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Irs Free Tax File

Irs free tax file 12. Irs free tax file   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Irs free tax file Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs free tax file Free help with your return. Irs free tax file   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs free tax file The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs free tax file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free tax file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs free tax file In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs free tax file To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs free tax file gov, download the IRS2Go app, or call 1-800-906-9887. Irs free tax file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs free tax file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs free tax file aarp. Irs free tax file org/money/taxaide or call 1-888-227-7669. Irs free tax file For more information on these programs, go to IRS. Irs free tax file gov and enter “VITA” in the search box. Irs free tax file Internet. Irs free tax file    IRS. Irs free tax file gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs free tax file Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free tax file Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs free tax file Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs free tax file gov or download the IRS2Go app and select the Refund Status option. Irs free tax file The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free tax file Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs free tax file You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free tax file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free tax file Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs free tax file No need to wait on the phone or stand in line. Irs free tax file The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs free tax file When you reach the response screen, you can print the entire interview and the final response for your records. Irs free tax file New subject areas are added on a regular basis. Irs free tax file  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs free tax file gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs free tax file You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs free tax file The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs free tax file When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs free tax file Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs free tax file You can also ask the IRS to mail a return or an account transcript to you. Irs free tax file Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs free tax file gov or by calling 1-800-908-9946. Irs free tax file Tax return and tax account transcripts are generally available for the current year and the past three years. Irs free tax file Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs free tax file Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs free tax file If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs free tax file Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs free tax file gov and enter Where's My Amended Return? in the search box. Irs free tax file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free tax file It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free tax file Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs free tax file gov. Irs free tax file Select the Payment tab on the front page of IRS. Irs free tax file gov for more information. Irs free tax file Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs free tax file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs free tax file gov. Irs free tax file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs free tax file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs free tax file gov. Irs free tax file Request an Electronic Filing PIN by going to IRS. Irs free tax file gov and entering Electronic Filing PIN in the search box. Irs free tax file Download forms, instructions and publications, including accessible versions for people with disabilities. Irs free tax file Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs free tax file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs free tax file An employee can answer questions about your tax account or help you set up a payment plan. Irs free tax file Before you visit, check the Office Locator on IRS. Irs free tax file gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs free tax file If you have a special need, such as a disability, you can request an appointment. Irs free tax file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs free tax file Apply for an Employer Identification Number (EIN). Irs free tax file Go to IRS. Irs free tax file gov and enter Apply for an EIN in the search box. Irs free tax file Read the Internal Revenue Code, regulations, or other official guidance. Irs free tax file Read Internal Revenue Bulletins. Irs free tax file Sign up to receive local and national tax news and more by email. Irs free tax file Just click on “subscriptions” above the search box on IRS. Irs free tax file gov and choose from a variety of options. Irs free tax file    Phone. Irs free tax file You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs free tax file Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free tax file Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs free tax file gov, or download the IRS2Go app. Irs free tax file Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs free tax file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free tax file Most VITA and TCE sites offer free electronic filing. Irs free tax file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs free tax file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs free tax file Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs free tax file If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs free tax file The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free tax file Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free tax file Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs free tax file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free tax file Note, the above information is for our automated hotline. Irs free tax file Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs free tax file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs free tax file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free tax file It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free tax file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs free tax file You should receive your order within 10 business days. Irs free tax file Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs free tax file If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs free tax file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs free tax file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs free tax file These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs free tax file    Walk-in. Irs free tax file You can find a selection of forms, publications and services — in-person. Irs free tax file Products. Irs free tax file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs free tax file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs free tax file Services. Irs free tax file You can walk in to your local TAC for face-to-face tax help. Irs free tax file An employee can answer questions about your tax account or help you set up a payment plan. Irs free tax file Before visiting, use the Office Locator tool on IRS. Irs free tax file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs free tax file    Mail. Irs free tax file You can send your order for forms, instructions, and publications to the address below. Irs free tax file You should receive a response within 10 business days after your request is received. Irs free tax file  Internal Revenue Service 1201 N. Irs free tax file Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs free tax file The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs free tax file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs free tax file   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs free tax file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs free tax file You face (or your business is facing) an immediate threat of adverse action. Irs free tax file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs free tax file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs free tax file Here's why we can help: TAS is an independent organization within the IRS. Irs free tax file Our advocates know how to work with the IRS. Irs free tax file Our services are free and tailored to meet your needs. Irs free tax file We have offices in every state, the District of Columbia, and Puerto Rico. Irs free tax file   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs free tax file   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs free tax file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs free tax file Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs free tax file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs free tax file Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs free tax file Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Irs free tax file The SBA also has publications and videos on a variety of business topics. Irs free tax file The following briefly describes assistance provided by the SBA. Irs free tax file Small Business Development Centers (SBDCs). Irs free tax file   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Irs free tax file Help is available when beginning, improving, or expanding a small business. Irs free tax file Business Information Centers (BICs). Irs free tax file   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Irs free tax file BICs also offer one-on-one assistance. Irs free tax file Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Irs free tax file Service Corps of Retired Executives (SCORE). Irs free tax file   SCORE provides small business counseling and training to current and prospective small business owners. Irs free tax file SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Irs free tax file SCORE also offers a variety of small business workshops. Irs free tax file Internet. Irs free tax file    You can visit the SBA website at www. Irs free tax file sba. Irs free tax file gov. Irs free tax file While visiting the SBA website, you can find a variety of information of interest to small business owners. Irs free tax file Phone. Irs free tax file    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Irs free tax file Walk-in. Irs free tax file   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Irs free tax file To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Irs free tax file Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Irs free tax file Most of these are available from the Superintendent of Documents at the Government Printing Office. Irs free tax file You can get information and order these publications and pamphlets in several ways. Irs free tax file Internet. Irs free tax file   You can visit the GPO website at  www. Irs free tax file access. Irs free tax file gpo. Irs free tax file gov. Irs free tax file Mail. Irs free tax file   Write to the GPO at the following address. Irs free tax file  Superintendent of Documents U. Irs free tax file S. Irs free tax file Government Printing Office P. Irs free tax file O. Irs free tax file Box 979050 St. Irs free tax file Louis, MO 63917-9000 Phone. Irs free tax file   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Irs free tax file Prev  Up  Next   Home   More Online Publications
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The Irs Free Tax File

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