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H&r Block Free Tax File 2012

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H&r Block Free Tax File 2012

H&r block free tax file 2012 3. H&r block free tax file 2012   Filing Information for Individuals in Certain U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Internal Revenue Service. H&r block free tax file 2012 This chapter covers the general rules for filing returns in the five possessions. H&r block free tax file 2012 You must first determine if you are a bona fide resident of the relevant possession. H&r block free tax file 2012 See chapter 1 for a discussion of the requirements you must meet. H&r block free tax file 2012 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. H&r block free tax file 2012 Contact information is listed in this chapter under the heading for each possession. H&r block free tax file 2012 American Samoa American Samoa has its own separate and independent tax system. H&r block free tax file 2012 Although its tax laws are modeled on the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Internal Revenue Code, there are certain differences. H&r block free tax file 2012 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. H&r block free tax file 2012 The fax number is (684) 633-1513. H&r block free tax file 2012 You can get forms and publications at www. H&r block free tax file 2012 americansamoa. H&r block free tax file 2012 gov. H&r block free tax file 2012 The addresses and phone numbers listed above are subject to change. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax on their American Samoa source income. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or resident alien. H&r block free tax file 2012   If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. H&r block free tax file 2012 An American Samoa tax return reporting your gross income from worldwide sources. H&r block free tax file 2012 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. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. H&r block free tax file 2012 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government employees under Special Rules for American Samoa, later). H&r block free tax file 2012 To exclude American Samoa source income, attach a completed Form 4563 to your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (see Form 4563 for more information). H&r block free tax file 2012 If you are excluding American Samoa source income on your U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 For more information, see Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 Nonresident alien. H&r block free tax file 2012   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. H&r block free tax file 2012 An American Samoa tax return reporting worldwide income. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040, U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 For more information, see U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government employees under Special Rules for American Samoa, later. H&r block free tax file 2012 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (see Form 4563 , below, for more information). H&r block free tax file 2012 For all other tax purposes, however, you will be treated as a nonresident alien individual. H&r block free tax file 2012 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. H&r block free tax file 2012 There are also limitations on what deductions and credits are allowed. H&r block free tax file 2012 See Publication 519 for more information. H&r block free tax file 2012 Form 4563. H&r block free tax file 2012   If you must file a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Form 4563 cannot be filed by itself. H&r block free tax file 2012 There is an example of a filled-in Form 4563 in chapter 5. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 Self-employment tax. H&r block free tax file 2012   If you are not required to file a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. H&r block free tax file 2012 Additional Medicare Tax. H&r block free tax file 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. H&r block free tax file 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. H&r block free tax file 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 Net Investment Income Tax. H&r block free tax file 2012   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 g. H&r block free tax file 2012 , $200,000 for single filers. H&r block free tax file 2012 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. H&r block free tax file 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. H&r block free tax file 2012 Estimated tax payments. H&r block free tax file 2012   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. H&r block free tax file 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 irs. H&r block free tax file 2012 gov/e-pay. H&r block free tax file 2012   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 and American Samoa tax returns, and claims a foreign tax credit on the U. H&r block free tax file 2012 S. H&r block free tax file 2012 return for taxes paid to American Samoa. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or resident alien. H&r block free tax file 2012   If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 An American Samoa tax return reporting only your income from sources within American Samoa. H&r block free tax file 2012 Wages for services performed in American Samoa, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from sources within American Samoa. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return reporting your income from worldwide sources. H&r block free tax file 2012 You can take a credit against your U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return. H&r block free tax file 2012 De minimis exception to determining source of income. H&r block free tax file 2012   In certain situations you will not have income from a possession. H&r block free tax file 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. H&r block free tax file 2012 Nonresident alien. H&r block free tax file 2012   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. H&r block free tax file 2012 An American Samoa tax return reporting only your income from sources within American Samoa. H&r block free tax file 2012 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from sources within American Samoa. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040NR, U. H&r block free tax file 2012 S. H&r block free tax file 2012 Nonresident Alien Income Tax Return) reporting U. H&r block free tax file 2012 S. H&r block free tax file 2012 source income according to the rules for a nonresident alien. H&r block free tax file 2012 See the Instructions for Form 1040NR. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments to: Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. H&r block free tax file 2012 Civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040) and a state and/or local tax return, if required. H&r block free tax file 2012 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. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government employees. H&r block free tax file 2012   If you are employed in American Samoa by the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. H&r block free tax file 2012 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. H&r block free tax file 2012   Wages and salaries paid to employees of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government and its agencies are also subject to U. H&r block free tax file 2012 S. H&r block free tax file 2012 federal income tax. H&r block free tax file 2012 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return. H&r block free tax file 2012   If you report government wages on both your U. H&r block free tax file 2012 S. H&r block free tax file 2012 and American Samoa tax returns, you can take a credit on your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return for income taxes paid or accrued to American Samoa. H&r block free tax file 2012 Figure the credit on Form 1116, and attach that form to your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return, Form 1040. H&r block free tax file 2012 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. H&r block free tax file 2012 Moving expense deduction. H&r block free tax file 2012   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. H&r block free tax file 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. H&r block free tax file 2012 S. H&r block free tax file 2012 earned income. H&r block free tax file 2012   If your move was to American Samoa, report your deduction for moving expenses as follows. H&r block free tax file 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. H&r block free tax file 2012 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax returns. H&r block free tax file 2012 Also, for purposes of a tax credit against your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. H&r block free tax file 2012   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. H&r block free tax file 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. H&r block free tax file 2012 See Double Taxation in chapter 4. H&r block free tax file 2012 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. H&r block free tax file 2012 Although it is modeled after the U. H&r block free tax file 2012 S. H&r block free tax file 2012 system, there are differences in law and tax rates. H&r block free tax file 2012 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. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. H&r block free tax file 2012    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. H&r block free tax file 2012 You can access the Hacienda website at www. H&r block free tax file 2012 hacienda. H&r block free tax file 2012 gobierno. H&r block free tax file 2012 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. H&r block free tax file 2012 gobierno. H&r block free tax file 2012 pr. H&r block free tax file 2012 The addresses and phone numbers listed above are subject to change. H&r block free tax file 2012 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. H&r block free tax file 2012 The income reported on each return depends on your residency status in Puerto Rico. H&r block free tax file 2012 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. H&r block free tax file 2012 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or resident alien. H&r block free tax file 2012   If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 A Puerto Rico tax return reporting income from worldwide sources. H&r block free tax file 2012 If you report U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. H&r block free tax file 2012 However, see U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government employees under Special Rules for Puerto Rico, later, for an exception. H&r block free tax file 2012 If you are excluding Puerto Rico income on your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. H&r block free tax file 2012 For more information, see Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 If all of your income is from Puerto Rico sources, you are not required to file a U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return. H&r block free tax file 2012 However, if you have self-employment income, see Self-employment tax , later. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen only. H&r block free tax file 2012   If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 Government or its agencies) that you earned before the date you changed your residence. H&r block free tax file 2012 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. H&r block free tax file 2012 Nonresident alien. H&r block free tax file 2012   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. H&r block free tax file 2012 A Puerto Rico tax return reporting income from worldwide sources. H&r block free tax file 2012 If you report U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 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). H&r block free tax file 2012 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. H&r block free tax file 2012 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. H&r block free tax file 2012 There are also limitations on what deductions and credits are allowed. H&r block free tax file 2012 See Publication 519 for more information. H&r block free tax file 2012 Self-employment tax. H&r block free tax file 2012   If you have no U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Additional Medicare Tax. H&r block free tax file 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. H&r block free tax file 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. H&r block free tax file 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 Net Investment Income Tax. H&r block free tax file 2012   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 g. H&r block free tax file 2012 , $200,000 for single filers. H&r block free tax file 2012 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. H&r block free tax file 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. H&r block free tax file 2012 Estimated tax payments. H&r block free tax file 2012   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)). H&r block free tax file 2012   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. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 irs. H&r block free tax file 2012 gov/e-pay. H&r block free tax file 2012   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or resident alien. H&r block free tax file 2012   If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 A Puerto Rico tax return reporting only your income from Puerto Rico sources. H&r block free tax file 2012 Wages for services performed in Puerto Rico, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from Puerto Rico sources. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return reporting income from worldwide sources. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 taxes (see chapter 4 for more information). H&r block free tax file 2012 Nonresident alien. H&r block free tax file 2012   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. H&r block free tax file 2012 A Puerto Rico tax return reporting only your income from Puerto Rico sources. H&r block free tax file 2012 Wages for services performed in Puerto Rico, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from Puerto Rico sources. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040NR) according to the rules for a nonresident alien. H&r block free tax file 2012 See the Instructions for Form 1040NR. H&r block free tax file 2012 De minimis exception to determining source of income. H&r block free tax file 2012   In certain situations you will not have income from a possession. H&r block free tax file 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. H&r block free tax file 2012 Use the addresses listed below to file your U. H&r block free tax file 2012 S. H&r block free tax file 2012 and Puerto Rico income tax returns. H&r block free tax file 2012 If you are not including a check or a money order, send your U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments to: Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. H&r block free tax file 2012 S. H&r block free tax file 2012 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government employees. H&r block free tax file 2012   Wages and cost-of-living allowances paid by the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. H&r block free tax file 2012 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax. H&r block free tax file 2012 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. H&r block free tax file 2012   These wages are also subject to U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax, but the cost-of-living allowances are excludable. H&r block free tax file 2012 A foreign tax credit is available in order to avoid double taxation. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. H&r block free tax file 2012 Civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040) and a state and/or local tax return, if required. H&r block free tax file 2012 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. H&r block free tax file 2012 Income from sources outside Puerto Rico and the United States. H&r block free tax file 2012   If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 In addition to your Puerto Rico and U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. H&r block free tax file 2012 To avoid double taxation, a foreign tax credit is generally available for either the U. H&r block free tax file 2012 S. H&r block free tax file 2012 or Puerto Rico return. H&r block free tax file 2012 Example. H&r block free tax file 2012 Thomas Red is a bona fide resident of Puerto Rico and a U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen. H&r block free tax file 2012 He traveled to the Dominican Republic and worked in the construction industry for 1 month. H&r block free tax file 2012 His wages were $20,000. H&r block free tax file 2012 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. H&r block free tax file 2012 He may also have to file a tax return with the Dominican Republic. H&r block free tax file 2012 Moving expense deduction. H&r block free tax file 2012   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. H&r block free tax file 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. H&r block free tax file 2012 S. H&r block free tax file 2012 earned income. H&r block free tax file 2012   If your move was to Puerto Rico, report your deduction for moving expenses as follows. H&r block free tax file 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. H&r block free tax file 2012 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax returns. H&r block free tax file 2012 Also, for purposes of a tax credit against your U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. H&r block free tax file 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. H&r block free tax file 2012 Additional child tax credit. H&r block free tax file 2012   If you are not required to file a U. H&r block free tax file 2012 S. H&r block free tax file 2012 income tax return, this credit is available only if you meet all three of the following conditions. H&r block free tax file 2012 You were a bona fide resident of Puerto Rico during the entire tax year. H&r block free tax file 2012 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. H&r block free tax file 2012 You had three or more qualifying children. H&r block free tax file 2012 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. H&r block free tax file 2012 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. H&r block free tax file 2012 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. H&r block free tax file 2012 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. H&r block free tax file 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. H&r block free tax file 2012 See Double Taxation in chapter 4. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. H&r block free tax file 2012 You can order forms and publications through the fax at (670) 664-1015. H&r block free tax file 2012 You can get forms and publications at www. H&r block free tax file 2012 cnmidof. H&r block free tax file 2012 net. H&r block free tax file 2012 The addresses and phone numbers listed above are subject to change. H&r block free tax file 2012 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. H&r block free tax file 2012 Your residency status with regard to the CNMI determines which return you will file. H&r block free tax file 2012 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. H&r block free tax file 2012 Bona Fide Resident of the CNMI If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Include income from worldwide sources on your CNMI return. H&r block free tax file 2012 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. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 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. H&r block free tax file 2012 However, if you were self-employed in 2013, see Self-employment tax , later. H&r block free tax file 2012 Example. H&r block free tax file 2012 David Gold was a bona fide resident of the CNMI for 2013. H&r block free tax file 2012 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. H&r block free tax file 2012 S. H&r block free tax file 2012 corporations that carry on business mainly in the United States. H&r block free tax file 2012 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. H&r block free tax file 2012 He reports his total income of $34,000 on the CNMI return. H&r block free tax file 2012   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. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Include income from worldwide sources on your U. H&r block free tax file 2012 S. H&r block free tax file 2012 return. H&r block free tax file 2012 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. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 Note. H&r block free tax file 2012 You may also need to complete Form 5074. H&r block free tax file 2012 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. H&r block free tax file 2012 Form 5074. H&r block free tax file 2012   If you file a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012   The United States and the CNMI use this form to divide your income taxes. H&r block free tax file 2012   There is an example of a filled-in Form 5074 in chapter 5. H&r block free tax file 2012 De minimis exception to determining source of income. H&r block free tax file 2012   In certain situations you will not have income from a possession. H&r block free tax file 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. H&r block free tax file 2012 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments to: Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 A CNMI tax return reporting only your income from sources within the CNMI. H&r block free tax file 2012 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from sources within the CNMI. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040NR) reporting U. H&r block free tax file 2012 S. H&r block free tax file 2012 source income according to the rules for a nonresident alien. H&r block free tax file 2012 See the instructions for Form 1040NR. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments to:  Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or a U. H&r block free tax file 2012 S. H&r block free tax file 2012 resident alien during the tax year, file your income tax return with the CNMI. H&r block free tax file 2012 Include income from worldwide sources on your CNMI return. H&r block free tax file 2012 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. H&r block free tax file 2012 Joint return. H&r block free tax file 2012   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. H&r block free tax file 2012 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. H&r block free tax file 2012 If the spouse with the greater AGI is a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 For this purpose, income is determined without regard to community property laws. H&r block free tax file 2012 Example. H&r block free tax file 2012 Marsha Blue, a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Marsha earned $65,000 as a computer programmer in the United States. H&r block free tax file 2012 Her spouse earned $20,000 as an artist in the CNMI. H&r block free tax file 2012 Marsha and her spouse will file a joint return. H&r block free tax file 2012 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. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If you are a member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 Civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040) and a state and/or local tax return, if required. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return. H&r block free tax file 2012 Moving expense deduction. H&r block free tax file 2012   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. H&r block free tax file 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. H&r block free tax file 2012 S. H&r block free tax file 2012 earned income. H&r block free tax file 2012   If your move was to the CNMI, report your deduction for moving expenses as follows. H&r block free tax file 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. H&r block free tax file 2012 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. H&r block free tax file 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. H&r block free tax file 2012 Foreign tax credit. H&r block free tax file 2012   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. H&r block free tax file 2012 S. H&r block free tax file 2012 income tax return for tax paid to the CNMI. H&r block free tax file 2012 Self-employment tax. H&r block free tax file 2012   If you have no U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Additional Medicare Tax. H&r block free tax file 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. H&r block free tax file 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. H&r block free tax file 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 Estimated tax payments. H&r block free tax file 2012   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. H&r block free tax file 2012 Payment of estimated tax. H&r block free tax file 2012   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. H&r block free tax file 2012 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. H&r block free tax file 2012 