File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2009 Free Tax Software

Free Filing State Taxes Online1040x Form 2013Free Income Tax PreparationFree Tax FormWhere To File 2012 Taxes OnlinePenalties For Filing Taxes LateH&r Block Free Tax File 2012Free State Income Tax Filing OnlineTax Form Amendment1040 Es2006 Tax FilingFree State Tax ExtensionDoes Turbotax Do State TaxesPrint 1040ezH&r Block 2011 Tax Software DownloadHow To Amend 2011 Tax Return TurbotaxFree State And Federal Tax FilingTaxslayer LoginTaxslayer LoginForm To Amend Tax ReturnIrs Forms And PublicationsH&r Block Free ReturnEfile State Taxes For Free2012 Irs Form 1040ezCan I File 1040nr OnlineIrs Gov FormsUnemployed Tax CreditHow To File 2012 Taxes NowFile My State Taxes Online FreeH & R Block Free Tax CalculatorTaxes 2011 FormsFile Taxes Online Free 20112010 Tax Tables2013 Federal Tax Forms 1040ezWww Irs Gov EfileAmend A Tax Return 20112012 State Tax FormIrs E File ApplicationIrs Amended Tax ReturnFiling Tax Extension

2009 Free Tax Software

2009 free tax software 3. 2009 free tax software   Filing Information for Individuals in Certain U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. 2009 free tax software S. 2009 free tax software Internal Revenue Service. 2009 free tax software This chapter covers the general rules for filing returns in the five possessions. 2009 free tax software You must first determine if you are a bona fide resident of the relevant possession. 2009 free tax software See chapter 1 for a discussion of the requirements you must meet. 2009 free tax software 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. 2009 free tax software Contact information is listed in this chapter under the heading for each possession. 2009 free tax software American Samoa American Samoa has its own separate and independent tax system. 2009 free tax software Although its tax laws are modeled on the U. 2009 free tax software S. 2009 free tax software Internal Revenue Code, there are certain differences. 2009 free tax software 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. 2009 free tax software The fax number is (684) 633-1513. 2009 free tax software You can get forms and publications at www. 2009 free tax software americansamoa. 2009 free tax software gov. 2009 free tax software The addresses and phone numbers listed above are subject to change. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. 2009 free tax software S. 2009 free tax software tax on their American Samoa source income. 2009 free tax software U. 2009 free tax software S. 2009 free tax software citizen or resident alien. 2009 free tax software   If you are a U. 2009 free tax software S. 2009 free tax software citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. 2009 free tax software An American Samoa tax return reporting your gross income from worldwide sources. 2009 free tax software 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. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. 2009 free tax software However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. 2009 free tax software S. 2009 free tax software Government employees under Special Rules for American Samoa, later). 2009 free tax software To exclude American Samoa source income, attach a completed Form 4563 to your U. 2009 free tax software S. 2009 free tax software tax return (see Form 4563 for more information). 2009 free tax software If you are excluding American Samoa source income on your U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software For more information, see Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software Nonresident alien. 2009 free tax software   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. 2009 free tax software An American Samoa tax return reporting worldwide income. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return (Form 1040, U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software For more information, see U. 2009 free tax software S. 2009 free tax software Government employees under Special Rules for American Samoa, later. 2009 free tax software To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. 2009 free tax software S. 2009 free tax software tax return (see Form 4563 , below, for more information). 2009 free tax software For all other tax purposes, however, you will be treated as a nonresident alien individual. 2009 free tax software 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. 2009 free tax software There are also limitations on what deductions and credits are allowed. 2009 free tax software See Publication 519 for more information. 2009 free tax software Form 4563. 2009 free tax software   If you must file a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Form 4563 cannot be filed by itself. 2009 free tax software There is an example of a filled-in Form 4563 in chapter 5. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments (including Form 4563) to: Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software Self-employment tax. 2009 free tax software   If you are not required to file a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. 2009 free tax software Additional Medicare Tax. 2009 free tax software   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2009 free tax software Also, you may need to report Additional Medicare Tax withheld by your employer. 2009 free tax software For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software Net Investment Income Tax. 2009 free tax software   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software g. 2009 free tax software , $200,000 for single filers. 2009 free tax software The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2009 free tax software See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 2009 free tax software Estimated tax payments. 2009 free tax software   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. 2009 free tax software   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software irs. 2009 free tax software gov/e-pay. 2009 free tax software   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software and American Samoa tax returns, and claims a foreign tax credit on the U. 2009 free tax software S. 2009 free tax software return for taxes paid to American Samoa. 2009 free tax software U. 2009 free tax software S. 2009 free tax software citizen or resident alien. 2009 free tax software   If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software An American Samoa tax return reporting only your income from sources within American Samoa. 