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Irs1040ezform

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Irs1040ezform

Irs1040ezform 6. Irs1040ezform   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Irs1040ezform Vehicles not considered highway vehicles. Irs1040ezform Idling reduction device. Irs1040ezform Separate purchase. Irs1040ezform Leases. Irs1040ezform Exported vehicle. Irs1040ezform Tax on resale of tax-paid trailers and semitrailers. Irs1040ezform Use treated as sale. Irs1040ezform Sale. Irs1040ezform Long-term lease. Irs1040ezform Short-term lease. Irs1040ezform Related person. Irs1040ezform Exclusions from tax base. Irs1040ezform Sales not at arm's length. Irs1040ezform Installment sales. Irs1040ezform Repairs and modifications. Irs1040ezform Further manufacture. Irs1040ezform Rail trailers and rail vans. Irs1040ezform Parts and accessories. Irs1040ezform Trash containers. Irs1040ezform House trailers. Irs1040ezform Camper coaches or bodies for self-propelled mobile homes. Irs1040ezform Farm feed, seed, and fertilizer equipment. Irs1040ezform Ambulances and hearses. Irs1040ezform Truck-tractors. Irs1040ezform Concrete mixers. Irs1040ezform Registration requirement. Irs1040ezform Further manufacture. Irs1040ezform A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Irs1040ezform Truck chassis and bodies. Irs1040ezform Truck trailer and semitrailer chassis and bodies. Irs1040ezform Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Irs1040ezform A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Irs1040ezform A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Irs1040ezform A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Irs1040ezform A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Irs1040ezform The seller is liable for the tax. Irs1040ezform Chassis or body. Irs1040ezform   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Irs1040ezform Highway vehicle. Irs1040ezform   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Irs1040ezform Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Irs1040ezform A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Irs1040ezform A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Irs1040ezform A special kind of cargo, goods, supplies, or materials. Irs1040ezform Some off-highway task unrelated to highway transportation, except as discussed next. Irs1040ezform Vehicles not considered highway vehicles. Irs1040ezform   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Irs1040ezform Specially designed mobile machinery for nontransportation functions. Irs1040ezform A self-propelled vehicle is not a highway vehicle if all the following apply. Irs1040ezform The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Irs1040ezform The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Irs1040ezform The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Irs1040ezform Vehicles specially designed for off-highway transportation. Irs1040ezform A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Irs1040ezform To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Irs1040ezform It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Irs1040ezform Nontransportation trailers and semitrailers. Irs1040ezform A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Irs1040ezform For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Irs1040ezform Gross vehicle weight. Irs1040ezform   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Irs1040ezform It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Irs1040ezform Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Irs1040ezform   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Irs1040ezform Platform truck bodies 21 feet or less in length. Irs1040ezform Dry freight and refrigerated truck van bodies 24 feet or less in length. Irs1040ezform Dump truck bodies with load capacities of 8 cubic yards or less. Irs1040ezform Refuse packer truck bodies with load capacities of 20 cubic yards or less. Irs1040ezform For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Irs1040ezform R. Irs1040ezform B. Irs1040ezform 2005-14 at www. Irs1040ezform irs. Irs1040ezform gov/pub/irs-irbs/irb05-14. Irs1040ezform pdf. Irs1040ezform   The gross vehicle weight means the maximum total weight of a loaded vehicle. Irs1040ezform Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Irs1040ezform The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Irs1040ezform The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Irs1040ezform See Regulations section 145. Irs1040ezform 4051-1(e)(3) for more information. Irs1040ezform Parts or accessories. Irs1040ezform   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Irs1040ezform For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Irs1040ezform The tax applies in this case whether or not the retailer bills the parts or accessories separately. Irs1040ezform   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Irs1040ezform The tax applies unless there is evidence to the contrary. Irs1040ezform For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Irs1040ezform The tax does not apply to parts and accessories that are spares or replacements. Irs1040ezform   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Irs1040ezform Idling reduction device. Irs1040ezform   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Irs1040ezform The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Irs1040ezform The EPA discusses idling reduction technologies on its website at www. Irs1040ezform epa. Irs1040ezform gov/smartway/technology/idling. Irs1040ezform htm. Irs1040ezform Separate purchase. Irs1040ezform   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Irs1040ezform The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Irs1040ezform The installation occurs within 6 months after the vehicle is first placed in service. Irs1040ezform   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Irs1040ezform   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Irs1040ezform This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Irs1040ezform   The tax does not apply if the installed part or accessory is a replacement part or accessory. Irs1040ezform The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Irs1040ezform However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Irs1040ezform Example. Irs1040ezform You bought a taxable vehicle and placed it in service on April 8. Irs1040ezform On May 3, you bought and installed parts and accessories at a cost of $850. Irs1040ezform On July 15, you bought and installed parts and accessories for $300. Irs1040ezform Tax of $138 (12% of $1,150) applies on July 15. Irs1040ezform Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Irs1040ezform First retail sale defined. Irs1040ezform   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Irs1040ezform