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Irs Forms Instructions 1040ez

1040ez Tax ReturnIrs Free File Fillable FormsFiling And Amended Tax ReturnState Taxes Phone NumberAmend Tax ReturnFree State Tax Preparation OnlineIrs Tax Forms 1040ezTax Return 2012File Taxes For 2012 Free1040ez Tax Forms To PrintFree Income Tax Preparation1040 Tax FormFile 2011 Tax Returns1040sIrs Tax Forms 2012 1040aFile Taxes Online Free Federal And StateTax File ExtensionWhere Can I Do My State Taxes For FreeE File A 1040xH&r Block Online Tax ReturnForm 1040x InstructionsForm 1040 EzFiling Late TaxesTax Return FormFiling Taxes 2014How To Fill Out The 1040x FormFree Turbotax 2011 Download1040 Ez 2012Where To Report State Income Tax On 1040Filing State Income TaxPa Ez FormAmended Tax FormForms For Filing State Tax ReturnsNew York State Unemployment Tax FormsWhere Can I File My 2011 Taxes For FreeTaxcut Software1040ez Tax Form 2012Free State Tax FillingIncome Tax DeadlineTaxact 2008 Free Efile

Irs Forms Instructions 1040ez

Irs forms instructions 1040ez Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Irs forms instructions 1040ez Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Irs forms instructions 1040ez El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Irs forms instructions 1040ez Table of Contents 30. Irs forms instructions 1040ez   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Irs forms instructions 1040ez   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Irs forms instructions 1040ez Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Irs forms instructions 1040ez Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Irs forms instructions 1040ez Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Irs forms instructions 1040ez   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Irs forms instructions 1040ez Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Irs forms instructions 1040ez   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Irs forms instructions 1040ez   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Irs forms instructions 1040ez   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Irs forms instructions 1040ez   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Irs forms instructions 1040ez Requisitos para TodosRequisito 1. Irs forms instructions 1040ez Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Irs forms instructions 1040ez Tiene que tener un número de Seguro Social válido Requisito 3. Irs forms instructions 1040ez Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Irs forms instructions 1040ez Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Irs forms instructions 1040ez No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Irs forms instructions 1040ez Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Irs forms instructions 1040ez Tiene que Haber Recibido Ingresos del Trabajo Parte B. Irs forms instructions 1040ez Requisitos si Tiene un Hijo CalificadoRequisito 8. Irs forms instructions 1040ez Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Irs forms instructions 1040ez Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Irs forms instructions 1040ez Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Irs forms instructions 1040ez Requisitos si no Tiene un Hijo CalificadoRequisito 11. Irs forms instructions 1040ez Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Irs forms instructions 1040ez No Puede Ser el Dependiente de Otra Persona Requisito 13. Irs forms instructions 1040ez Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Irs forms instructions 1040ez Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Irs forms instructions 1040ez Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Irs forms instructions 1040ez Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Irs forms instructions 1040ez Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Irs forms instructions 1040ez Carla Robles (Formulario 1040EZ) 37. Irs forms instructions 1040ez   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications
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The Irs Forms Instructions 1040ez

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