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Taxact 2011 Returning User

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Taxact 2011 Returning User

Taxact 2011 returning user Index A Adjusted basis defined, Adjusted basis defined. Taxact 2011 returning user Administrative or management activities, Administrative or management activities. Taxact 2011 returning user Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Taxact 2011 returning user Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Taxact 2011 returning user Casualty losses, Casualty losses. Taxact 2011 returning user Child and Adult Care Food Program reimbursements, Meals. Taxact 2011 returning user Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Taxact 2011 returning user (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Taxact 2011 returning user Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Taxact 2011 returning user Family daycare provider, Standard meal and snack rates. Taxact 2011 returning user Meals, Meals. Taxact 2011 returning user , Standard meal and snack rates. Taxact 2011 returning user Regular use, Daycare Facility Standard meal and snack rates, Meals. Taxact 2011 returning user , Standard meal and snack rates. Taxact 2011 returning user Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Taxact 2011 returning user Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Taxact 2011 returning user Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Taxact 2011 returning user Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Taxact 2011 returning user Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Taxact 2011 returning user Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Taxact 2011 returning user Fair market value, Fair market value defined. Taxact 2011 returning user Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Taxact 2011 returning user Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Taxact 2011 returning user Percentage table for 39-year nonresidential real property, Depreciation table. Taxact 2011 returning user Permanent improvements, Permanent improvements. Taxact 2011 returning user , Depreciating permanent improvements. Taxact 2011 returning user Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Taxact 2011 returning user Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Taxact 2011 returning user Employees Adequately accounting to employer, Adequately accounting to employer. Taxact 2011 returning user Casualty losses, Casualty losses. Taxact 2011 returning user Mortgage interest, Deductible mortgage interest. Taxact 2011 returning user Other expenses, Other expenses. Taxact 2011 returning user Real estate taxes, Real estate taxes. Taxact 2011 returning user Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Taxact 2011 returning user Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Taxact 2011 returning user Mortgage interest, Deductible mortgage interest. Taxact 2011 returning user , Qualified mortgage insurance premiums. Taxact 2011 returning user Real estate taxes, Real estate taxes. Taxact 2011 returning user Related to tax-exempt income, Expenses related to tax-exempt income. Taxact 2011 returning user Rent, Rent. Taxact 2011 returning user Repairs, Repairs. Taxact 2011 returning user Security system, Security system. Taxact 2011 returning user Telephone, Telephone. Taxact 2011 returning user Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Taxact 2011 returning user Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Taxact 2011 returning user Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Taxact 2011 returning user Standard meal and snack rates, Standard meal and snack rates. Taxact 2011 returning user Standard meal and snack rates (Table 3), Standard meal and snack rates. Taxact 2011 returning user Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Taxact 2011 returning user 1040, Schedule F, Casualty losses. Taxact 2011 returning user 2106, Employees 4562, Reporting and recordkeeping requirements. Taxact 2011 returning user 4684, Casualty losses. Taxact 2011 returning user 8829, Actual Expenses, Casualty losses. Taxact 2011 returning user , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Taxact 2011 returning user Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Taxact 2011 returning user Inventory, storage of, Storage of inventory or product samples. Taxact 2011 returning user L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Taxact 2011 returning user Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Taxact 2011 returning user Years following the year placed in service, Years following the year placed in service. Taxact 2011 returning user M MACRS percentage table 39-year nonresidential real property, Depreciation table. Taxact 2011 returning user Meals, Meals. Taxact 2011 returning user Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Taxact 2011 returning user More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Taxact 2011 returning user Mortgage interest, Deductible mortgage interest. Taxact 2011 returning user , Qualified mortgage insurance premiums. Taxact 2011 returning user P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Taxact 2011 returning user Permanent improvements, Permanent improvements. Taxact 2011 returning user , Depreciating permanent improvements. Taxact 2011 returning user Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Taxact 2011 returning user Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Taxact 2011 returning user Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Taxact 2011 returning user Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Taxact 2011 returning user Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Taxact 2011 returning user Regular use, Regular Use Reminders, Reminders Rent, Rent. Taxact 2011 returning user Repairs, Repairs. Taxact 2011 returning user Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Taxact 2011 returning user S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Taxact 2011 returning user Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Taxact 2011 returning user Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Taxact 2011 returning user Allowable area, Allowable area. Taxact 2011 returning user Business expenses not related to use of the home, Business expenses not related to use of the home. Taxact 2011 returning user Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Taxact 2011 returning user More than one qualified business use, More than one qualified business use. Taxact 2011 returning user Shared use, Shared use. Taxact 2011 returning user Expenses deductible without regard to business use, Expenses deductible without regard to business use. Taxact 2011 returning user No carryover of unallowed expenses, No deduction of carryover of actual expenses. Taxact 2011 returning user Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Taxact 2011 returning user Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Taxact 2011 returning user Storage of inventory, Storage of inventory or product samples. Taxact 2011 returning user T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Taxact 2011 returning user Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Taxact 2011 returning user Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Taxact 2011 returning user Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Taxact 2011 returning user W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications
