state U. Free tax filing online state S. Free tax filing online state Government employees. Free tax filing online state   If you are employed in American Samoa by the U. Free tax filing online state S. Free tax filing online state Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Free tax filing online state 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 online state   Wages and salaries paid to employees of the U. Free tax filing online state S. Free tax filing online state Government and its agencies are also subject to U. Free tax filing online state S. Free tax filing online state federal income tax. Free tax filing online state These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Free tax filing online state   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 online state S. Free tax filing online state tax return. Free tax filing online state   If you report government wages on both your U. Free tax filing online state S. Free tax filing online state and American Samoa tax returns, you can take a credit on your U. Free tax filing online state S. Free tax filing online state tax return for income taxes paid or accrued to American Samoa. Free tax filing online state Figure the credit on Form 1116, and attach that form to your U. Free tax filing online state S. Free tax filing online state tax return, Form 1040. Free tax filing online state 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 online state Moving expense deduction. Free tax filing online state   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Free tax filing online state Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing online state S. Free tax filing online state earned income. Free tax filing online state   If your move was to American Samoa, report your deduction for moving expenses as follows. Free tax filing online state 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 online state If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Free tax filing online state S. Free tax filing online state tax returns. Free tax filing online state Also, for purposes of a tax credit against your U. Free tax filing online state S. Free tax filing online state 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 online state   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 online state Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Free tax filing online state See Double Taxation in chapter 4. Free tax filing online state The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Free tax filing online state Although it is modeled after the U. Free tax filing online state S. Free tax filing online state system, there are differences in law and tax rates. Free tax filing online state 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 online state O. Free tax filing online state Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Free tax filing online state    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 online state You can access the Hacienda website at www. Free tax filing online state hacienda. Free tax filing online state gobierno. Free tax filing online state pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Free tax filing online state gobierno. Free tax filing online state pr. Free tax filing online state The addresses and phone numbers listed above are subject to change. Free tax filing online state Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Free tax filing online state The income reported on each return depends on your residency status in Puerto Rico. Free tax filing online state To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Free tax filing online state 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 online state U. Free tax filing online state S. Free tax filing online state citizen or resident alien. Free tax filing online state   If you are a U. Free tax filing online state S. Free tax filing online state 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 online state A Puerto Rico tax return reporting income from worldwide sources. Free tax filing online state If you report U. Free tax filing online state S. Free tax filing online state 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 online state A U. Free tax filing online state S. Free tax filing online state tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Free tax filing online state However, see U. Free tax filing online state S. Free tax filing online state Government employees under Special Rules for Puerto Rico, later, for an exception. Free tax filing online state If you are excluding Puerto Rico income on your U. Free tax filing online state S. Free tax filing online state tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Free tax filing online state For more information, see Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state If all of your income is from Puerto Rico sources, you are not required to file a U. Free tax filing online state S. Free tax filing online state tax return. Free tax filing online state However, if you have self-employment income, see Self-employment tax , later. Free tax filing online state U. Free tax filing online state S. Free tax filing online state citizen only. Free tax filing online state   If you are a U. Free tax filing online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state Government or its agencies) that you earned before the date you changed your residence. Free tax filing online state For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Free tax filing online state Nonresident alien. Free tax filing online state   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 online state A Puerto Rico tax return reporting income from worldwide sources. Free tax filing online state If you report U. Free tax filing online state S. Free tax filing online state 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 online state A U. Free tax filing online state S. Free tax filing online state 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 online state For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Free tax filing online state 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 online state There are also limitations on what deductions and credits are allowed. Free tax filing online state See Publication 519 for more information. Free tax filing online state Self-employment tax. Free tax filing online state   If you have no U. Free tax filing online state S. Free tax filing online state 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 online state Additional Medicare Tax. Free tax filing online state   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing online state Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing online state For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state Net Investment Income Tax. Free tax filing online state   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free tax filing online state 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 online state 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 online state g. Free tax filing online state , $200,000 for single filers. Free tax filing online state The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free tax filing online state See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free tax filing online state Estimated tax payments. Free tax filing online state   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 online state   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 online state O. Free tax filing online state 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 online state irs. Free tax filing online state gov/e-pay. Free tax filing online state   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Free tax filing online state 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 online state U. Free tax filing online state S. Free tax filing online state citizen or resident alien. Free tax filing online state   If you are a U. Free tax filing online state S. Free tax filing online state 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 online state A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free tax filing online state Wages for services performed in Puerto Rico, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from Puerto Rico sources. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return reporting income from worldwide sources. Free tax filing online state 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 online state S. Free tax filing online state taxes (see chapter 4 for more information). Free tax filing online state Nonresident alien. Free tax filing online state   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 online state A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free tax filing online state Wages for services performed in Puerto Rico, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from Puerto Rico sources. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return (Form 1040NR) according to the rules for a nonresident alien. Free tax filing online state See the Instructions for Form 1040NR. Free tax filing online state De minimis exception to determining source of income. Free tax filing online state   In certain situations you will not have income from a possession. Free tax filing online state See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing online state Use the addresses listed below to file your U. Free tax filing online state S. Free tax filing online state and Puerto Rico income tax returns. Free tax filing online state If you are not including a check or a money order, send your U. Free tax filing online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments to: Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state O. Free tax filing online state 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 online state O. Free tax filing online state 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 online state S. Free tax filing online state and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Free tax filing online state U. Free tax filing online state S. Free tax filing online state Government employees. Free tax filing online state   Wages and cost-of-living allowances paid by the U. Free tax filing online state S. Free tax filing online state Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Free tax filing online state However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Free tax filing online state S. Free tax filing online state tax. Free tax filing online state 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 online state   These wages are also subject to U. Free tax filing online state S. Free tax filing online state tax, but the cost-of-living allowances are excludable. Free tax filing online state A foreign tax credit is available in order to avoid double taxation. Free tax filing online state U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Free tax filing online state Civilian spouse of active duty member of the U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   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 online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing online state 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 online state Income from sources outside Puerto Rico and the United States. Free tax filing online state   If you are a U. Free tax filing online state S. Free tax filing online state 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 online state In addition to your Puerto Rico and U. Free tax filing online state S. Free tax filing online state 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 online state To avoid double taxation, a foreign tax credit is generally available for either the U. Free tax filing online state S. Free tax filing online state or Puerto Rico return. Free tax filing online state Example. Free tax filing online state Thomas Red is a bona fide resident of Puerto Rico and a U. Free tax filing online state S. Free tax filing online state citizen. Free tax filing online state He traveled to the Dominican Republic and worked in the construction industry for 1 month. Free tax filing online state His wages were $20,000. Free tax filing online state 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 online state He may also have to file a tax return with the Dominican Republic. Free tax filing online state Moving expense deduction. Free tax filing online state   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Free tax filing online state Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing online state S. Free tax filing online state earned income. Free tax filing online state   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Free tax filing online state 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 online state If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Free tax filing online state S. Free tax filing online state tax returns. Free tax filing online state Also, for purposes of a tax credit against your U. Free tax filing online state S. Free tax filing online state 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 online state   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing online state Additional child tax credit. Free tax filing online state   If you are not required to file a U. Free tax filing online state S. Free tax filing online state income tax return, this credit is available only if you meet all three of the following conditions. Free tax filing online state You were a bona fide resident of Puerto Rico during the entire tax year. Free tax filing online state Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Free tax filing online state You had three or more qualifying children. Free tax filing online state (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Free tax filing online state ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Free tax filing online state Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Free tax filing online state Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Free tax filing online state 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 online state See Double Taxation in chapter 4. Free tax filing online state 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 online state 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 online state O. Free tax filing online state 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 online state You can order forms and publications through the fax at (670) 664-1015. Free tax filing online state You can get forms and publications at www. Free tax filing online state cnmidof. Free tax filing online state net. Free tax filing online state The addresses and phone numbers listed above are subject to change. Free tax filing online state 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 online state Your residency status with regard to the CNMI determines which return you will file. Free tax filing online state Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Free tax filing online state Bona Fide Resident of the CNMI If you are a U. Free tax filing online state S. Free tax filing online state 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 online state Include income from worldwide sources on your CNMI return. Free tax filing online state 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 online state Pay any balance of tax due with your tax return. Free tax filing online state 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 online state However, if you were self-employed in 2013, see Self-employment tax , later. Free tax filing online state Example. Free tax filing online state David Gold was a bona fide resident of the CNMI for 2013. Free tax filing online state He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Free tax filing online state S. Free tax filing online state corporations that carry on business mainly in the United States. Free tax filing online state He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Free tax filing online state He reports his total income of $34,000 on the CNMI return. Free tax filing