2009 free tax software Wages for services performed in American Samoa, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from sources within American Samoa. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return reporting your income from worldwide sources. 2009 free tax software You can take a credit against your U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return. 2009 free tax software De minimis exception to determining source of income. 2009 free tax software   In certain situations you will not have income from a possession. 2009 free tax software See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2009 free tax software Nonresident alien. 2009 free tax software   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. 2009 free tax software An American Samoa tax return reporting only your income from sources within American Samoa. 2009 free tax software In this situation, wages for services performed in American Samoa, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from sources within American Samoa. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return (Form 1040NR, U. 2009 free tax software S. 2009 free tax software Nonresident Alien Income Tax Return) reporting U. 2009 free tax software S. 2009 free tax software source income according to the rules for a nonresident alien. 2009 free tax software See the Instructions for Form 1040NR. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments to: Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. 2009 free tax software Civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return (Form 1040) and a state and/or local tax return, if required. 2009 free tax software 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. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Government employees. 2009 free tax software   If you are employed in American Samoa by the U. 2009 free tax software S. 2009 free tax software Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. 2009 free tax software 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. 2009 free tax software   Wages and salaries paid to employees of the U. 2009 free tax software S. 2009 free tax software Government and its agencies are also subject to U. 2009 free tax software S. 2009 free tax software federal income tax. 2009 free tax software These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software tax return. 2009 free tax software   If you report government wages on both your U. 2009 free tax software S. 2009 free tax software and American Samoa tax returns, you can take a credit on your U. 2009 free tax software S. 2009 free tax software tax return for income taxes paid or accrued to American Samoa. 2009 free tax software Figure the credit on Form 1116, and attach that form to your U. 2009 free tax software S. 2009 free tax software tax return, Form 1040. 2009 free tax software 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. 2009 free tax software Moving expense deduction. 2009 free tax software   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. 2009 free tax software Likewise, the expenses of a move back to the United States are generally attributable to U. 2009 free tax software S. 2009 free tax software earned income. 2009 free tax software   If your move was to American Samoa, report your deduction for moving expenses as follows. 2009 free tax software If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. 2009 free tax software If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. 2009 free tax software S. 2009 free tax software tax returns. 2009 free tax software Also, for purposes of a tax credit against your U. 2009 free tax software S. 2009 free tax software tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 2009 free tax software   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. 2009 free tax software Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. 2009 free tax software See Double Taxation in chapter 4. 2009 free tax software The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. 2009 free tax software Although it is modeled after the U. 2009 free tax software S. 2009 free tax software system, there are differences in law and tax rates. 2009 free tax software 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. 2009 free tax software O. 2009 free tax software Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. 2009 free tax software    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. 2009 free tax software You can access the Hacienda website at www. 2009 free tax software hacienda. 2009 free tax software gobierno. 2009 free tax software pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. 2009 free tax software gobierno. 2009 free tax software pr. 2009 free tax software The addresses and phone numbers listed above are subject to change. 2009 free tax software Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. 2009 free tax software The income reported on each return depends on your residency status in Puerto Rico. 2009 free tax software To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. 2009 free tax software Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. 2009 free tax software U. 2009 free tax software S. 2009 free tax software citizen or resident alien. 2009 free tax software   If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software A Puerto Rico tax return reporting income from worldwide sources. 2009 free tax software If you report U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return reporting income from worldwide sources, but excluding Puerto Rico source income. 2009 free tax software However, see U. 2009 free tax software S. 2009 free tax software Government employees under Special Rules for Puerto Rico, later, for an exception. 2009 free tax software If you are excluding Puerto Rico income on your U. 2009 free tax software S. 2009 free tax software tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. 2009 free tax software For more information, see Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software If all of your income is from Puerto Rico sources, you are not required to file a U. 2009 free tax software S. 2009 free tax software tax return. 2009 free tax software However, if you have self-employment income, see Self-employment tax , later. 2009 free tax software U. 2009 free tax software S. 2009 free tax software citizen only. 2009 free tax software   If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software Government or its agencies) that you earned before the date you changed your residence. 