There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Irs1040ezform The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Irs1040ezform The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Irs1040ezform There is no registration requirement. Irs1040ezform Leases. Irs1040ezform   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Irs1040ezform The tax is imposed on the lessor at the time of the lease. Irs1040ezform   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Irs1040ezform The tax is imposed on the lessor at the time of the lease. Irs1040ezform Exported vehicle. Irs1040ezform   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Irs1040ezform Tax on resale of tax-paid trailers and semitrailers. Irs1040ezform   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Irs1040ezform The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Irs1040ezform The credit cannot exceed the tax on the resale. Irs1040ezform See Regulations section 145. Irs1040ezform 4052-1(a)(4) for information on the conditions to allowance for the credit. Irs1040ezform Use treated as sale. Irs1040ezform   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Irs1040ezform Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Irs1040ezform The tax attaches when the use begins. Irs1040ezform   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Irs1040ezform   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Irs1040ezform   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Irs1040ezform Presumptive retail sales price. Irs1040ezform   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Irs1040ezform If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Irs1040ezform Table 6-1 outlines the appropriate tax base calculation for various transactions. Irs1040ezform   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Irs1040ezform But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Irs1040ezform Sale. Irs1040ezform   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Irs1040ezform Long-term lease. Irs1040ezform   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Irs1040ezform Short-term lease. Irs1040ezform   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Irs1040ezform   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Irs1040ezform   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Irs1040ezform Related person. Irs1040ezform   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Irs1040ezform Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Irs1040ezform Table 6-1. Irs1040ezform Tax Base IF the transaction is a. Irs1040ezform . Irs1040ezform . Irs1040ezform THEN figuring the base by using the. Irs1040ezform . Irs1040ezform . Irs1040ezform Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Irs1040ezform   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Irs1040ezform   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Irs1040ezform However, you do add a markup if all the following apply. Irs1040ezform You do not perform any significant activities relating to the processing of the sale of a taxable article. Irs1040ezform The main reason for processing the sale through you is to avoid or evade the presumed markup. Irs1040ezform You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Irs1040ezform In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Irs1040ezform Determination of tax base. Irs1040ezform   These rules apply to both normal retail sales price and presumptive retail sales price computations. Irs1040ezform To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Irs1040ezform However, see Presumptive retail sales price, earlier. Irs1040ezform Exclusions from tax base. Irs1040ezform   Exclude from the tax base the retail excise tax imposed on the sale. Irs1040ezform Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Irs1040ezform Also exclude the value of any used component of the article furnished by the first user of the article. Irs1040ezform   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Irs1040ezform These expenses are those incurred in delivery from the retail dealer to the customer. Irs1040ezform In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Irs1040ezform   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Irs1040ezform For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Irs1040ezform Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Irs1040ezform Sales not at arm's length. Irs1040ezform   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Irs1040ezform   A sale is not at arm's length if either of the following apply. Irs1040ezform One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Irs1040ezform The sale is made under special arrangements between a seller and a purchaser. Irs1040ezform Installment sales. Irs1040ezform   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Irs1040ezform The tax is figured on the entire sales price. Irs1040ezform No part of the tax is deferred because the sales price is paid in installments. Irs1040ezform Repairs and modifications. Irs1040ezform   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Irs1040ezform This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Irs1040ezform However, this exception generally does not apply to an article that was not subject to the tax when it was new. Irs1040ezform Further manufacture. Irs1040ezform   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Irs1040ezform Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Irs1040ezform Combining an article with an item in this list does not give rise to taxability. Irs1040ezform However, see Parts or accessories discussed earlier. Irs1040ezform Articles exempt from tax. Irs1040ezform   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Irs1040ezform Rail trailers and rail vans. Irs1040ezform   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Irs1040ezform Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Irs1040ezform Parts and accessories. Irs1040ezform   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Irs1040ezform Trash containers. Irs1040ezform   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Irs1040ezform It is designed to be used as a trash container. Irs1040ezform It is not designed to carry freight other than trash. Irs1040ezform It is not designed to be permanently mounted on or affixed to a truck chassis or body. Irs1040ezform House trailers. Irs1040ezform   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Irs1040ezform Camper coaches or bodies for self-propelled mobile homes. Irs1040ezform   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Irs1040ezform Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Irs1040ezform Farm feed, seed, and fertilizer equipment. Irs1040ezform   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Irs1040ezform This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Irs1040ezform Ambulances and hearses. Irs1040ezform   