online state   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 online state U. Free tax filing online state S. Free tax filing online state 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 online state S. Free tax filing online state 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 online state Include income from worldwide sources on your U. Free tax filing online state S. Free tax filing online state return. Free tax filing online state 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 online state Pay any balance of tax due with your tax return. Free tax filing online state Note. Free tax filing online state You may also need to complete Form 5074. Free tax filing online state 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 online state Form 5074. Free tax filing online state   If you file a U. Free tax filing online state S. Free tax filing online state 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 online state   The United States and the CNMI use this form to divide your income taxes. Free tax filing online state   There is an example of a filled-in Form 5074 in chapter 5. Free tax filing online state De minimis exception to determining source of income. Free tax filing online state   In certain situations you will not have income from a possession. Free tax filing online state See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing online state Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Free tax filing online state   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 online state S. Free tax filing online state tax return and all attachments to: Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state A CNMI tax return reporting only your income from sources within the CNMI. Free tax filing online state In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from sources within the CNMI. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return (Form 1040NR) reporting U. Free tax filing online state S. Free tax filing online state source income according to the rules for a nonresident alien. Free tax filing online state See the instructions for Form 1040NR. Free tax filing online state 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 online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments to:  Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state O. Free tax filing online state 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 online state S. Free tax filing online state citizen or a U. Free tax filing online state S. Free tax filing online state resident alien during the tax year, file your income tax return with the CNMI. Free tax filing online state Include income from worldwide sources on your CNMI return. Free tax filing online state Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free tax filing online state Pay any balance of tax due with your tax return. Free tax filing online state 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 online state O. Free tax filing online state 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 online state Joint return. Free tax filing online state   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 online state 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 online state If the spouse with the greater AGI is a U. Free tax filing online state S. Free tax filing online state 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 online state For this purpose, income is determined without regard to community property laws. Free tax filing online state Example. Free tax filing online state Marsha Blue, a U. Free tax filing online state S. Free tax filing online state 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 online state Marsha earned $65,000 as a computer programmer in the United States. Free tax filing online state Her spouse earned $20,000 as an artist in the CNMI. Free tax filing online state Marsha and her spouse will file a joint return. Free tax filing online state 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 online state U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   If you are a member of the U. Free tax filing online state S. Free tax filing online state 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 online state 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 online state Civilian spouse of active duty member of the U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   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 online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing online state 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 online state S. Free tax filing online state tax return. Free tax filing online state Moving expense deduction. Free tax filing online state   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Free tax filing online state Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing online state S. Free tax filing online state earned income. Free tax filing online state   If your move was to the CNMI, report your deduction for moving expenses as follows. Free tax filing online state 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 online state 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 online state   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing online state Foreign tax credit. Free tax filing online state   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 online state S. Free tax filing online state income tax return for tax paid to the CNMI. Free tax filing online state Self-employment tax. Free tax filing online state   If you have no U. Free tax filing online state S. Free tax filing online state 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 online state Additional Medicare Tax. Free tax filing online state   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing online state Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing online state For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state Estimated tax payments. Free tax filing online state   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 online state Payment of estimated tax. Free tax filing online state   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 online state 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 online state 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 online state   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 online state For this purpose, income is determined without regard to community property laws. Free tax filing online state Early payment. Free tax filing online state   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free tax filing online state 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 online state   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 online state O. Free tax filing online state 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 online state irs. Free tax filing online state gov/e-pay. Free tax filing online state   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Free tax filing online state Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Free tax filing online state See Double Taxation in chapter 4. Free tax filing online state 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 online state 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 online state O. Free tax filing online state Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Free tax filing online state You can order forms and publications through the fax at (671) 633-2643. Free tax filing online state You can get forms and publications at www. Free tax filing online state guamtax. Free tax filing online state com. Free tax filing online state The addresses and phone numbers listed above are subject to change. Free tax filing online state Which Return To File Bona fide residents of Guam are subject to special U. Free tax filing online state S. Free tax filing online state tax rules. Free tax filing online state In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Free tax filing online state 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 