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The Taxact 2011 Returning User

Taxact 2011 returning user 3. Taxact 2011 returning user   Filing Information for Individuals in Certain U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Taxact 2011 returning user S. Taxact 2011 returning user Internal Revenue Service. Taxact 2011 returning user This chapter covers the general rules for filing returns in the five possessions. Taxact 2011 returning user You must first determine if you are a bona fide resident of the relevant possession. Taxact 2011 returning user See chapter 1 for a discussion of the requirements you must meet. Taxact 2011 returning user 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. Taxact 2011 returning user Contact information is listed in this chapter under the heading for each possession. Taxact 2011 returning user American Samoa American Samoa has its own separate and independent tax system. Taxact 2011 returning user Although its tax laws are modeled on the U. Taxact 2011 returning user S. Taxact 2011 returning user Internal Revenue Code, there are certain differences. Taxact 2011 returning user 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. Taxact 2011 returning user The fax number is (684) 633-1513. Taxact 2011 returning user You can get forms and publications at www. Taxact 2011 returning user americansamoa. Taxact 2011 returning user gov. Taxact 2011 returning user The addresses and phone numbers listed above are subject to change. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Taxact 2011 returning user S. Taxact 2011 returning user tax on their American Samoa source income. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user citizen or resident alien. Taxact 2011 returning user   If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Taxact 2011 returning user An American Samoa tax return reporting your gross income from worldwide sources. Taxact 2011 returning user 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. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Taxact 2011 returning user However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Taxact 2011 returning user S. Taxact 2011 returning user Government employees under Special Rules for American Samoa, later). Taxact 2011 returning user To exclude American Samoa source income, attach a completed Form 4563 to your U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (see Form 4563 for more information). Taxact 2011 returning user If you are excluding American Samoa source income on your U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user For more information, see Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user Nonresident alien. Taxact 2011 returning user   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. Taxact 2011 returning user An American Samoa tax return reporting worldwide income. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040, U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user For more information, see U. Taxact 2011 returning user S. Taxact 2011 returning user Government employees under Special Rules for American Samoa, later. Taxact 2011 returning user To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (see Form 4563 , below, for more information). Taxact 2011 returning user For all other tax purposes, however, you will be treated as a nonresident alien individual. Taxact 2011 returning user 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. Taxact 2011 returning user There are also limitations on what deductions and credits are allowed. Taxact 2011 returning user See Publication 519 for more information. Taxact 2011 returning user Form 4563. Taxact 2011 returning user   If you must file a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Form 4563 cannot be filed by itself. Taxact 2011 returning user There is an example of a filled-in Form 4563 in chapter 5. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user Self-employment tax. Taxact 2011 returning user   If you are not required to file a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Taxact 2011 returning user Additional Medicare Tax. Taxact 2011 returning user   Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxact 2011 returning user Also, you may need to report Additional Medicare Tax withheld by your employer. Taxact 2011 returning user For more information see Additional Medicare Tax under Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user Net Investment Income Tax. Taxact 2011 returning user   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user g. Taxact 2011 returning user , $200,000 for single filers. Taxact 2011 returning user The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Taxact 2011 returning user See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Taxact 2011 returning user Estimated tax payments. Taxact 2011 returning user   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. Taxact 2011 returning user   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user irs. Taxact 2011 returning user gov/e-pay. Taxact 2011 returning user   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user and American Samoa tax returns, and claims a foreign tax credit on the U. Taxact 2011 returning user S. Taxact 2011 returning user return for taxes paid to American Samoa. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user citizen or resident alien. Taxact 2011 returning user   If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user An American Samoa tax return reporting only your income from sources within American Samoa. Taxact 2011 returning user Wages for services performed in American Samoa, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from sources within American Samoa. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return reporting your income from worldwide sources. Taxact 2011 returning user You can take a credit against your U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return. Taxact 2011 returning user De minimis exception to determining source of income. Taxact 2011 returning user   In certain situations you will not have income from a possession. Taxact 2011 returning user See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Taxact 2011 returning user Nonresident alien. Taxact 2011 returning user   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. Taxact 2011 returning user An American Samoa tax return reporting only your income from sources within American Samoa. Taxact 2011 returning user In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from sources within American Samoa. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040NR, U. Taxact 2011 returning user S. Taxact 2011 returning user Nonresident Alien Income Tax Return) reporting U. Taxact 2011 returning user S. Taxact 2011 returning user source income according to the rules for a nonresident alien. Taxact 2011 returning user See the Instructions for Form 1040NR. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments to: Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Taxact 2011 returning user Civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040) and a state and/or local tax return, if required. Taxact 2011 returning user 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. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Government employees. Taxact 2011 returning user   If you are employed in American Samoa by the U. Taxact 2011 returning user S. Taxact 2011 returning user Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Taxact 2011 returning user 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. Taxact 2011 returning user   Wages and salaries paid to employees of the U. Taxact 2011 returning user S. Taxact 2011 returning user Government and its agencies are also subject to U. Taxact 2011 returning user S. Taxact 2011 returning user federal income tax. Taxact 2011 returning user These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user tax return. Taxact 2011 returning user   If you report government wages on both your U. Taxact 2011 returning user S. Taxact 2011 returning user and American Samoa tax returns, you can take a credit on your U. Taxact 2011 returning user S. Taxact 2011 returning user tax return for income taxes paid or accrued to American Samoa. Taxact 2011 returning user Figure the credit on Form 1116, and attach that form to your U. Taxact 2011 returning user S. Taxact 2011 returning user tax return, Form 1040. Taxact 2011 returning user 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. Taxact 2011 returning user Moving expense deduction. Taxact 2011 returning user   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Taxact 2011 returning user Likewise, the expenses of a move back to the United States are generally attributable to U. Taxact 2011 returning user S. Taxact 2011 returning user earned income. Taxact 2011 returning user   If your move was to American Samoa, report your deduction for moving expenses as follows. Taxact 2011 returning user If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Taxact 2011 returning user If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Taxact 2011 returning user S. Taxact 2011 returning user tax returns. Taxact 2011 returning user Also, for purposes of a tax credit against your U. Taxact 2011 returning user S. Taxact 2011 returning user tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Taxact 2011 returning user   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Taxact 2011 returning user Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Taxact 2011 returning user See Double Taxation in chapter 4. Taxact 2011 returning user The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Taxact 2011 returning user Although it is modeled after the U. Taxact 2011 returning user S. Taxact 2011 returning user system, there are differences in law and tax rates. Taxact 2011 returning user 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. Taxact 2011 returning user O. Taxact 2011 returning user Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Taxact 2011 returning user    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Taxact 2011 returning user You can access the Hacienda website at www. Taxact 2011 returning user hacienda. Taxact 2011 returning user gobierno. Taxact 2011 returning user pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Taxact 2011 returning user gobierno. Taxact 2011 returning user pr. Taxact 2011 returning user The addresses and phone numbers listed above are subject to change. Taxact 2011 returning user Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Taxact 2011 returning user The income reported on each return depends on your residency status in Puerto Rico. Taxact 2011 returning user To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Taxact 2011 returning user Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user citizen or resident alien. Taxact 2011 returning user   If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user A Puerto Rico tax return reporting income from worldwide sources. Taxact 2011 returning user If you report U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Taxact 2011 returning user However, see U. Taxact 2011 returning user S. Taxact 2011 returning user Government employees under Special Rules for Puerto Rico, later, for an exception. Taxact 2011 returning user If you are excluding Puerto Rico income on your U. Taxact 2011 returning user S. Taxact 2011 returning user tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Taxact 2011 returning user For more information, see Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user If all of your income is from Puerto Rico sources, you are not required to file a U. Taxact 2011 returning user S. Taxact 2011 returning user tax return. Taxact 2011 returning user However, if you have self-employment income, see Self-employment tax , later. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user citizen only. Taxact 2011 returning user   If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user Government or its agencies) that you earned before the date you changed your residence. Taxact 2011 returning user For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Taxact 2011 returning user Nonresident alien. Taxact 2011 returning user   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. Taxact 2011 returning user A Puerto Rico tax return reporting income from worldwide sources. Taxact 2011 returning user If you report U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user 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). Taxact 2011 returning user For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Taxact 2011 returning user 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. Taxact 2011 returning user There are also limitations on what deductions and credits are allowed. Taxact 2011 returning user See Publication 519 for more information. Taxact 2011 returning user Self-employment tax. Taxact 2011 returning user   If you have no U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Additional Medicare Tax. Taxact 2011 returning user   Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxact 2011 returning user Also, you may need to report Additional Medicare Tax withheld by your employer. Taxact 2011 returning user For more information see Additional Medicare Tax under Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user Net Investment Income Tax. Taxact 2011 returning user   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user g. Taxact 2011 returning user , $200,000 for single filers. Taxact 2011 returning user The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Taxact 2011 returning user See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Taxact 2011 returning user Estimated tax payments. Taxact 2011 returning user   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)). Taxact 2011 returning user   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. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user irs. Taxact 2011 returning user gov/e-pay. Taxact 2011 returning user   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Taxact 2011 returning user 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. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user citizen or resident alien. Taxact 2011 returning user   If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user A Puerto Rico tax return reporting only your income from Puerto Rico sources. Taxact 2011 returning user Wages for services performed in Puerto Rico, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from Puerto Rico sources. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return reporting income from worldwide sources. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user taxes (see chapter 4 for more information). Taxact 2011 returning user Nonresident alien. Taxact 2011 returning user   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. Taxact 2011 returning user A Puerto Rico tax return reporting only your income from Puerto Rico sources. Taxact 2011 returning user Wages for services performed in Puerto Rico, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from Puerto Rico sources. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040NR) according to the rules for a nonresident alien. Taxact 2011 returning user See the Instructions for Form 1040NR. Taxact 2011 returning user De minimis exception to determining source of income. Taxact 2011 returning user   In certain situations you will not have income from a possession. Taxact 2011 returning user See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Taxact 2011 returning user Use the addresses listed below to file your U. Taxact 2011 returning user S. Taxact 2011 returning user and Puerto Rico income tax returns. Taxact 2011 returning user If you are not including a check or a money order, send your U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments to: Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user O. Taxact 2011 returning user Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Taxact 2011 returning user O. Taxact 2011 returning user Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Taxact 2011 returning user S. Taxact 2011 returning user and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Government employees. Taxact 2011 returning user   Wages and cost-of-living allowances paid by the U. Taxact 2011 returning user S. Taxact 2011 returning user Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Taxact 2011 returning user However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Taxact 2011 returning user S. Taxact 2011 returning user tax. Taxact 2011 returning user 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. Taxact 2011 returning user   These wages are also subject to U. Taxact 2011 returning user S. Taxact 2011 returning user tax, but the cost-of-living allowances are excludable. Taxact 2011 returning user A foreign tax credit is available in order to avoid double taxation. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Taxact 2011 returning user Civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040) and a state and/or local tax return, if required. Taxact 2011 returning user 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. Taxact 2011 returning user Income from sources outside Puerto Rico and the United States. Taxact 2011 returning user   If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user In addition to your Puerto Rico and U. Taxact 2011 returning user S. Taxact 2011 returning user tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Taxact 2011 returning user To avoid double taxation, a foreign tax credit is generally available for either the U. Taxact 2011 returning user S. Taxact 2011 returning user or Puerto Rico return. Taxact 2011 returning user Example. Taxact 2011 returning user Thomas Red is a bona fide resident of Puerto Rico and a U. Taxact 2011 returning user S. Taxact 2011 returning user citizen. Taxact 2011 returning user He traveled to the Dominican Republic and worked in the construction industry for 1 month. Taxact 2011 returning user His wages were $20,000. Taxact 2011 returning user 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. Taxact 2011 returning user He may also have to file a tax return with the Dominican Republic. Taxact 2011 returning user Moving expense deduction. Taxact 2011 returning user   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Taxact 2011 returning user Likewise, the expenses of a move back to the United States are generally attributable to U. Taxact 2011 returning user S. Taxact 2011 returning user earned income. Taxact 2011 returning user   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Taxact 2011 returning user If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Taxact 2011 returning user If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Taxact 2011 returning user S. Taxact 2011 returning user tax returns. Taxact 2011 returning user Also, for purposes of a tax credit against your U. Taxact 2011 returning user S. Taxact 