2009 free tax software For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. 2009 free tax software Nonresident alien. 2009 free tax software   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. 2009 free tax software A Puerto Rico tax return reporting income from worldwide sources. 2009 free tax software If you report U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software 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). 2009 free tax software For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. 2009 free tax software 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. 2009 free tax software There are also limitations on what deductions and credits are allowed. 2009 free tax software See Publication 519 for more information. 2009 free tax software Self-employment tax. 2009 free tax software   If you have no U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Additional Medicare Tax. 2009 free tax software   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2009 free tax software Also, you may need to report Additional Medicare Tax withheld by your employer. 2009 free tax software For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software Net Investment Income Tax. 2009 free tax software   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software g. 2009 free tax software , $200,000 for single filers. 2009 free tax software The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2009 free tax software See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 2009 free tax software Estimated tax payments. 2009 free tax software   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)). 2009 free tax software   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. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software irs. 2009 free tax software gov/e-pay. 2009 free tax software   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. 2009 free tax software 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. 2009 free tax software U. 2009 free tax software S. 2009 free tax software citizen or resident alien. 2009 free tax software   If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software A Puerto Rico tax return reporting only your income from Puerto Rico sources. 2009 free tax software Wages for services performed in Puerto Rico, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from Puerto Rico sources. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return reporting income from worldwide sources. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software taxes (see chapter 4 for more information). 2009 free tax software Nonresident alien. 2009 free tax software   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. 2009 free tax software A Puerto Rico tax return reporting only your income from Puerto Rico sources. 2009 free tax software Wages for services performed in Puerto Rico, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from Puerto Rico sources. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return (Form 1040NR) according to the rules for a nonresident alien. 2009 free tax software See the Instructions for Form 1040NR. 2009 free tax software De minimis exception to determining source of income. 2009 free tax software   In certain situations you will not have income from a possession. 2009 free tax software See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2009 free tax software Use the addresses listed below to file your U. 2009 free tax software S. 2009 free tax software and Puerto Rico income tax returns. 2009 free tax software If you are not including a check or a money order, send your U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments to: Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software O. 2009 free tax software Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. 2009 free tax software O. 2009 free tax software Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. 2009 free tax software S. 2009 free tax software and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Government employees. 2009 free tax software   Wages and cost-of-living allowances paid by the U. 2009 free tax software S. 2009 free tax software Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. 2009 free tax software However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. 2009 free tax software S. 2009 free tax software tax. 2009 free tax software 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. 2009 free tax software   These wages are also subject to U. 2009 free tax software S. 2009 free tax software tax, but the cost-of-living allowances are excludable. 2009 free tax software A foreign tax credit is available in order to avoid double taxation. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. 2009 free tax software Civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return (Form 1040) and a state and/or local tax return, if required. 2009 free tax software 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. 2009 free tax software Income from sources outside Puerto Rico and the United States. 2009 free tax software   If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software In addition to your Puerto Rico and U. 2009 free tax software S. 2009 free tax software tax returns, you may also have to file a return with the country or possession from which your outside income was derived. 2009 free tax software To avoid double taxation, a foreign tax credit is generally available for either the U. 2009 free tax software S. 2009 free tax software or Puerto Rico return. 2009 free tax software Example. 2009 free tax software Thomas Red is a bona fide resident of Puerto Rico and a U. 2009 free tax software S. 2009 free tax software citizen. 2009 free tax software He traveled to the Dominican Republic and worked in the construction industry for 1 month. 2009 free tax software His wages were $20,000. 2009 free tax software 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. 2009 free tax software He may also have to file a tax return with the Dominican Republic. 2009 free tax software Moving expense deduction. 2009 free tax software   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. 2009 free tax software Likewise, the expenses of a move back to the United States are generally attributable to U. 2009 free tax software S. 2009 free tax software earned income. 