online state This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Free tax filing online state Include income from worldwide sources on your Guam return. Free tax filing online state 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 online state Pay any balance of tax due with your tax return. Free tax filing online state 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 online state However, if you were self-employed in 2013, see Self-employment tax , later. Free tax filing online state Example. Free tax filing online state Gary Barker was a bona fide resident of Guam for 2013. Free tax filing online state He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Free tax filing online state S. Free tax filing online state corporations that carry on business mainly in the United States. Free tax filing online state He must file a 2013 income tax return with the Government of Guam. Free tax filing online state He reports his total income of $27,000 on the Guam return. Free tax filing online state 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 online state O. Free tax filing online state Box 23607 GMF, GU 96921 U. Free tax filing online state S. Free tax filing online state 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 online state S. Free tax filing online state 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 online state Include income from worldwide sources on your U. Free tax filing online state S. Free tax filing online state return. Free tax filing online state 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 online state Pay any balance of tax due with your tax return. Free tax filing online state You may also need to complete Form 5074. Free tax filing online state You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Free tax filing online state Form 5074. Free tax filing online state   If you file a U. Free tax filing online state S. Free tax filing online state 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 online state   The United States and Guam use this form to divide your income taxes. Free tax filing online state   See the Illustrated Example of Form 5074 in chapter 5. Free tax filing online state De minimis exception to determining source of income. Free tax filing online state   In certain situations you will not have income from a possession. Free tax filing online state See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing online state   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 online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state A Guam tax return reporting only your income from sources within Guam. Free tax filing online state In this situation, wages for services performed in Guam, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from sources within Guam. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return (Form 1040NR) reporting U. Free tax filing online state S. Free tax filing online state source income according to the rules for a nonresident alien. Free tax filing online state See the instructions for Form 1040NR. Free tax filing online state 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 online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments to:  Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state O. Free tax filing online state 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 online state S. Free tax filing online state citizen or a U. Free tax filing online state S. Free tax filing online state resident alien during the tax year, file your income tax return with Guam. Free tax filing online state Include income from worldwide sources on your Guam return. Free tax filing online state Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free tax filing online state Pay any balance of tax due with your tax return. Free tax filing online state 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 online state O. Free tax filing online state Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Free tax filing online state Joint return. Free tax filing online state   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 online state 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 online state If the spouse with the greater AGI is a U. Free tax filing online state S. Free tax filing online state 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 online state For this purpose, income is determined without regard to community property laws. Free tax filing online state Example. Free tax filing online state Bill Whiting, a U. Free tax filing online state S. Free tax filing online state 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 online state Bill earned $45,000 as an engineer in the United States. Free tax filing online state His spouse earned $15,000 as a teacher in Guam. Free tax filing online state Bill and his spouse will file a joint return. Free tax filing online state 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 online state U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   If you are a member of the U. Free tax filing online state S. Free tax filing online state 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 online state 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 online state Civilian spouse of active duty member of the U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   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 online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing online state 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 online state S. Free tax filing online state tax return. Free tax filing online state Moving expense deduction. Free tax filing online state   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Free tax filing online state Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing online state S. Free tax filing online state earned income. Free tax filing online state   If your move was to Guam, report your deduction for moving expenses as follows. Free tax filing online state 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 online state 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 online state   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing online state Foreign tax credit. Free tax filing online state   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 online state S. Free tax filing online state income tax return for tax paid to Guam. Free tax filing online state Self-employment tax. Free tax filing online state   If you have no U. Free tax filing online state S. Free tax filing online state 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 online state Additional Medicare Tax. Free tax filing online state   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing online state Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing online state For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state Estimated tax payments. Free tax filing online state   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 online state Payment of estimated tax. Free tax filing online state   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 online state 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 online state 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 online state   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 online state For this purpose, income is determined without regard to community property laws. Free tax filing online state Early payment. Free tax filing online state   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free tax filing online state 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 online state   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 online state O. Free tax filing online state 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 online state irs. Free tax filing online state gov/e-pay. Free tax filing online state   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 online state Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Free tax filing online state See Double Taxation in chapter 4. Free tax filing