2011 returning user tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Taxact 2011 returning user   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Taxact 2011 returning user Additional child tax credit. Taxact 2011 returning user   If you are not required to file a U. Taxact 2011 returning user S. Taxact 2011 returning user income tax return, this credit is available only if you meet all three of the following conditions. Taxact 2011 returning user You were a bona fide resident of Puerto Rico during the entire tax year. Taxact 2011 returning user Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Taxact 2011 returning user You had three or more qualifying children. Taxact 2011 returning user (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Taxact 2011 returning user ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Taxact 2011 returning user Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Taxact 2011 returning user Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Taxact 2011 returning user Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Taxact 2011 returning user See Double Taxation in chapter 4. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user O. Taxact 2011 returning user Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Taxact 2011 returning user You can order forms and publications through the fax at (670) 664-1015. Taxact 2011 returning user You can get forms and publications at www. Taxact 2011 returning user cnmidof. Taxact 2011 returning user net. Taxact 2011 returning user The addresses and phone numbers listed above are subject to change. Taxact 2011 returning user 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. Taxact 2011 returning user Your residency status with regard to the CNMI determines which return you will file. Taxact 2011 returning user Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Taxact 2011 returning user Bona Fide Resident of the CNMI If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Include income from worldwide sources on your CNMI return. Taxact 2011 returning user 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. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user 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. Taxact 2011 returning user However, if you were self-employed in 2013, see Self-employment tax , later. Taxact 2011 returning user Example. Taxact 2011 returning user David Gold was a bona fide resident of the CNMI for 2013. Taxact 2011 returning user He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Taxact 2011 returning user S. Taxact 2011 returning user corporations that carry on business mainly in the United States. Taxact 2011 returning user He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Taxact 2011 returning user He reports his total income of $34,000 on the CNMI return. Taxact 2011 returning user   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. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Include income from worldwide sources on your U. Taxact 2011 returning user S. Taxact 2011 returning user return. Taxact 2011 returning user 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. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user Note. Taxact 2011 returning user You may also need to complete Form 5074. Taxact 2011 returning user You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Taxact 2011 returning user Form 5074. Taxact 2011 returning user   If you file a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user   The United States and the CNMI use this form to divide your income taxes. Taxact 2011 returning user   There is an example of a filled-in Form 5074 in chapter 5. Taxact 2011 returning user De minimis exception to determining source of income. Taxact 2011 returning user   In certain situations you will not have income from a possession. Taxact 2011 returning user See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Taxact 2011 returning user Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments to: Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user A CNMI tax return reporting only your income from sources within the CNMI. Taxact 2011 returning user In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from sources within the CNMI. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040NR) reporting U. Taxact 2011 returning user S. Taxact 2011 returning user source income according to the rules for a nonresident alien. Taxact 2011 returning user See the instructions for Form 1040NR. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments to:  Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user citizen or a U. Taxact 2011 returning user S. Taxact 2011 returning user resident alien during the tax year, file your income tax return with the CNMI. Taxact 2011 returning user Include income from worldwide sources on your CNMI return. Taxact 2011 returning user Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Taxact 2011 returning user O. Taxact 2011 returning user Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Taxact 2011 returning user Joint return. Taxact 2011 returning user   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. Taxact 2011 returning user 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. Taxact 2011 returning user If the spouse with the greater AGI is a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user For this purpose, income is determined without regard to community property laws. Taxact 2011 returning user Example. Taxact 2011 returning user Marsha Blue, a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Marsha earned $65,000 as a computer programmer in the United States. Taxact 2011 returning user Her spouse earned $20,000 as an artist in the CNMI. Taxact 2011 returning user Marsha and her spouse will file a joint return. Taxact 2011 returning user 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. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If you are a member of the U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user Civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040) and a state and/or local tax return, if required. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return. Taxact 2011 returning user Moving expense deduction. Taxact 2011 returning user   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Taxact 2011 returning user Likewise, the expenses of a move back to the United States are generally attributable to U. Taxact 2011 returning user S. Taxact 2011 returning user earned income. Taxact 2011 returning user   If your move was to the CNMI, report your deduction for moving expenses as follows. Taxact 2011 returning user If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Taxact 2011 returning user 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. Taxact 2011 returning user   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Taxact 2011 returning user Foreign tax credit. Taxact 2011 returning user   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Taxact 2011 returning user S. Taxact 2011 returning user income tax return for tax paid to the CNMI. Taxact 2011 returning user Self-employment tax. Taxact 2011 returning user   If you have no U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Additional Medicare Tax. Taxact 2011 returning user   Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxact 2011 returning user Also, you may need to report Additional Medicare Tax withheld by your employer. Taxact 2011 returning user For more information see Additional Medicare Tax under Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user Estimated tax payments. Taxact 2011 returning user   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. Taxact 2011 returning user Payment of estimated tax. Taxact 2011 returning user   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. Taxact 2011 returning user 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. Taxact 2011 returning user However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Taxact 2011 returning user   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). Taxact 2011 returning user For this purpose, income is determined without regard to community property laws. Taxact 2011 returning user Early payment. Taxact 2011 returning user   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Taxact 2011 returning user If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Taxact 2011 returning user   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user irs. Taxact 2011 returning user gov/e-pay. Taxact 2011 returning user   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Taxact 2011 returning user Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Taxact 2011 returning user See Double Taxation in chapter 4. Taxact 2011 returning user Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Taxact 2011 returning user 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. Taxact 2011 returning user O. Taxact 2011 returning user Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Taxact 2011 returning user You can order forms and publications through the fax at (671) 633-2643. Taxact 2011 returning user You can get forms and publications at www. Taxact 2011 returning user guamtax. Taxact 2011 returning user com. Taxact 2011 returning user The addresses and phone numbers listed above are subject to change. Taxact 2011 returning user Which Return To File Bona fide residents of Guam are subject to special U. Taxact 2011 returning user S. Taxact 2011 returning user tax rules. Taxact 2011 returning user In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Taxact 2011 returning user Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Taxact 2011 returning user This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Taxact 2011 returning user Include income from worldwide sources on your Guam return. Taxact 2011 returning user 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. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user 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. Taxact 2011 returning user However, if you were self-employed in 2013, see Self-employment tax , later. Taxact 2011 returning user Example. Taxact 2011 returning user Gary Barker was a bona fide resident of Guam for 2013. Taxact 2011 returning user He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Taxact 2011 returning user S. Taxact 2011 returning user corporations that carry on business mainly in the United States. Taxact 2011 returning user He must file a 2013 income tax return with the Government of Guam. Taxact 2011 returning user He reports his total income of $27,000 on the Guam return. Taxact 2011 returning user 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. Taxact 2011 returning user O. Taxact 2011 returning user Box 23607 GMF, GU 96921 U. Taxact 2011 returning user S. Taxact 2011 returning user Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Include income from worldwide sources on your U. Taxact 2011 returning user S. Taxact 2011 returning user return. Taxact 2011 returning user 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. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user You may also need to complete Form 5074. Taxact 2011 returning user You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Taxact 2011 returning user Form 5074. Taxact 2011 returning user   If you file a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user   The United States and Guam use this form to divide your income taxes. Taxact 2011 returning user   See the Illustrated Example of Form 5074 in chapter 5. Taxact 2011 returning user De minimis exception to determining source of income. Taxact 2011 returning user   In certain situations you will not have income from a possession. Taxact 2011 returning user See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user A Guam tax return reporting only your income from sources within Guam. Taxact 2011 returning user In this situation, wages for services performed in Guam, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from sources within Guam. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040NR) reporting U. Taxact 2011 returning user S. Taxact 2011 returning user source income according to the rules for a nonresident alien. Taxact 2011 returning user See the instructions for Form 1040NR. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments to:  Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user citizen or a U. Taxact 2011 returning user S. Taxact 2011 returning user resident alien during the tax year, file your income tax return with Guam. Taxact 2011 returning user Include income from worldwide sources on your Guam return. Taxact 2011 returning user Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Taxact 2011 returning user O. Taxact 2011 returning user Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Taxact 2011 returning user Joint return. Taxact 2011 returning user   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. Taxact 2011 returning user 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. Taxact 2011 returning user If the spouse with the greater AGI is a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user For this purpose, income is determined without regard to community property laws. Taxact 2011 returning user Example. Taxact 2011 returning user Bill Whiting, a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Bill earned $45,000 as an engineer in the United States. Taxact 2011 returning user His spouse earned $15,000 as a teacher in Guam. Taxact 2011 returning user Bill and his spouse will file a joint return. Taxact 2011 returning user 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. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If you are a member of the U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user Civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040) and a state and/or local tax return, if required. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return. Taxact 2011 returning user Moving expense deduction. Taxact 2011 returning user   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Taxact 2011 returning user Likewise, the expenses of a move back to the United States are generally attributable to U. Taxact 2011 returning user S. Taxact 2011 returning user earned income. Taxact 2011 returning user   If your move was to Guam, report your deduction for moving expenses as follows. Taxact 2011 returning user If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Taxact 2011 returning user 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. Taxact 2011 returning user   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Taxact 2011 returning user Foreign tax credit. Taxact 2011 returning user   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Taxact 2011 returning user S. Taxact 2011 returning user income tax return for tax paid to Guam. Taxact 2011 returning user Self-employment tax. Taxact 2011 returning user   If you have no U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Additional Medicare Tax. Taxact 2011 returning user   Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxact 2011 returning user Also, you may need to report Additional Medicare Tax withheld by your employer. Taxact 2011 returning user For more information see Additional Medicare Tax under Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user Estimated tax payments. Taxact 2011 returning user   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. Taxact 2011 returning user Payment of estimated tax. Taxact 2011 returning user   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. Taxact 2011 returning user 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. Taxact 2011 returning user However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Taxact 2011 returning user   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). Taxact 2011 returning user For this purpose, income is determined without regard to community property laws. Taxact 2011 returning user Early payment. Taxact 2011 returning user   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Taxact 2011 returning user If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Taxact 2011 returning user   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. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user irs. Taxact 2011 returning user gov/e-pay. Taxact 2011 returning user   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Taxact 2011 returning user Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Taxact 2011 returning user See Double Taxation in chapter 4. Taxact 2011 returning user The U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands The U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Taxact 2011 returning user An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Taxact 2011 returning user Where To Get Forms and Information For information about filing your U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands tax return or about Form 1040INFO, in St. Taxact 2011 returning user Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Taxact 2011 returning user Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Taxact 2011 returning user You can order forms and publications through the fax at (340) 774-2672. Taxact 2011 returning user For information about filing your U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands tax return or about Form 1040INFO, in St. Taxact 2011 returning user Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Taxact 2011 returning user I. Taxact 2011 returning user 00820–4421 You can order forms and publications by calling (340) 773-1040. Taxact 2011 returning user You can order forms and publications through the fax at (340) 773-1006. Taxact 2011 returning user You can access the USVI website at www. Taxact 2011 returning user viirb. Taxact 2011 returning user com. Taxact 2011 returning user The addresses and phone numbers listed above are subject to change. Taxact 2011 returning user Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Taxact 2011 returning user S. Taxact 2011 returning user citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Taxact 2011 returning user Include your worldwide income on your USVI return. Taxact 2011 returning user 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. Taxact 2011 returning user Pay any balance of tax due with your tax return. Taxact 2011 returning user Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Taxact 2011 returning user S. Taxact 2011 returning user income tax. Taxact 2011 returning user 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. Taxact 2011 returning user However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Taxact 2011 returning user For more information, see Self-employment tax under Special Rules for the USVI, later. Taxact 2011 returning user Form 1040INFO. Taxact 2011 returning user   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. Taxact 2011 returning user Attach Form 1040INFO to your USVI tax return before filing. Taxact 2011 returning user You can get Form 1040INFO by contacting the address or website given earlier. Taxact 2011 returning user   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. Taxact 2011 returning user Thomas, VI 00802 U. Taxact 2011 returning user S. Taxact 2011 returning user Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user File your original Form 1040 with the United States and file a signed copy of the U. Taxact 2011 returning user S. Taxact 2011 returning user return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Taxact 2011 returning user Use Form 8689 to figure the amount of tax you must pay to the USVI. Taxact 2011 returning user Form 8689. Taxact 2011 returning user   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Taxact 2011 returning user Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user To receive credit