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. H&r block free tax file 2012   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). H&r block free tax file 2012 For this purpose, income is determined without regard to community property laws. H&r block free tax file 2012 Early payment. H&r block free tax file 2012   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. H&r block free tax file 2012 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. H&r block free tax file 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 irs. H&r block free tax file 2012 gov/e-pay. H&r block free tax file 2012   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. H&r block free tax file 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. H&r block free tax file 2012 See Double Taxation in chapter 4. H&r block free tax file 2012 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. H&r block free tax file 2012 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. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. H&r block free tax file 2012 You can order forms and publications through the fax at (671) 633-2643. H&r block free tax file 2012 You can get forms and publications at www. H&r block free tax file 2012 guamtax. H&r block free tax file 2012 com. H&r block free tax file 2012 The addresses and phone numbers listed above are subject to change. H&r block free tax file 2012 Which Return To File Bona fide residents of Guam are subject to special U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax rules. H&r block free tax file 2012 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. H&r block free tax file 2012 Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. H&r block free tax file 2012 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. H&r block free tax file 2012 Include income from worldwide sources on your Guam return. H&r block free tax file 2012 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. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 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. H&r block free tax file 2012 However, if you were self-employed in 2013, see Self-employment tax , later. H&r block free tax file 2012 Example. H&r block free tax file 2012 Gary Barker was a bona fide resident of Guam for 2013. H&r block free tax file 2012 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. H&r block free tax file 2012 S. H&r block free tax file 2012 corporations that carry on business mainly in the United States. H&r block free tax file 2012 He must file a 2013 income tax return with the Government of Guam. H&r block free tax file 2012 He reports his total income of $27,000 on the Guam return. H&r block free tax file 2012 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. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 23607 GMF, GU 96921 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Include income from worldwide sources on your U. H&r block free tax file 2012 S. H&r block free tax file 2012 return. H&r block free tax file 2012 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. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 You may also need to complete Form 5074. H&r block free tax file 2012 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. H&r block free tax file 2012 Form 5074. H&r block free tax file 2012   If you file a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012   The United States and Guam use this form to divide your income taxes. H&r block free tax file 2012   See the Illustrated Example of Form 5074 in chapter 5. H&r block free tax file 2012 De minimis exception to determining source of income. H&r block free tax file 2012   In certain situations you will not have income from a possession. H&r block free tax file 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 A Guam tax return reporting only your income from sources within Guam. H&r block free tax file 2012 In this situation, wages for services performed in Guam, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from sources within Guam. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040NR) reporting U. H&r block free tax file 2012 S. H&r block free tax file 2012 source income according to the rules for a nonresident alien. H&r block free tax file 2012 See the instructions for Form 1040NR. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments to:  Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen or a U. H&r block free tax file 2012 S. H&r block free tax file 2012 resident alien during the tax year, file your income tax return with Guam. H&r block free tax file 2012 Include income from worldwide sources on your Guam return. H&r block free tax file 2012 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. H&r block free tax file 2012 Joint return. H&r block free tax file 2012   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. H&r block free tax file 2012 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. H&r block free tax file 2012 If the spouse with the greater AGI is a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 For this purpose, income is determined without regard to community property laws. H&r block free tax file 2012 Example. H&r block free tax file 2012 Bill Whiting, a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Bill earned $45,000 as an engineer in the United States. H&r block free tax file 2012 His spouse earned $15,000 as a teacher in Guam. H&r block free tax file 2012 Bill and his spouse will file a joint return. H&r block free tax file 2012 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. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If you are a member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 Civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040) and a state and/or local tax return, if required. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return. H&r block free tax file 2012 Moving expense deduction. H&r block free tax file 2012   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. H&r block free tax file 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. H&r block free tax file 2012 S. H&r block free tax file 2012 earned income. H&r block free tax file 2012   If your move was to Guam, report your deduction for moving expenses as follows. H&r block free tax file 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. H&r block free tax file 2012 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. H&r block free tax file 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. H&r block free tax file 2012 Foreign tax credit. H&r block free tax file 2012   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. H&r block free tax file 2012 S. H&r block free tax file 2012 income tax return for tax paid to Guam. H&r block free tax file 2012 Self-employment tax. H&r block free tax file 2012   If you have no U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Additional Medicare Tax. H&r block free tax file 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. H&r block free tax file 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. H&r block free tax file 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 Estimated tax payments. H&r block free tax file 2012   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. H&r block free tax file 2012 Payment of estimated tax. H&r block free tax file 2012   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. H&r block free tax file 2012 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. H&r block free tax file 2012 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. H&r block free tax file 2012   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). H&r block free tax file 2012 For this purpose, income is determined without regard to community property laws. H&r block free tax file 2012 Early payment. H&r block free tax file 2012   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. H&r block free tax file 2012 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. H&r block free tax file 2012   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. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 irs. H&r block free tax file 2012 gov/e-pay. H&r block free tax file 2012   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. H&r block free tax file 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. H&r block free tax file 2012 See Double Taxation in chapter 4. H&r block free tax file 2012 The U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands The U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. H&r block free tax file 2012 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. H&r block free tax file 2012 Where To Get Forms and Information For information about filing your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands tax return or about Form 1040INFO, in St. H&r block free tax file 2012 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. H&r block free tax file 2012 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. H&r block free tax file 2012 You can order forms and publications through the fax at (340) 774-2672. H&r block free tax file 2012 For information about filing your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands tax return or about Form 1040INFO, in St. H&r block free tax file 2012 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. H&r block free tax file 2012 I. H&r block free tax file 2012 00820–4421 You can order forms and publications by calling (340) 773-1040. H&r block free tax file 2012 You can order forms and publications through the fax at (340) 773-1006. H&r block free tax file 2012 You can access the USVI website at www. H&r block free tax file 2012 viirb. H&r block free tax file 2012 com. H&r block free tax file 2012 The addresses and phone numbers listed above are subject to change. H&r block free tax file 2012 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. H&r block free tax file 2012 Include your worldwide income on your USVI return. H&r block free tax file 2012 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. H&r block free tax file 2012 Pay any balance of tax due with your tax return. H&r block free tax file 2012 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. H&r block free tax file 2012 S. H&r block free tax file 2012 income tax. H&r block free tax file 2012 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. H&r block free tax file 2012 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. H&r block free tax file 2012 For more information, see Self-employment tax under Special Rules for the USVI, later. H&r block free tax file 2012 Form 1040INFO. H&r block free tax file 2012   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. H&r block free tax file 2012 Attach Form 1040INFO to your USVI tax return before filing. H&r block free tax file 2012 You can get Form 1040INFO by contacting the address or website given earlier. H&r block free tax file 2012   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. H&r block free tax file 2012 Thomas, VI 00802 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 File your original Form 1040 with the United States and file a signed copy of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. H&r block free tax file 2012 Use Form 8689 to figure the amount of tax you must pay to the USVI. H&r block free tax file 2012 Form 8689. H&r block free tax file 2012   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. H&r block free tax file 2012 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 To receive credit on your U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 On the dotted line next to line 72, enter “Form 8689” and show the amounts. H&r block free tax file 2012   See the illustrated example in chapter 5. H&r block free tax file 2012 De minimis exception to determining source of income. H&r block free tax file 2012   In certain situations you will not have income from a possession. H&r block free tax file 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. H&r block free tax file 2012 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. H&r block free tax file 2012 A USVI tax return reporting only your income from sources within the USVI. H&r block free tax file 2012 In this situation, wages for services performed in the USVI, whether for a private employer, the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Government, or otherwise, is income from sources within the USVI. H&r block free tax file 2012 A U. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040NR) reporting U. H&r block free tax file 2012 S. H&r block free tax file 2012 source income according to the rules for a nonresident alien. H&r block free tax file 2012 See the instructions for Form 1040NR. H&r block free tax file 2012   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. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. H&r block free tax file 2012 O. H&r block free tax file 2012 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. H&r block free tax file 2012 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. H&r block free tax file 2012 Joint return. H&r block free tax file 2012   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. H&r block free tax file 2012 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. H&r block free tax file 2012 If the spouse with the greater AGI is a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 For this purpose, income is determined without regard to community property laws. H&r block free tax file 2012 Example. H&r block free tax file 2012 Marge Birch, a U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Marge earned $55,000 as an architect in the United States. H&r block free tax file 2012 Her spouse earned $30,000 as a librarian in the USVI. H&r block free tax file 2012 Marge and her spouse will file a joint return. H&r block free tax file 2012 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. H&r block free tax file 2012 U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If you are a member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces who qualified as a bona fide resident of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands in a prior tax year, your absence from the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands solely in compliance with military orders will not change your bona fide residency. H&r block free tax file 2012 If you did not qualify as a bona fide resident of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands in a prior tax year, your presence in the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands. H&r block free tax file 2012 Civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces. H&r block free tax file 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return (Form 1040) and a state and/or local tax return, if required. H&r block free tax file 2012 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. H&r block free tax file 2012 S. H&r block free tax file 2012 tax return. H&r block free tax file 2012 In this case, follow the guidance under U. H&r block free tax file 2012 S. H&r block free tax file 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. H&r block free tax file 2012 Moving expense deduction. H&r block free tax file 2012   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. H&r block free tax file 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. H&r block free tax file 2012 S. H&r block free tax file 2012 earned income. H&r block free tax file 2012   If your move was to the USVI, report your deduction for moving expenses as follows. H&r block free tax file 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. H&r block free tax file 2012 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. H&r block free tax file 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. H&r block free tax file 2012 Foreign tax credit. H&r block free tax file 2012   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. H&r block free tax file 2012 S. H&r block free tax file 2012 income tax return for tax paid to the USVI. H&r block free tax file 2012 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). H&r block free tax file 2012 Self-employment tax. H&r block free tax file 2012   If you have no U. H&r block free tax file 2012 S. H&r block free tax file 2012 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. H&r block free tax file 2012 Additional Medicare Tax. H&r block free tax file 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. H&r block free tax file 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. H&r block free tax file 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. H&r block free tax file 2012 S. H&r block free tax file 2012 Tax Return in chapter 4. H&r block free tax file 2012 Estimated tax payments. H&r block free tax file 2012   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. H&r block free tax file 2012   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. H&r block free tax file 2012 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. H&r block free tax file 2012 irs. H&r block free tax file 2012 gov/e-pay. H&r block free tax file 2012   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. H&r block free tax file 2012 Extension of time to file. H&r block free tax file 2012   You can get an automatic 6-month extension of time to file your tax return. H&r block free tax file 2012 See Extension of Time To File in chapter 4. H&r block free tax file 2012 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. H&r block free tax file 2012 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. H&r block free tax file 2012 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. H&r block free tax file 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. H&r block free tax file 2012 S. H&r block free tax file 2012 Virgin Islands. H&r block free tax file 2012 See Double Taxation in chapter 4. H&r block free tax file 2012 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Alabama

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 

City  Address  Days/Hours of Service  Telephone* 
Birmingham  801 Tom Martin Dr.
Birmingham, AL 35211 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(205) 912-5333 
Dothan  202 W. Adams St.
Dothan, AL 36303 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
(Closed for lunch 12:00 noon - 1:00 p.m.)
 

Services Provided

(334) 702-3470 
Florence  204 S. Walnut St.
Florence, AL 35630 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 


Services Provided

(256) 764-6731 
Huntsville  5123 Research Dr. N.W.
Huntsville, AL 35805

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(256) 539-0642 
Mobile  1110 Montlimar Dr.
Mobile, AL 36609 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(251) 341-5946 
Montgomery  1285 Carmichael Way.
Montgomery, AL 36106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(334) 264-2453 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.
 

The Taxpayer Advocate Service: Call (205) 912-5631 in Birmingham, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
801 Tom Martin, Room 150, Stop 30
Birmingham, AL 35211

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

 

Page Last Reviewed or Updated: 28-Mar-2014

The H&r Block Free Tax File 2012

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