online state The U. Free tax filing online state S. Free tax filing online state Virgin Islands The U. Free tax filing online state S. Free tax filing online state 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 online state 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 online state Where To Get Forms and Information For information about filing your U. Free tax filing online state S. Free tax filing online state Virgin Islands tax return or about Form 1040INFO, in St. Free tax filing online state Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Free tax filing online state Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Free tax filing online state You can order forms and publications through the fax at (340) 774-2672. Free tax filing online state For information about filing your U. Free tax filing online state S. Free tax filing online state Virgin Islands tax return or about Form 1040INFO, in St. Free tax filing online state Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Free tax filing online state I. Free tax filing online state 00820–4421 You can order forms and publications by calling (340) 773-1040. Free tax filing online state You can order forms and publications through the fax at (340) 773-1006. Free tax filing online state You can access the USVI website at www. Free tax filing online state viirb. Free tax filing online state com. Free tax filing online state The addresses and phone numbers listed above are subject to change. Free tax filing online state Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Free tax filing online state U. Free tax filing online state S. Free tax filing online state 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 online state Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Free tax filing online state S. Free tax filing online state citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Free tax filing online state Include your worldwide income on your USVI return. Free tax filing online state 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 online state Pay any balance of tax due with your tax return. Free tax filing online state Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Free tax filing online state S. Free tax filing online state income tax. Free tax filing online state 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 online state However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Free tax filing online state For more information, see Self-employment tax under Special Rules for the USVI, later. Free tax filing online state Form 1040INFO. Free tax filing online state   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 online state Attach Form 1040INFO to your USVI tax return before filing. Free tax filing online state You can get Form 1040INFO by contacting the address or website given earlier. Free tax filing online state   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 online state Thomas, VI 00802 U. Free tax filing online state S. Free tax filing online state Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Free tax filing online state S. Free tax filing online state 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 online state File your original Form 1040 with the United States and file a signed copy of the U. Free tax filing online state S. Free tax filing online state 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 online state Use Form 8689 to figure the amount of tax you must pay to the USVI. Free tax filing online state Form 8689. Free tax filing online state   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 online state Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Free tax filing online state S. Free tax filing online state 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 online state To receive credit on your U. Free tax filing online state S. Free tax filing online state 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 online state On the dotted line next to line 72, enter “Form 8689” and show the amounts. Free tax filing online state   See the illustrated example in chapter 5. Free tax filing online state De minimis exception to determining source of income. Free tax filing online state   In certain situations you will not have income from a possession. Free tax filing online state See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing online state   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 online state S. Free tax filing online state tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free tax filing online state O. Free tax filing online state Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Free tax filing online state S. Free tax filing online state Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free tax filing online state 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 online state A USVI tax return reporting only your income from sources within the USVI. Free tax filing online state In this situation, wages for services performed in the USVI, whether for a private employer, the U. Free tax filing online state S. Free tax filing online state Government, or otherwise, is income from sources within the USVI. Free tax filing online state A U. Free tax filing online state S. Free tax filing online state tax return (Form 1040NR) reporting U. Free tax filing online state S. Free tax filing online state source income according to the rules for a nonresident alien. Free tax filing online state See the instructions for Form 1040NR. Free tax filing online state   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 online state S. Free tax filing online state 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 online state S. Free tax filing online state tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free tax filing online state O. Free tax filing online state 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 online state 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 online state Joint return. Free tax filing online state   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 online state 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 online state If the spouse with the greater AGI is a U. Free tax filing online state S. Free tax filing online state 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 online state For this purpose, income is determined without regard to community property laws. Free tax filing online state Example. Free tax filing online state Marge Birch, a U. Free tax filing online state S. Free tax filing online state 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 online state Marge earned $55,000 as an architect in the United States. Free tax filing online state Her spouse earned $30,000 as a librarian in the USVI. Free tax filing online state Marge and her spouse will file a joint return. Free tax filing online state 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 online state U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   If you are a member of the U. Free tax filing online state S. Free tax filing online state Armed Forces who qualified as a bona fide resident of the U. Free tax filing online state S. Free tax filing online state Virgin Islands in a prior tax year, your absence from the U. Free tax filing online state S. Free tax filing online state Virgin Islands solely in compliance with military orders will not change your bona fide residency. Free tax filing online state If you did not qualify as a bona fide resident of the U. Free tax filing online state S. Free tax filing online state Virgin Islands in a prior tax year, your presence in the U. Free tax filing online state S. Free tax filing online state Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Free tax filing online state S. Free tax filing online state Virgin Islands. Free tax filing online state Civilian spouse of active duty member of the U. Free tax filing online state S. Free tax filing online state Armed Forces. Free tax filing online state   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 online state