2009 free tax software   If your move was to Puerto Rico, report your deduction for moving expenses as follows. 2009 free tax software If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. 2009 free tax software If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. 2009 free tax software S. 2009 free tax software tax returns. 2009 free tax software Also, for purposes of a tax credit against your U. 2009 free tax software S. 2009 free tax software tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 2009 free tax software   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2009 free tax software Additional child tax credit. 2009 free tax software   If you are not required to file a U. 2009 free tax software S. 2009 free tax software income tax return, this credit is available only if you meet all three of the following conditions. 2009 free tax software You were a bona fide resident of Puerto Rico during the entire tax year. 2009 free tax software Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. 2009 free tax software You had three or more qualifying children. 2009 free tax software (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. 2009 free tax software ) If your income exceeds certain levels, you may be disqualified from receiving this credit. 2009 free tax software Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. 2009 free tax software Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. 2009 free tax software Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. 2009 free tax software See Double Taxation in chapter 4. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software O. 2009 free tax software Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. 2009 free tax software You can order forms and publications through the fax at (670) 664-1015. 2009 free tax software You can get forms and publications at www. 2009 free tax software cnmidof. 2009 free tax software net. 2009 free tax software The addresses and phone numbers listed above are subject to change. 2009 free tax software 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. 2009 free tax software Your residency status with regard to the CNMI determines which return you will file. 2009 free tax software Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. 2009 free tax software Bona Fide Resident of the CNMI If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Include income from worldwide sources on your CNMI return. 2009 free tax software 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. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software 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. 2009 free tax software However, if you were self-employed in 2013, see Self-employment tax , later. 2009 free tax software Example. 2009 free tax software David Gold was a bona fide resident of the CNMI for 2013. 2009 free tax software He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. 2009 free tax software S. 2009 free tax software corporations that carry on business mainly in the United States. 2009 free tax software He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. 2009 free tax software He reports his total income of $34,000 on the CNMI return. 2009 free tax software   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. 2009 free tax software U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Include income from worldwide sources on your U. 2009 free tax software S. 2009 free tax software return. 2009 free tax software 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. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software Note. 2009 free tax software You may also need to complete Form 5074. 2009 free tax software You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. 2009 free tax software Form 5074. 2009 free tax software   If you file a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software   The United States and the CNMI use this form to divide your income taxes. 2009 free tax software   There is an example of a filled-in Form 5074 in chapter 5. 2009 free tax software De minimis exception to determining source of income. 2009 free tax software   In certain situations you will not have income from a possession. 2009 free tax software See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2009 free tax software Citizen or resident alien of the United States but not a bona fide resident of the CNMI. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software tax return and all attachments to: Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software A CNMI tax return reporting only your income from sources within the CNMI. 2009 free tax software In this situation, wages for services performed in the CNMI, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from sources within the CNMI. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return (Form 1040NR) reporting U. 2009 free tax software S. 2009 free tax software source income according to the rules for a nonresident alien. 2009 free tax software See the instructions for Form 1040NR. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments to:  Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software citizen or a U. 2009 free tax software S. 2009 free tax software resident alien during the tax year, file your income tax return with the CNMI. 2009 free tax software Include income from worldwide sources on your CNMI return. 2009 free tax software Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2009 free tax software O. 2009 free tax software Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. 2009 free tax software Joint return. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software If the spouse with the greater AGI is a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software For this purpose, income is determined without regard to community property laws. 2009 free tax software Example. 2009 free tax software Marsha Blue, a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Marsha earned $65,000 as a computer programmer in the United States. 2009 free tax software Her spouse earned $20,000 as an artist in the CNMI. 2009 free tax software Marsha and her spouse will file a joint return. 2009 free tax software 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. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If you are a member of the U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return (Form 1040) and a state and/or local tax return, if required. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return. 2009 free tax software Moving expense deduction. 2009 free tax software   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. 2009 free tax software Likewise, the expenses of a move back to the United States are generally attributable to U. 2009 free tax software S. 2009 free tax software earned income. 2009 free tax software   If your move was to the CNMI, report your deduction for moving expenses as follows. 2009 free tax software If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. 2009 free tax software 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. 2009 free tax software   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2009 free tax software Foreign tax credit. 2009 free tax software   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. 2009 free tax software S. 2009 free tax software income tax return for tax paid to the CNMI. 2009 free tax software Self-employment tax. 2009 free tax software   If you have no U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Additional Medicare Tax. 2009 free tax software   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2009 free tax software Also, you may need to report Additional Medicare Tax withheld by your employer. 2009 free tax software For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software Estimated tax payments. 2009 free tax software   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. 2009 free tax software Payment of estimated tax. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 2009 free tax software   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). 2009 free tax software For this purpose, income is determined without regard to community property laws. 2009 free tax software Early payment. 2009 free tax software   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 2009 free tax software If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. 2009 free tax software   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software irs. 2009 free tax software gov/e-pay. 2009 free tax software   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. 2009 free tax software Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. 2009 free tax software See Double Taxation in chapter 4. 2009 free tax software Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. 2009 free tax software 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. 2009 free tax software O. 2009 free tax software Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. 2009 free tax software You can order forms and publications through the fax at (671) 633-2643. 2009 free tax software You can get forms and publications at www. 2009 free tax software guamtax. 2009 free tax software com. 2009 free tax software The addresses and phone numbers listed above are subject to change. 2009 free tax software Which Return To File Bona fide residents of Guam are subject to special U. 2009 free tax software S. 2009 free tax software tax rules. 2009 free tax software In general, all individuals with income from Guam will file only one return—either to Guam or the United States. 2009 free tax software Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. 2009 free tax software This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. 2009 free tax software Include income from worldwide sources on your Guam return. 2009 free tax software 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. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software 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. 2009 free tax software However, if you were self-employed in 2013, see Self-employment tax , later. 2009 free tax software Example. 2009 free tax software Gary Barker was a bona fide resident of Guam for 2013. 2009 free tax software He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. 2009 free tax software S. 2009 free tax software corporations that carry on business mainly in the United States. 2009 free tax software He must file a 2013 income tax return with the Government of Guam. 2009 free tax software He reports his total income of $27,000 on the Guam return. 2009 free tax software 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. 2009 free tax software O. 2009 free tax software Box 23607 GMF, GU 96921 U. 2009 free tax software S. 2009 free tax software Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Include income from worldwide sources on your U. 2009 free tax software S. 2009 free tax software return. 2009 free tax software 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. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software You may also need to complete Form 5074. 2009 free tax software You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. 2009 free tax software Form 5074. 2009 free tax software   If you file a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software   The United States and Guam use this form to divide your income taxes. 2009 free tax software   See the Illustrated Example of Form 5074 in chapter 5. 2009 free tax software De minimis exception to determining source of income. 2009 free tax software   In certain situations you will not have income from a possession. 2009 free tax software See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software A Guam tax return reporting only your income from sources within Guam. 2009 free tax software In this situation, wages for services performed in Guam, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from sources within Guam. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return (Form 1040NR) reporting U. 2009 free tax software S. 2009 free tax software source income according to the rules for a nonresident alien. 2009 free tax software See the instructions for Form 1040NR. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments to:  Internal Revenue Service P. 2009 free tax software O. 2009 free tax software Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software citizen or a U. 2009 free tax software S. 2009 free tax software resident alien during the tax year, file your income tax return with Guam. 2009 free tax software Include income from worldwide sources on your Guam return. 2009 free tax software Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. 2009 free tax software O. 2009 free tax software Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. 2009 free tax software Joint return. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software If the spouse with the greater AGI is a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software For this purpose, income is determined without regard to community property laws. 2009 free tax software Example. 2009 free tax software Bill Whiting, a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Bill earned $45,000 as an engineer in the United States. 2009 free tax software His spouse earned $15,000 as a teacher in Guam. 2009 free tax software Bill and his spouse will file a joint return. 2009 free tax software 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. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If you are a member of the U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software Civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return (Form 1040) and a state and/or local tax return, if required. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return. 2009 free tax software Moving expense deduction. 2009 free tax software   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. 2009 free tax software Likewise, the expenses of a move back to the United States are generally attributable to U. 2009 free tax software S. 2009 free tax software earned income. 2009 free tax software   If your move was to Guam, report your deduction for moving expenses as follows. 2009 free tax software If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. 2009 free tax software 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. 2009 free tax software   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2009 free tax software Foreign tax credit. 2009 free tax software   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. 2009 free tax software S. 2009 free tax software income tax return for tax paid to Guam. 2009 free tax software Self-employment tax. 2009 free tax software   If you have no U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Additional Medicare Tax. 2009 free tax software   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2009 free tax software Also, you may need to report Additional Medicare Tax withheld by your employer. 2009 free tax software For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software Estimated tax payments. 2009 free tax software   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. 2009 free tax software Payment of estimated tax. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 2009 free tax software   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). 2009 free tax software For this purpose, income is determined without regard to community property laws. 2009 free tax software Early payment. 2009 free tax software   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 2009 free tax software If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. 2009 free tax software   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. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software irs. 2009 free tax software gov/e-pay. 2009 free tax software   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. 2009 free tax software Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. 2009 free tax software See Double Taxation in chapter 4. 2009 free tax software The U. 2009 free tax software S. 2009 free tax software Virgin Islands The U. 2009 free tax software S. 2009 free tax software Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. 2009 free tax software An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. 2009 free tax software Where To Get Forms and Information For information about filing your U. 2009 free tax software S. 2009 free tax software Virgin Islands tax return or about Form 1040INFO, in St. 2009 free tax software Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. 2009 free tax software Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. 2009 free tax software You can order forms and publications through the fax at (340) 774-2672. 2009 free tax software For information about filing your U. 2009 free tax software S. 2009 free tax software Virgin Islands tax return or about Form 1040INFO, in St. 2009 free tax software Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. 2009 free tax software I. 2009 free tax software 00820–4421 You can order forms and publications by calling (340) 773-1040. 2009 free tax software You can order forms and publications through the fax at (340) 773-1006. 2009 free tax software You can access the USVI website at www. 2009 free tax software viirb. 2009 free tax software com. 2009 free tax software The addresses and phone numbers listed above are subject to change. 2009 free tax software Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. 2009 free tax software U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. 2009 free tax software S. 2009 free tax software citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. 2009 free tax software Include your worldwide income on your USVI return. 2009 free tax software 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. 2009 free tax software Pay any balance of tax due with your tax return. 2009 free tax software Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. 2009 free tax software S. 2009 free tax software income tax. 2009 free tax software 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. 2009 free tax software However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. 2009 free tax software For more information, see Self-employment tax under Special Rules for the USVI, later. 2009 free tax software Form 1040INFO. 2009 free tax software   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. 2009 free tax software Attach Form 1040INFO to your USVI tax return before filing. 2009 free tax software You can get Form 1040INFO by contacting the address or website given earlier. 2009 free tax software   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. 2009 free tax software Thomas, VI 00802 U. 2009 free tax software S. 2009 free tax software Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software File your original Form 1040 with the United States and file a signed copy of the U. 2009 free tax software S. 2009 free tax software return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. 2009 free tax software Use Form 8689 to figure the amount of tax you must pay to the USVI. 2009 free tax software Form 8689. 2009 free tax software   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. 2009 free tax software Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software To receive credit on your U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software On the dotted line next to line 72, enter “Form 8689” and show the amounts. 