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

Online tax filing Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Online tax filing Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Online tax filing Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Online tax filing , Adjustment of partner's basis in partnership. Online tax filing , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Online tax filing , Basis adjustment due to casualty loss. Online tax filing Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Online tax filing Change in use, Property changed from personal use. Online tax filing Cost, Cost as Basis Depreciable basis, Depreciable basis. Online tax filing Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Online tax filing Term interest, Basis adjustments. Online tax filing Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Online tax filing Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Online tax filing Casualty loss, effect of, Basis adjustment due to casualty loss. Online tax filing Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Online tax filing Computer (see Listed property) Computer software, Computer software. Online tax filing , Off-the-shelf computer software. Online tax filing Containers, Containers. Online tax filing Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Online tax filing Copyright, Patents and copyrights. Online tax filing (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Online tax filing Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Online tax filing , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Online tax filing Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Online tax filing Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Online tax filing , Election of ADS. Online tax filing Declining balance (150% DB) method, 150% election. Online tax filing Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Online tax filing Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Online tax filing Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Online tax filing Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Online tax filing Free tax services, Free help with your tax return. Online tax filing G General asset account Abusive transaction, Abusive transactions. Online tax filing Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Online tax filing General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Online tax filing Qualified infrastructure property, Qualified infrastructure property. Online tax filing Qualified property, Qualified property. Online tax filing Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Online tax filing Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Online tax filing Investment use of property, partial, Partial business or investment use. Online tax filing Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Online tax filing Leasehold improvement property, defined, Qualified leasehold improvement property. Online tax filing , Qualified leasehold improvement property. Online tax filing Life tenant, Life tenant. Online tax filing (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Online tax filing Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Online tax filing Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Online tax filing Improvements to, Improvements to listed property. Online tax filing Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Online tax filing Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Online tax filing M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Online tax filing , Office in the home. Online tax filing Ownership, incidents of, Incidents of ownership. Online tax filing P Partial business use, Partial business use. Online tax filing Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Online tax filing (see also Section 197 intangibles) Personal property, Personal property. Online tax filing Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Online tax filing , Leased property. Online tax filing Listed, What Is Listed Property? Personal, Personal property. Online tax filing Real, Real property. Online tax filing Retired from service, Retired From Service Tangible personal, Tangible personal property. Online tax filing Term interest, Certain term interests in property. Online tax filing Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Online tax filing , Qualified leasehold improvement property. Online tax filing Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Online tax filing Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Online tax filing General asset account, abusive transaction, Abusive transactions. Online tax filing Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Online tax filing Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Online tax filing , Related persons. Online tax filing , Related persons. Online tax filing , Related persons. Online tax filing , Related person. Online tax filing , Related persons. Online tax filing Rent-to-own property, defined, Qualified rent-to-own property. Online tax filing Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Online tax filing Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Online tax filing Revoking ADS election, Electing ADS. Online tax filing General asset account election, Revoking an election. Online tax filing Section 179 election, Revoking an election. Online tax filing S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Online tax filing Carryover, Carryover of disallowed deduction. Online tax filing Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Online tax filing Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Online tax filing Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Online tax filing , Off-the-shelf computer software. Online tax filing Sound recording, Films, video tapes, and recordings. Online tax filing Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Online tax filing Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Online tax filing T Tangible personal property, Tangible personal property. Online tax filing Term interest, Certain term interests in property. Online tax filing Trade-in of property, Trade-in of other property. Online tax filing Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Online tax filing Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Online tax filing MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications