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Instructions For 1040ez 2013

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Instructions For 1040ez 2013

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

Instructions for 1040ez 2013 Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Instructions for 1040ez 2013  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Instructions for 1040ez 2013 The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Instructions for 1040ez 2013 ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Instructions for 1040ez 2013 R. Instructions for 1040ez 2013 B. Instructions for 1040ez 2013 553. Instructions for 1040ez 2013 Prop. Instructions for 1040ez 2013 Regs. Instructions for 1040ez 2013 on Good Faith Determinations. Instructions for 1040ez 2013 New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Instructions for 1040ez 2013  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Instructions for 1040ez 2013 On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Instructions for 1040ez 2013 See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Instructions for 1040ez 2013 Reg. Instructions for 1040ez 2013 38148. Instructions for 1040ez 2013 On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Instructions for 1040ez 2013 The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Instructions for 1040ez 2013 See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Instructions for 1040ez 2013 Reg. Instructions for 1040ez 2013 20,523. Instructions for 1040ez 2013 Timing of when an Organization is exempt for Federal Tax Purposes. Instructions for 1040ez 2013  As noted in section 2. Instructions for 1040ez 2013 03(4) of Revenue Procedure 2013-9, 2013-2 I. Instructions for 1040ez 2013 R. Instructions for 1040ez 2013 B. Instructions for 1040ez 2013 267, the provisions in section 11. Instructions for 1040ez 2013 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Instructions for 1040ez 2013 Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Instructions for 1040ez 2013 In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Instructions for 1040ez 2013 The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Instructions for 1040ez 2013 Section 11. Instructions for 1040ez 2013 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Instructions for 1040ez 2013 Exempt Organizations Select Check. Instructions for 1040ez 2013  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Instructions for 1040ez 2013 It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Instructions for 1040ez 2013 Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Instructions for 1040ez 2013 Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Instructions for 1040ez 2013 Have filed a Form 990-N (e-Postcard) annual electronic notice. Instructions for 1040ez 2013  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Instructions for 1040ez 2013 See also Revenue Procedure 2011-33, 2011-25 I. Instructions for 1040ez 2013 R. Instructions for 1040ez 2013 B. Instructions for 1040ez 2013 887. Instructions for 1040ez 2013 Future developments. Instructions for 1040ez 2013 . Instructions for 1040ez 2013  The IRS has created a page on IRS. Instructions for 1040ez 2013 gov for information about Publication 557, at www. Instructions for 1040ez 2013 irs. Instructions for 1040ez 2013 gov/pub557. Instructions for 1040ez 2013 Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Instructions for 1040ez 2013 Reminders The Patient Protection and Affordable Care Act (ACA). Instructions for 1040ez 2013   The ACA added several new laws. Instructions for 1040ez 2013 This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Instructions for 1040ez 2013 For more information, go to IRS. Instructions for 1040ez 2013 gov and select Affordable Care Act Tax Provisions. Instructions for 1040ez 2013 Electronic filing requirement for large organizations. Instructions for 1040ez 2013  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Instructions for 1040ez 2013 For more information, go to e-file for Charities and Non-Profits. Instructions for 1040ez 2013 Section 501(c)(15) gross receipts. Instructions for 1040ez 2013   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Instructions for 1040ez 2013 See Notice 2006-42, 2006-19 I. Instructions for 1040ez 2013 R. Instructions for 1040ez 2013 B. Instructions for 1040ez 2013 878, Notice 2006-42. Instructions for 1040ez 2013 Prohibited tax shelter transactions. Instructions for 1040ez 2013  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Instructions for 1040ez 2013 See T. Instructions for 1040ez 2013 D. Instructions for 1040ez 2013 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Instructions for 1040ez 2013 R. Instructions for 1040ez 2013 B. Instructions for 1040ez 2013 242. Instructions for 1040ez 2013 See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Instructions for 1040ez 2013 Pension Protection Act of 2006 tax changes. Instructions for 1040ez 2013  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Instructions for 1040ez 2013 Unless otherwise noted, most of the changes became effective on August 17, 2006. Instructions for 1040ez 2013 For key provisions, go to The Pension Protection Act of 2006. Instructions for 1040ez 2013 Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Instructions for 1040ez 2013 There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Instructions for 1040ez 2013 There are additional standards for credit counseling organizations. Instructions for 1040ez 2013 The definition of convention or association of churches has been modified. Instructions for 1040ez 2013 Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Instructions for 1040ez 2013 The requirements of disclosure to state officials relating to exempt organizations has been modified. Instructions for 1040ez 2013 There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Instructions for 1040ez 2013 There are new excise taxes on prohibited tax shelter transactions. Instructions for 1040ez 2013 There is a modification of recordkeeping requirements for certain charitable contributions. Instructions for 1040ez 2013 Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Instructions for 1040ez 2013 It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Instructions for 1040ez 2013 To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Instructions for 1040ez 2013 Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Instructions for 1040ez 2013 Section 501(c) organizations are covered in this publication. Instructions for 1040ez 2013 Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Instructions for 1040ez 2013 Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Instructions for 1040ez 2013 Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Instructions for 1040ez 2013 Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Instructions for 1040ez 2013 Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Instructions for 1040ez 2013 Organizations not discussed in this publication. Instructions for 1040ez 2013   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Instructions for 1040ez 2013 These organizations (and the Code sections that apply to them) are as follows. Instructions for 1040ez 2013 Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Instructions for 1040ez 2013   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Instructions for 1040ez 2013 If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Instructions for 1040ez 2013 For telephone assistance, call 1-877-829-5500. Instructions for 1040ez 2013   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Instructions for 1040ez 2013 If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Instructions for 1040ez 2013 Organization Reference Chart. Instructions for 1040ez 2013   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Instructions for 1040ez 2013 It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Instructions for 1040ez 2013 It also describes each type of qualifying organization and the general nature of its activities. Instructions for 1040ez 2013   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Instructions for 1040ez 2013 Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Instructions for 1040ez 2013 Check the IRS website, IRS. Instructions for 1040ez 2013 gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Instructions for 1040ez 2013 irs. Instructions for 1040ez 2013 gov/charities/index. Instructions for 1040ez 2013 html. Instructions for 1040ez 2013 Comments and suggestions. Instructions for 1040ez 2013   We welcome your comments about this publication and your suggestions for future editions. Instructions for 1040ez 2013   You can e-mail us while visiting our website at IRS. Instructions for 1040ez 2013 gov. Instructions for 1040ez 2013   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Instructions for 1040ez 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Instructions for 1040ez 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Instructions for 1040ez 2013   If you wish telephone assistance, please call 1-877-829-5500. Instructions for 1040ez 2013 This toll-free telephone service is available Monday through Friday. Instructions for 1040ez 2013 Prev  Up  Next   Home   More Online Publications