2009 free tax software   See the illustrated example in chapter 5. 2009 free tax software De minimis exception to determining source of income. 2009 free tax software   In certain situations you will not have income from a possession. 2009 free tax software See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 2009 free tax software O. 2009 free tax software Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. 2009 free tax software S. 2009 free tax software Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. 2009 free tax software 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. 2009 free tax software A USVI tax return reporting only your income from sources within the USVI. 2009 free tax software In this situation, wages for services performed in the USVI, whether for a private employer, the U. 2009 free tax software S. 2009 free tax software Government, or otherwise, is income from sources within the USVI. 2009 free tax software A U. 2009 free tax software S. 2009 free tax software tax return (Form 1040NR) reporting U. 2009 free tax software S. 2009 free tax software source income according to the rules for a nonresident alien. 2009 free tax software See the instructions for Form 1040NR. 2009 free tax software   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. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 2009 free tax software O. 2009 free tax software 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. 2009 free tax software Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. 2009 free tax software Joint return. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software If the spouse with the greater AGI is a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software For this purpose, income is determined without regard to community property laws. 2009 free tax software Example. 2009 free tax software Marge Birch, a U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Marge earned $55,000 as an architect in the United States. 2009 free tax software Her spouse earned $30,000 as a librarian in the USVI. 2009 free tax software Marge and her spouse will file a joint return. 2009 free tax software 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. 2009 free tax software U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If you are a member of the U. 2009 free tax software S. 2009 free tax software Armed Forces who qualified as a bona fide resident of the U. 2009 free tax software S. 2009 free tax software Virgin Islands in a prior tax year, your absence from the U. 2009 free tax software S. 2009 free tax software Virgin Islands solely in compliance with military orders will not change your bona fide residency. 2009 free tax software If you did not qualify as a bona fide resident of the U. 2009 free tax software S. 2009 free tax software Virgin Islands in a prior tax year, your presence in the U. 2009 free tax software S. 2009 free tax software Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. 2009 free tax software S. 2009 free tax software Virgin Islands. 2009 free tax software Civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces. 2009 free tax software   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 2009 free tax software S. 2009 free tax software Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return (Form 1040) and a state and/or local tax return, if required. 2009 free tax software 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. 2009 free tax software S. 2009 free tax software tax return. 2009 free tax software In this case, follow the guidance under U. 2009 free tax software S. 2009 free tax software Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. 2009 free tax software Moving expense deduction. 2009 free tax software   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. 2009 free tax software Likewise, the expenses of a move back to the United States are generally attributable to U. 2009 free tax software S. 2009 free tax software earned income. 2009 free tax software   If your move was to the USVI, report your deduction for moving expenses as follows. 2009 free tax software If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. 2009 free tax software 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. 2009 free tax software   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 2009 free tax software Foreign tax credit. 2009 free tax software   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. 2009 free tax software S. 2009 free tax software income tax return for tax paid to the USVI. 2009 free tax software 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). 2009 free tax software Self-employment tax. 2009 free tax software   If you have no U. 2009 free tax software S. 2009 free tax software 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. 2009 free tax software Additional Medicare Tax. 2009 free tax software   Beginning in 2013, you may be required to pay Additional Medicare Tax. 2009 free tax software Also, you may need to report Additional Medicare Tax withheld by your employer. 2009 free tax software For more information see Additional Medicare Tax under Special Rules for Completing Your U. 2009 free tax software S. 2009 free tax software Tax Return in chapter 4. 2009 free tax software Estimated tax payments. 2009 free tax software   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. 2009 free tax software   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. 2009 free tax software 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. 2009 free tax software irs. 2009 free tax software gov/e-pay. 2009 free tax software   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. 2009 free tax software Extension of time to file. 2009 free tax software   You can get an automatic 6-month extension of time to file your tax return. 2009 free tax software See Extension of Time To File in chapter 4. 2009 free tax software 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. 2009 free tax software 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. 2009 free tax software However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. 2009 free tax software Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. 2009 free tax software S. 2009 free tax software Virgin Islands. 2009 free tax software See Double Taxation in chapter 4. 2009 free tax software Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