on your U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user On the dotted line next to line 72, enter “Form 8689” and show the amounts. Taxact 2011 returning user   See the illustrated example in chapter 5. Taxact 2011 returning user De minimis exception to determining source of income. Taxact 2011 returning user   In certain situations you will not have income from a possession. Taxact 2011 returning user See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Taxact 2011 returning user S. Taxact 2011 returning user Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Taxact 2011 returning user 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. Taxact 2011 returning user A USVI tax return reporting only your income from sources within the USVI. Taxact 2011 returning user In this situation, wages for services performed in the USVI, whether for a private employer, the U. Taxact 2011 returning user S. Taxact 2011 returning user Government, or otherwise, is income from sources within the USVI. Taxact 2011 returning user A U. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040NR) reporting U. Taxact 2011 returning user S. Taxact 2011 returning user source income according to the rules for a nonresident alien. Taxact 2011 returning user See the instructions for Form 1040NR. Taxact 2011 returning user   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. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Taxact 2011 returning user O. Taxact 2011 returning user 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. Taxact 2011 returning user Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Taxact 2011 returning user Joint return. Taxact 2011 returning user   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. Taxact 2011 returning user 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. Taxact 2011 returning user If the spouse with the greater AGI is a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user For this purpose, income is determined without regard to community property laws. Taxact 2011 returning user Example. Taxact 2011 returning user Marge Birch, a U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Marge earned $55,000 as an architect in the United States. Taxact 2011 returning user Her spouse earned $30,000 as a librarian in the USVI. Taxact 2011 returning user Marge and her spouse will file a joint return. Taxact 2011 returning user 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. Taxact 2011 returning user U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If you are a member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces who qualified as a bona fide resident of the U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands in a prior tax year, your absence from the U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands solely in compliance with military orders will not change your bona fide residency. Taxact 2011 returning user If you did not qualify as a bona fide resident of the U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands in a prior tax year, your presence in the U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands. Taxact 2011 returning user Civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces. Taxact 2011 returning user   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Taxact 2011 returning user S. Taxact 2011 returning user Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return (Form 1040) and a state and/or local tax return, if required. Taxact 2011 returning user 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. Taxact 2011 returning user S. Taxact 2011 returning user tax return. Taxact 2011 returning user In this case, follow the guidance under U. Taxact 2011 returning user S. Taxact 2011 returning user Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Taxact 2011 returning user Moving expense deduction. Taxact 2011 returning user   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Taxact 2011 returning user Likewise, the expenses of a move back to the United States are generally attributable to U. Taxact 2011 returning user S. Taxact 2011 returning user earned income. Taxact 2011 returning user   If your move was to the USVI, report your deduction for moving expenses as follows. Taxact 2011 returning user If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Taxact 2011 returning user 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. Taxact 2011 returning user   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Taxact 2011 returning user Foreign tax credit. Taxact 2011 returning user   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Taxact 2011 returning user S. Taxact 2011 returning user income tax return for tax paid to the USVI. Taxact 2011 returning user 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). Taxact 2011 returning user Self-employment tax. Taxact 2011 returning user   If you have no U. Taxact 2011 returning user S. Taxact 2011 returning user 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. Taxact 2011 returning user Additional Medicare Tax. Taxact 2011 returning user   Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxact 2011 returning user Also, you may need to report Additional Medicare Tax withheld by your employer. Taxact 2011 returning user For more information see Additional Medicare Tax under Special Rules for Completing Your U. Taxact 2011 returning user S. Taxact 2011 returning user Tax Return in chapter 4. Taxact 2011 returning user Estimated tax payments. Taxact 2011 returning user   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. Taxact 2011 returning user   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. Taxact 2011 returning user 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. Taxact 2011 returning user irs. Taxact 2011 returning user gov/e-pay. Taxact 2011 returning user   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Taxact 2011 returning user Extension of time to file. Taxact 2011 returning user   You can get an automatic 6-month extension of time to file your tax return. Taxact 2011 returning user See Extension of Time To File in chapter 4. Taxact 2011 returning user 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. Taxact 2011 returning user 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. Taxact 2011 returning user However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Taxact 2011 returning user Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Taxact 2011 returning user S. Taxact 2011 returning user Virgin Islands. Taxact 2011 returning user See Double Taxation in chapter 4. 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