S. Free tax filing online state 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 online state 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 online state S. Free tax filing online state tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing online state 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 online state S. Free tax filing online state tax return. Free tax filing online state In this case, follow the guidance under U. Free tax filing online state S. Free tax filing online state Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Free tax filing online state Moving expense deduction. Free tax filing online state   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Free tax filing online state Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing online state S. Free tax filing online state earned income. Free tax filing online state   If your move was to the USVI, report your deduction for moving expenses as follows. Free tax filing online state 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 online state 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 online state   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing online state Foreign tax credit. Free tax filing online state   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 online state S. Free tax filing online state income tax return for tax paid to the USVI. Free tax filing online state 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 online state Self-employment tax. Free tax filing online state   If you have no U. Free tax filing online state S. Free tax filing online state 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 online state Additional Medicare Tax. Free tax filing online state   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing online state Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing online state For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing online state S. Free tax filing online state Tax Return in chapter 4. Free tax filing online state Estimated tax payments. Free tax filing online state   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 online state   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 online state 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 online state irs. Free tax filing online state gov/e-pay. Free tax filing online state   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 online state Extension of time to file. Free tax filing online state   You can get an automatic 6-month extension of time to file your tax return. Free tax filing online state See Extension of Time To File in chapter 4. Free tax filing online state 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 online state 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 online state However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Free tax filing online state Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Free tax filing online state S. Free tax filing online state Virgin Islands. Free tax filing online state See Double Taxation in chapter 4. Free tax filing online state Prev  Up  Next   Home   More Online Publications
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Free tax filing online state Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Free tax filing online state SIMPLE plans. Free tax filing online state Qualified plans. Free tax filing online state Ordering forms and publications. Free tax filing online state Tax questions. Free tax filing online state Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Free tax filing online state irs. Free tax filing online state gov/pub560. Free tax filing online state What's New Compensation limit increased for 2013 and 2014. Free tax filing online state  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Free tax filing online state This limit increases to $260,000 for 2014. Free tax filing online state Elective deferral limit for 2013 and 2014. Free tax filing online state  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Free tax filing online state These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Free tax filing online state Defined contribution limit increased for 2013 and 2014. Free tax filing online state  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Free tax filing online state This limit increases to $52,000 for 2014. Free tax filing online state SIMPLE plan salary reduction contribution limit for 2013 and 2014. Free tax filing online state  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Free tax filing online state Catch-up contribution limit remains unchanged for 2013 and 2014. Free tax filing online state  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Free tax filing online state The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Free tax filing online state The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Free tax filing online state The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Free tax filing online state The catch-up contribution limit. Free tax filing online state The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Free tax filing online state See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Free tax filing online state All section references are to the Internal Revenue Code, unless otherwise stated. Free tax filing online state Reminders In-plan Roth rollovers. Free tax filing online state  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Free tax filing online state An in-plan Roth rollover is not treated as a distribution for most purposes. Free tax filing online state Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Free tax filing online state For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Free tax filing online state R. Free tax filing online state B. Free tax filing online state 872, available at  www. Free tax filing online state irs. Free tax filing online state gov/irb/2010-51_IRB/ar11. Free tax filing online state html. Free tax filing online state In-plan Roth rollovers expanded. Free tax filing online state  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Free tax filing online state Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Free tax filing online state For more information, see Notice 2013-74, 2013-52 I. Free tax filing online state R. Free tax filing online state B. Free tax filing online state 819, available at www. Free tax filing online state irs. Free tax filing online state gov/irb/2013-52_IRB/ar11. Free tax filing online state html. Free tax filing online state Credit for startup costs. Free tax filing online state  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Free tax filing online state The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Free tax filing online state You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Free tax filing online state You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Free tax filing online state At least one participant must be a non-highly compensated employee. Free tax filing online state The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Free tax filing online state You. Free tax filing online state A member of a controlled group that includes you. Free tax filing online state A predecessor of (1) or (2). Free tax filing online state The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Free tax filing online state However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Free tax filing online state You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Free tax filing online state To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Free tax filing online state Retirement savings contributions credit. Free tax filing online state  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Free tax filing online state The maximum contribution eligible for the credit is $2,000. Free tax filing online state To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Free tax filing online state For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Free tax filing online state Photographs of missing children. Free tax