This is any ambulance, hearse, or combination ambulance-hearse. Irs1040ezform Truck-tractors. Irs1040ezform   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Irs1040ezform Concrete mixers. Irs1040ezform   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Irs1040ezform This exemption does not apply to the chassis on which the article is mounted. Irs1040ezform Sales exempt from tax. Irs1040ezform   The following sales are ordinarily exempt from tax. Irs1040ezform Sales to a state or local government for its exclusive use. Irs1040ezform Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Irs1040ezform Sales to a nonprofit educational organization for its exclusive use. Irs1040ezform Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Irs1040ezform Sales for use by the purchaser for further manufacture of other taxable articles (see below). Irs1040ezform Sales for export or for resale by the purchaser to a second purchaser for export. Irs1040ezform Sales to the United Nations for official use. Irs1040ezform Registration requirement. Irs1040ezform   In general, the seller and buyer must be registered for a sale to be tax free. Irs1040ezform See the Form 637 instructions for more information. Irs1040ezform Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Irs1040ezform Further manufacture. Irs1040ezform   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Irs1040ezform Credits or refunds. Irs1040ezform   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Irs1040ezform The person using the article as a component part is eligible for the credit or refund. Irs1040ezform   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Irs1040ezform A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Irs1040ezform   See also Conditions to allowance in chapter 5. Irs1040ezform Tire credit. Irs1040ezform   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Irs1040ezform The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Irs1040ezform This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Irs1040ezform Prev  Up  Next   Home   More Online Publications
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The Irs1040ezform

Irs1040ezform 3. Irs1040ezform   Filing Information for Individuals in Certain U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Irs1040ezform S. Irs1040ezform Internal Revenue Service. Irs1040ezform This chapter covers the general rules for filing returns in the five possessions. Irs1040ezform You must first determine if you are a bona fide resident of the relevant possession. Irs1040ezform See chapter 1 for a discussion of the requirements you must meet. Irs1040ezform 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. Irs1040ezform Contact information is listed in this chapter under the heading for each possession. Irs1040ezform American Samoa American Samoa has its own separate and independent tax system. Irs1040ezform Although its tax laws are modeled on the U. Irs1040ezform S. Irs1040ezform Internal Revenue Code, there are certain differences. Irs1040ezform 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. Irs1040ezform The fax number is (684) 633-1513. Irs1040ezform You can get forms and publications at www. Irs1040ezform americansamoa. Irs1040ezform gov. Irs1040ezform The addresses and phone numbers listed above are subject to change. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Irs1040ezform S. Irs1040ezform tax on their American Samoa source income. Irs1040ezform U. Irs1040ezform S. Irs1040ezform citizen or resident alien. Irs1040ezform   If you are a U. Irs1040ezform S. Irs1040ezform citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Irs1040ezform An American Samoa tax return reporting your gross income from worldwide sources. Irs1040ezform 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. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Irs1040ezform However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Irs1040ezform S. Irs1040ezform Government employees under Special Rules for American Samoa, later). Irs1040ezform To exclude American Samoa source income, attach a completed Form 4563 to your U. Irs1040ezform S. Irs1040ezform tax return (see Form 4563 for more information). Irs1040ezform If you are excluding American Samoa source income on your U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform For more information, see Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform Nonresident alien. Irs1040ezform   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. Irs1040ezform An American Samoa tax return reporting worldwide income. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return (Form 1040, U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform For more information, see U. Irs1040ezform S. Irs1040ezform Government employees under Special Rules for American Samoa, later. Irs1040ezform To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Irs1040ezform S. Irs1040ezform tax return (see Form 4563 , below, for more information). Irs1040ezform For all other tax purposes, however, you will be treated as a nonresident alien individual. Irs1040ezform 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. Irs1040ezform There are also limitations on what deductions and credits are allowed. Irs1040ezform See Publication 519 for more information. Irs1040ezform Form 4563. Irs1040ezform   If you must file a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Form 4563 cannot be filed by itself. Irs1040ezform There is an example of a filled-in Form 4563 in chapter 5. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform Self-employment tax. Irs1040ezform   If you are not required to file a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Irs1040ezform Additional Medicare Tax. Irs1040ezform   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs1040ezform Also, you may need to report Additional Medicare Tax withheld by your employer. Irs1040ezform For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform Net Investment Income Tax. Irs1040ezform   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform g. Irs1040ezform , $200,000 for single filers. Irs1040ezform The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs1040ezform See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Irs1040ezform Estimated tax payments. Irs1040ezform   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. Irs1040ezform   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform irs. Irs1040ezform gov/e-pay. Irs1040ezform   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform and American Samoa tax returns, and claims a foreign tax credit on the U. Irs1040ezform S. Irs1040ezform return for taxes paid to American Samoa. Irs1040ezform U. Irs1040ezform S. Irs1040ezform citizen or resident alien. Irs1040ezform   If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform An American Samoa tax return reporting only your income from sources within American Samoa. Irs1040ezform Wages for services performed in American Samoa, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from sources within American Samoa. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return reporting your income from worldwide sources. Irs1040ezform You can take a credit against your U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return. Irs1040ezform De minimis exception to determining source of income. Irs1040ezform   In certain situations you will not have income from a possession. Irs1040ezform See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs1040ezform Nonresident alien. Irs1040ezform   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. Irs1040ezform An American Samoa tax return reporting only your income from sources within American Samoa. Irs1040ezform In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from sources within American Samoa. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return (Form 1040NR, U. Irs1040ezform S. Irs1040ezform Nonresident Alien Income Tax Return) reporting U. Irs1040ezform S. Irs1040ezform source income according to the rules for a nonresident alien. Irs1040ezform See the Instructions for Form 1040NR. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments to: Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Irs1040ezform Civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return (Form 1040) and a state and/or local tax return, if required. Irs1040ezform 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. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Government employees. Irs1040ezform   If you are employed in American Samoa by the U. Irs1040ezform S. Irs1040ezform Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Irs1040ezform 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. Irs1040ezform   Wages and salaries paid to employees of the U. Irs1040ezform S. Irs1040ezform Government and its agencies are also subject to U. Irs1040ezform S. Irs1040ezform federal income tax. Irs1040ezform These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform tax return. Irs1040ezform   If you report government wages on both your U. Irs1040ezform S. Irs1040ezform and American Samoa tax returns, you can take a credit on your U. Irs1040ezform S. Irs1040ezform tax return for income taxes paid or accrued to American Samoa. Irs1040ezform Figure the credit on Form 1116, and attach that form to your U. Irs1040ezform S. Irs1040ezform tax return, Form 1040. Irs1040ezform 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. Irs1040ezform Moving expense deduction. Irs1040ezform   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Irs1040ezform Likewise, the expenses of a move back to the United States are generally attributable to U. Irs1040ezform S. Irs1040ezform earned income. Irs1040ezform   If your move was to American Samoa, report your deduction for moving expenses as follows. Irs1040ezform If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Irs1040ezform If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Irs1040ezform S. Irs1040ezform tax returns. Irs1040ezform Also, for purposes of a tax credit against your U. Irs1040ezform S. Irs1040ezform tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Irs1040ezform   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Irs1040ezform Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Irs1040ezform See Double Taxation in chapter 4. Irs1040ezform The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Irs1040ezform Although it is modeled after the U. Irs1040ezform S. Irs1040ezform system, there are differences in law and tax rates. Irs1040ezform 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. Irs1040ezform O. Irs1040ezform Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Irs1040ezform    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Irs1040ezform You can access the Hacienda website at www. Irs1040ezform hacienda. Irs1040ezform gobierno. Irs1040ezform pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Irs1040ezform gobierno. Irs1040ezform pr. Irs1040ezform The addresses and phone numbers listed above are subject to change. Irs1040ezform Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Irs1040ezform The income reported on each return depends on your residency status in Puerto Rico. Irs1040ezform To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Irs1040ezform Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Irs1040ezform U. Irs1040ezform S. Irs1040ezform citizen or resident alien. Irs1040ezform   If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform A Puerto Rico tax return reporting income from worldwide sources. Irs1040ezform If you report U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Irs1040ezform However, see U. Irs1040ezform S. Irs1040ezform Government employees under Special Rules for Puerto Rico, later, for an exception. Irs1040ezform If you are excluding Puerto Rico income on your U. Irs1040ezform S. Irs1040ezform tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Irs1040ezform For more information, see Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform If all of your income is from Puerto Rico sources, you are not required to file a U. Irs1040ezform S. Irs1040ezform tax return. Irs1040ezform However, if you have self-employment income, see Self-employment tax , later. Irs1040ezform U. Irs1040ezform S. Irs1040ezform citizen only. Irs1040ezform   If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform Government or its agencies) that you earned before the date you changed your residence. Irs1040ezform For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Irs1040ezform Nonresident alien. Irs1040ezform   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. Irs1040ezform A Puerto Rico tax return reporting income from worldwide sources. Irs1040ezform If you report U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform 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). Irs1040ezform For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Irs1040ezform 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. Irs1040ezform There are also limitations on what deductions and credits are allowed. Irs1040ezform See Publication 519 for more information. Irs1040ezform Self-employment tax. Irs1040ezform   If you have no U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Additional Medicare Tax. Irs1040ezform   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs1040ezform Also, you may need to report Additional Medicare Tax withheld by your employer. Irs1040ezform For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform Net Investment Income Tax. Irs1040ezform   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform g. Irs1040ezform , $200,000 for single filers. Irs1040ezform The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs1040ezform See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Irs1040ezform Estimated tax payments. Irs1040ezform   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)). Irs1040ezform   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. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform irs. Irs1040ezform gov/e-pay. Irs1040ezform   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Irs1040ezform 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. Irs1040ezform U. Irs1040ezform S. Irs1040ezform citizen or resident alien. Irs1040ezform   If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform A Puerto Rico tax return reporting only your income from Puerto Rico sources. Irs1040ezform Wages for services performed in Puerto Rico, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from Puerto Rico sources. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return reporting income from worldwide sources. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform taxes (see chapter 4 for more information). Irs1040ezform Nonresident alien. Irs1040ezform   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. Irs1040ezform A Puerto Rico tax return reporting only your income from Puerto Rico sources. Irs1040ezform Wages for services performed in Puerto Rico, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from Puerto Rico sources. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return (Form 1040NR) according to the rules for a nonresident alien. Irs1040ezform See the Instructions for Form 1040NR. Irs1040ezform De minimis exception to determining source of income. Irs1040ezform   In certain situations you will not have income from a possession. Irs1040ezform See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs1040ezform Use the addresses listed below to file your U. Irs1040ezform S. Irs1040ezform and Puerto Rico income tax returns. Irs1040ezform If you are not including a check or a money order, send your U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments to: Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform O. Irs1040ezform Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Irs1040ezform O. Irs1040ezform Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Irs1040ezform S. Irs1040ezform and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Government employees. Irs1040ezform   Wages and cost-of-living allowances paid by the U. Irs1040ezform S. Irs1040ezform Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Irs1040ezform However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Irs1040ezform S. Irs1040ezform tax. Irs1040ezform 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. Irs1040ezform   These wages are also subject to U. Irs1040ezform S. Irs1040ezform tax, but the cost-of-living allowances are excludable. Irs1040ezform A foreign tax credit is available in order to avoid double taxation. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Irs1040ezform Civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return (Form 1040) and a state and/or local tax return, if required. Irs1040ezform 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. Irs1040ezform Income from sources outside Puerto Rico and the United States. Irs1040ezform   If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform In addition to your Puerto Rico and U. Irs1040ezform S. Irs1040ezform tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Irs1040ezform To avoid double taxation, a foreign tax credit is generally available for either the U. Irs1040ezform S. Irs1040ezform or Puerto Rico return. Irs1040ezform Example. Irs1040ezform Thomas Red is a bona fide resident of Puerto Rico and a U. Irs1040ezform S. Irs1040ezform citizen. Irs1040ezform He traveled to the Dominican Republic and worked in the construction industry for 1 month. Irs1040ezform His wages were $20,000. Irs1040ezform 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. Irs1040ezform He may also have to file a tax return with the Dominican Republic. Irs1040ezform Moving expense deduction. Irs1040ezform   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Irs1040ezform Likewise, the expenses of a move back to the United States are generally attributable to U. Irs1040ezform S. Irs1040ezform earned income. Irs1040ezform   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Irs1040ezform If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Irs1040ezform If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Irs1040ezform S. Irs1040ezform tax returns. Irs1040ezform Also, for purposes of a tax credit against your U. Irs1040ezform S. Irs1040ezform tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Irs1040ezform   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs1040ezform Additional child tax credit. Irs1040ezform   If you are not required to file a U. Irs1040ezform S. Irs1040ezform income tax return, this credit is available only if you meet all three of the following conditions. Irs1040ezform You were a bona fide resident of Puerto Rico during the entire tax year. Irs1040ezform Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Irs1040ezform You had three or more qualifying children. Irs1040ezform (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Irs1040ezform ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Irs1040ezform Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Irs1040ezform Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Irs1040ezform Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Irs1040ezform See Double Taxation in chapter 4. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform O. Irs1040ezform Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Irs1040ezform You can order forms and publications through the fax at (670) 664-1015. Irs1040ezform You can get forms and publications at www. Irs1040ezform cnmidof. Irs1040ezform net. Irs1040ezform The addresses and phone numbers listed above are subject to change. Irs1040ezform 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. Irs1040ezform Your residency status with regard to the CNMI determines which return you will file. Irs1040ezform Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Irs1040ezform Bona Fide Resident of the CNMI If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Include income from worldwide sources on your CNMI return. Irs1040ezform 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. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform 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. Irs1040ezform However, if you were self-employed in 2013, see Self-employment tax , later. Irs1040ezform Example. Irs1040ezform David Gold was a bona fide resident of the CNMI for 2013. Irs1040ezform He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Irs1040ezform S. Irs1040ezform corporations that carry on business mainly in the United States. Irs1040ezform He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Irs1040ezform He reports his total income of $34,000 on the CNMI return. Irs1040ezform   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. Irs1040ezform U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Include income from worldwide sources on your U. Irs1040ezform S. Irs1040ezform return. Irs1040ezform 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. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform Note. Irs1040ezform You may also need to complete Form 5074. Irs1040ezform You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Irs1040ezform Form 5074. Irs1040ezform   If you file a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform   The United States and the CNMI use this form to divide your income taxes. Irs1040ezform   There is an example of a filled-in Form 5074 in chapter 5. Irs1040ezform De minimis exception to determining source of income. Irs1040ezform   In certain situations you will not have income from a possession. Irs1040ezform See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs1040ezform Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform tax return and all attachments to: Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform A CNMI tax return reporting only your income from sources within the CNMI. Irs1040ezform In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from sources within the CNMI. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return (Form 1040NR) reporting U. Irs1040ezform S. Irs1040ezform source income according to the rules for a nonresident alien. Irs1040ezform See the instructions for Form 1040NR. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments to:  Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform citizen or a U. Irs1040ezform S. Irs1040ezform resident alien during the tax year, file your income tax return with the CNMI. Irs1040ezform Include income from worldwide sources on your CNMI return. Irs1040ezform Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Irs1040ezform O. Irs1040ezform Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Irs1040ezform Joint return. Irs1040ezform   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. Irs1040ezform 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. Irs1040ezform If the spouse with the greater AGI is a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform For this purpose, income is determined without regard to community property laws. Irs1040ezform Example. Irs1040ezform Marsha Blue, a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Marsha earned $65,000 as a computer programmer in the United States. Irs1040ezform Her spouse earned $20,000 as an artist in the CNMI. Irs1040ezform Marsha and her spouse will file a joint return. Irs1040ezform 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. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If you are a member of the U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform Civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return (Form 1040) and a state and/or local tax return, if required. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return. Irs1040ezform Moving expense deduction. Irs1040ezform   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Irs1040ezform Likewise, the expenses of a move back to the United States are generally attributable to U. Irs1040ezform S. Irs1040ezform earned income. Irs1040ezform   If your move was to the CNMI, report your deduction for moving expenses as follows. Irs1040ezform If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Irs1040ezform 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. Irs1040ezform   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs1040ezform Foreign tax credit. Irs1040ezform   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Irs1040ezform S. Irs1040ezform income tax return for tax paid to the CNMI. Irs1040ezform Self-employment tax. Irs1040ezform   If you have no U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Additional Medicare Tax. Irs1040ezform   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs1040ezform Also, you may need to report Additional Medicare Tax withheld by your employer. Irs1040ezform For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform Estimated tax payments. Irs1040ezform   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. Irs1040ezform Payment of estimated tax. Irs1040ezform   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. Irs1040ezform 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. Irs1040ezform However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Irs1040ezform   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). Irs1040ezform For this purpose, income is determined without regard to community property laws. Irs1040ezform Early payment. Irs1040ezform   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Irs1040ezform If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Irs1040ezform   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform irs. Irs1040ezform gov/e-pay. Irs1040ezform   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Irs1040ezform Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Irs1040ezform See Double Taxation in chapter 4. Irs1040ezform Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Irs1040ezform 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. Irs1040ezform O. Irs1040ezform Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Irs1040ezform You can order forms and publications through the fax at (671) 633-2643. Irs1040ezform You can get forms and publications at www. Irs1040ezform guamtax. Irs1040ezform com. Irs1040ezform The addresses and phone numbers listed above are subject to change. Irs1040ezform Which Return To File Bona fide residents of Guam are subject to special U. Irs1040ezform S. Irs1040ezform tax rules. Irs1040ezform In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Irs1040ezform Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Irs1040ezform This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Irs1040ezform Include income from worldwide sources on your Guam return. Irs1040ezform 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. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform 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. Irs1040ezform However, if you were self-employed in 2013, see Self-employment tax , later. Irs1040ezform Example. Irs1040ezform Gary Barker was a bona fide resident of Guam for 2013. Irs1040ezform He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Irs1040ezform S. Irs1040ezform corporations that carry on business mainly in the United States. Irs1040ezform He must file a 2013 income tax return with the Government of Guam. Irs1040ezform He reports his total income of $27,000 on the Guam return. Irs1040ezform 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. Irs1040ezform O. Irs1040ezform Box 23607 GMF, GU 96921 U. Irs1040ezform S. Irs1040ezform Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Include income from worldwide sources on your U. Irs1040ezform S. Irs1040ezform return. Irs1040ezform 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. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform You may also need to complete Form 5074. Irs1040ezform You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Irs1040ezform Form 5074. Irs1040ezform   If you file a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform   The United States and Guam use this form to divide your income taxes. Irs1040ezform   See the Illustrated Example of Form 5074 in chapter 5. Irs1040ezform De minimis exception to determining source of income. Irs1040ezform   In certain situations you will not have income from a possession. Irs1040ezform See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform A Guam tax return reporting only your income from sources within Guam. Irs1040ezform In this situation, wages for services performed in Guam, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from sources within Guam. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return (Form 1040NR) reporting U. Irs1040ezform S. Irs1040ezform source income according to the rules for a nonresident alien. Irs1040ezform See the instructions for Form 1040NR. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments to:  Internal Revenue Service P. Irs1040ezform O. Irs1040ezform Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform citizen or a U. Irs1040ezform S. Irs1040ezform resident alien during the tax year, file your income tax return with Guam. Irs1040ezform Include income from worldwide sources on your Guam return. Irs1040ezform Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Irs1040ezform O. Irs1040ezform Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Irs1040ezform Joint return. Irs1040ezform   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. Irs1040ezform 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. Irs1040ezform If the spouse with the greater AGI is a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform For this purpose, income is determined without regard to community property laws. Irs1040ezform Example. Irs1040ezform Bill Whiting, a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Bill earned $45,000 as an engineer in the United States. Irs1040ezform His spouse earned $15,000 as a teacher in Guam. Irs1040ezform Bill and his spouse will file a joint return. Irs1040ezform 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. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If you are a member of the U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform Civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return (Form 1040) and a state and/or local tax return, if required. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return. Irs1040ezform Moving expense deduction. Irs1040ezform   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Irs1040ezform Likewise, the expenses of a move back to the United States are generally attributable to U. Irs1040ezform S. Irs1040ezform earned income. Irs1040ezform   If your move was to Guam, report your deduction for moving expenses as follows. Irs1040ezform If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Irs1040ezform 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. Irs1040ezform   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs1040ezform Foreign tax credit. Irs1040ezform   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Irs1040ezform S. Irs1040ezform income tax return for tax paid to Guam. Irs1040ezform Self-employment tax. Irs1040ezform   If you have no U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Additional Medicare Tax. Irs1040ezform   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs1040ezform Also, you may need to report Additional Medicare Tax withheld by your employer. Irs1040ezform For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform Estimated tax payments. Irs1040ezform   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. Irs1040ezform Payment of estimated tax. Irs1040ezform   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. Irs1040ezform 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. Irs1040ezform However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Irs1040ezform   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). Irs1040ezform For this purpose, income is determined without regard to community property laws. Irs1040ezform Early payment. Irs1040ezform   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Irs1040ezform If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Irs1040ezform   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. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform irs. Irs1040ezform gov/e-pay. Irs1040ezform   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Irs1040ezform Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Irs1040ezform See Double Taxation in chapter 4. Irs1040ezform The U. Irs1040ezform S. Irs1040ezform Virgin Islands The U. Irs1040ezform S. Irs1040ezform Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Irs1040ezform An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Irs1040ezform Where To Get Forms and Information For information about filing your U. Irs1040ezform S. Irs1040ezform Virgin Islands tax return or about Form 1040INFO, in St. Irs1040ezform Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Irs1040ezform Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Irs1040ezform You can order forms and publications through the fax at (340) 774-2672. Irs1040ezform For information about filing your U. Irs1040ezform S. Irs1040ezform Virgin Islands tax return or about Form 1040INFO, in St. Irs1040ezform Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Irs1040ezform I. Irs1040ezform 00820–4421 You can order forms and publications by calling (340) 773-1040. Irs1040ezform You can order forms and publications through the fax at (340) 773-1006. Irs1040ezform You can access the USVI website at www. Irs1040ezform viirb. Irs1040ezform com. Irs1040ezform The addresses and phone numbers listed above are subject to change. Irs1040ezform Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Irs1040ezform U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Irs1040ezform S. Irs1040ezform citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Irs1040ezform Include your worldwide income on your USVI return. Irs1040ezform 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. Irs1040ezform Pay any balance of tax due with your tax return. Irs1040ezform Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Irs1040ezform