filing online state  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax filing online state Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax filing online state You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax filing online state Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Free tax filing online state In this publication, “you” refers to the employer. Free tax filing online state See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Free tax filing online state This publication covers the following types of retirement plans. Free tax filing online state SEP (simplified employee pension) plans. Free tax filing online state SIMPLE (savings incentive match plan for employees) plans. Free tax filing online state Qualified plans (also called H. Free tax filing online state R. Free tax filing online state 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Free tax filing online state SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Free tax filing online state You can deduct contributions you make to the plan for your employees. Free tax filing online state If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Free tax filing online state You can also deduct trustees' fees if contributions to the plan do not cover them. Free tax filing online state Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free tax filing online state Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Free tax filing online state These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Free tax filing online state What this publication covers. Free tax filing online state   This publication contains the information you need to understand the following topics. Free tax filing online state What type of plan to set up. Free tax filing online state How to set up a plan. Free tax filing online state How much you can contribute to a plan. Free tax filing online state How much of your contribution is deductible. Free tax filing online state How to treat certain distributions. Free tax filing online state How to report information about the plan to the IRS and your employees. Free tax filing online state Basic features of SEP, SIMPLE, and qualified plans. Free tax filing online state The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Free tax filing online state SEP plans. Free tax filing online state   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Free tax filing online state Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Free tax filing online state SIMPLE plans. Free tax filing online state   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Free tax filing online state Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Free tax filing online state In addition, you will contribute matching or nonelective contributions. Free tax filing online state The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Free tax filing online state Qualified plans. Free tax filing online state   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Free tax filing online state However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Free tax filing online state Table 1. Free tax filing online state Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Free tax filing online state Smaller of $51,000 or 25%1 of participant's compensation. Free tax filing online state 2 25%1 of all participants' compensation. Free tax filing online state 2 Any time up to the due date of employer's return (including extensions). Free tax filing online state SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Free tax filing online state 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Free tax filing online state Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Free tax filing online state   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Free tax filing online state 2 Same as maximum contribution. Free tax filing online state Any time between 1/1 and 10/1 of the calendar year. Free tax filing online state   For a new employer coming into existence after 10/1, as soon as administratively feasible. Free tax filing online state Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Free tax filing online state 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Free tax filing online state  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Free tax filing online state   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Free tax filing online state 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Free tax filing online state 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Free tax filing online state   By the end of the tax year. Free tax filing online state Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Free tax filing online state See Minimum Funding Requirement in chapter 4. Free tax filing online state Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Free tax filing online state Based on actuarial assumptions and computations. Free tax filing online state By the end of the tax year. Free tax filing online state 1Net earnings from self-employment must take the contribution into account. Free tax filing online state See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Free tax filing online state  2Compensation is generally limited to $255,000 in 2013. Free tax filing online state  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Free tax filing online state  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Free tax filing online state What this publication does not cover. Free tax filing online state   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Free tax filing online state You may also need professional help and guidance. Free tax filing online state   Also, this publication does not cover all the rules that may be of interest to employees. Free tax filing online state For example, it does not cover the following topics. Free tax filing online state The comprehensive IRA rules an employee needs to know. Free tax filing online state These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Free tax filing online state The comprehensive rules that apply to distributions from retirement plans. Free tax filing online state These rules are covered in Publication 575, Pension and Annuity Income. Free tax filing online state The comprehensive rules that apply to section 403(b) plans. Free tax filing online state These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free tax filing online state Comments and suggestions. Free tax filing online state   We welcome your comments about this publication and your suggestions for future editions. Free tax filing online state   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing online state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing online state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing online state   You can send your comments from www. Free tax filing online state irs. Free tax filing online state gov/formspubs. Free tax filing online state Click on “More Information” and then on “Give us feedback. Free tax filing online state ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax filing online state Ordering forms and publications. Free tax filing online state   Visit www. Free tax filing online state irs. Free tax filing online state gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free tax filing online state Internal Revenue Service 1201 N. Free tax filing online state Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing online state   If you have a tax question, check the information available on IRS. Free tax filing online state gov or call 1-800-829-1040. Free tax filing online state We cannot answer tax questions sent to either of the above addresses. Free tax filing online state Note. Free tax filing online state Forms filed electronically with the Department of Labor are not available on the IRS website. Free tax filing online state Instead, see www. Free tax filing online state efast. Free tax filing online state dol. Free tax filing online state gov. Free tax filing online state Prev  Up  Next   Home   More Online Publications