S. Irs1040ezform income tax. Irs1040ezform 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. Irs1040ezform However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Irs1040ezform For more information, see Self-employment tax under Special Rules for the USVI, later. Irs1040ezform Form 1040INFO. Irs1040ezform   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. Irs1040ezform Attach Form 1040INFO to your USVI tax return before filing. Irs1040ezform You can get Form 1040INFO by contacting the address or website given earlier. Irs1040ezform   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. Irs1040ezform Thomas, VI 00802 U. Irs1040ezform S. Irs1040ezform Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform File your original Form 1040 with the United States and file a signed copy of the U. Irs1040ezform S. Irs1040ezform return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Irs1040ezform Use Form 8689 to figure the amount of tax you must pay to the USVI. Irs1040ezform Form 8689. Irs1040ezform   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Irs1040ezform Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform To receive credit on your U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform On the dotted line next to line 72, enter “Form 8689” and show the amounts. Irs1040ezform   See the illustrated example in chapter 5. Irs1040ezform De minimis exception to determining source of income. Irs1040ezform   In certain situations you will not have income from a possession. Irs1040ezform See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Irs1040ezform O. Irs1040ezform Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Irs1040ezform S. Irs1040ezform Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Irs1040ezform 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. Irs1040ezform A USVI tax return reporting only your income from sources within the USVI. Irs1040ezform In this situation, wages for services performed in the USVI, whether for a private employer, the U. Irs1040ezform S. Irs1040ezform Government, or otherwise, is income from sources within the USVI. Irs1040ezform A U. Irs1040ezform S. Irs1040ezform tax return (Form 1040NR) reporting U. Irs1040ezform S. Irs1040ezform source income according to the rules for a nonresident alien. Irs1040ezform See the instructions for Form 1040NR. Irs1040ezform   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. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Irs1040ezform O. Irs1040ezform 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. Irs1040ezform Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Irs1040ezform Joint return. Irs1040ezform   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. Irs1040ezform 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. Irs1040ezform If the spouse with the greater AGI is a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform For this purpose, income is determined without regard to community property laws. Irs1040ezform Example. Irs1040ezform Marge Birch, a U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Marge earned $55,000 as an architect in the United States. Irs1040ezform Her spouse earned $30,000 as a librarian in the USVI. Irs1040ezform Marge and her spouse will file a joint return. Irs1040ezform 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. Irs1040ezform U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If you are a member of the U. Irs1040ezform S. Irs1040ezform Armed Forces who qualified as a bona fide resident of the U. Irs1040ezform S. Irs1040ezform Virgin Islands in a prior tax year, your absence from the U. Irs1040ezform S. Irs1040ezform Virgin Islands solely in compliance with military orders will not change your bona fide residency. Irs1040ezform If you did not qualify as a bona fide resident of the U. Irs1040ezform S. Irs1040ezform Virgin Islands in a prior tax year, your presence in the U. Irs1040ezform S. Irs1040ezform Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Irs1040ezform S. Irs1040ezform Virgin Islands. Irs1040ezform Civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces. Irs1040ezform   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs1040ezform S. Irs1040ezform Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return (Form 1040) and a state and/or local tax return, if required. Irs1040ezform 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. Irs1040ezform S. Irs1040ezform tax return. Irs1040ezform In this case, follow the guidance under U. Irs1040ezform S. Irs1040ezform Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Irs1040ezform Moving expense deduction. Irs1040ezform   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Irs1040ezform Likewise, the expenses of a move back to the United States are generally attributable to U. Irs1040ezform S. Irs1040ezform earned income. Irs1040ezform   If your move was to the USVI, report your deduction for moving expenses as follows. Irs1040ezform If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Irs1040ezform 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. Irs1040ezform   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs1040ezform Foreign tax credit. Irs1040ezform   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Irs1040ezform S. Irs1040ezform income tax return for tax paid to the USVI. Irs1040ezform 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). Irs1040ezform Self-employment tax. Irs1040ezform   If you have no U. Irs1040ezform S. Irs1040ezform 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. Irs1040ezform Additional Medicare Tax. Irs1040ezform   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs1040ezform Also, you may need to report Additional Medicare Tax withheld by your employer. Irs1040ezform For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs1040ezform S. Irs1040ezform Tax Return in chapter 4. Irs1040ezform Estimated tax payments. Irs1040ezform   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. Irs1040ezform   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. Irs1040ezform 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. Irs1040ezform irs. Irs1040ezform gov/e-pay. Irs1040ezform   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Irs1040ezform Extension of time to file. Irs1040ezform   You can get an automatic 6-month extension of time to file your tax return. Irs1040ezform See Extension of Time To File in chapter 4. Irs1040ezform 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. Irs1040ezform 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. Irs1040ezform However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Irs1040ezform Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Irs1040ezform S. Irs1040ezform Virgin Islands. Irs1040ezform See Double Taxation in chapter 4. Irs1040ezform Prev  Up  Next   Home   More Online Publications