2014 Tax Season Refund Frequently Asked Questions

How quickly will I get my refund?
We issue most refunds in less than 21 calendar days.

What is the best and fastest way to get information about my refund?
Use the IRS2Go mobile app or the Where’s My Refund? tool. You can start checking on the status of your tax return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return.

Will I see a date for my refund right away?
Where’s My Refund? will not give you a refund date right away. We must first receive your tax return and then we have to process it and approve your refund. Where’s My Refund? will give you a personalized date once your refund is approved. 

Will calling the IRS help me get my refund any faster?
Calling us will not speed up your refund. Our phone and walk-in representatives can only research the status of your refund if it has been 21 days or more since you filed electronically, more than 6 weeks since you mailed your paper return, or Where’s My Refund? directs you to contact us. If we need more information to process your tax return, we will contact you by mail. Otherwise Where’s My Refund? has the most up to date information available about your refund. Use the IRS2Go mobile app or use the Where’s My Refund? tool. Both are available 24 hours a day, 7 days a week.

How will I know if IRS received my tax return and if my refund is being processed?
Use the Where’s My Refund? tool to follow your tax return from receipt to issuance of your refund. While your tax return is being processed you can follow it through three stages: Return Received, Refund Approved and Refund Sent.

When can I start checking on my refund status?
You can start checking on the status of your return within 24 hours after we have received your electronically filed tax return or 4 weeks after you mail a paper tax return.

How often does Where’s My Refund? update?
Where’s My Refund? updates are made no more than once per day, usually at night. So there is no need to check more often.

What is happening when Where’s My Refund? shows the status of my refund is: Return Received?
This means we have your tax return and are processing it. Your personalized refund date will be available as soon as we finish processing your return and confirm that your refund has been approved. We issue most refunds  in less than 21 days.

How long will it take for my status to change from “Return Received” to Refund Approved?
Sometimes your status may change from “Return Received” to “Refund Approved” in just a few days, but it could take longer and a date will not be provided until your refund has been approved. However, if Where’s My Refund? shows the status of your refund is: Return Received we have received your tax return and we are processing it.

Does Where’s My Refund always display my refund status with the tracker showing three steps?  
No. In some cases the tracker graphic will not be shown if your return is being reviewed prior to step two: “Refund Approved,” and instead an explanation or instructions will be provided depending on the situation. This can happen even if you previously checked Where’s My Refund and it showed the status as “Return Received” along with the tracker. In these cases be assured that we have your tax return and we are processing it. Please follow the directions provided by Where’s My Refund. Otherwise if we need more information we will contact you – usually by mail. If we send you a letter about your return, please follow the instructions in the letter as soon as possible.

Will ordering a transcript help you determine when you’ll get your refund?
No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

What is happening when Where’s My Refund? shows the status of my refund is:  Refund Approved?
This means the IRS has processed your return and your refund has been approved. The IRS is now preparing to send your refund to your bank or directly to you in the mail if you requested a paper check. This status will tell you when your refund is scheduled to be sent to your bank and, if you elected the direct deposit option, a date by which it should be credited to your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund. This time frame is provided to allow for the variations in how and when banks deposit funds.

What is happening when Where’s My Refund? shows the status of my tax return is:  Refund Sent?
This means the IRS has sent your refund to your financial institution for direct deposit. This status will tell you when your refund was sent to your bank. It may take your financial institution 1 – 5 days to deposit the funds into your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund.  This time frame is provided to allow for the variations in how and when banks deposit funds. If you requested a paper check this means your check has been mailed. It could take several weeks for your check to arrive in the mail.

Why is my refund different than the amount reflected on the tax return I filed?
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of your refund may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of Fiscal Services (BFS) (Formerly the Financial Management Service or FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from BFS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt. See Tax Topic 203 for more information about refund offsets.

Another reason your refund amount may be different is if we made changes to your tax return that changed your refund amount. In this case you will get a notice in the mail from us explaining the changes. These reasons will be reflected in Where’s My Refund if they apply to your refund.

What if I am counting on my refund for something important? Can I expect to receive it on time? 
Be careful not to count on getting your refund by a certain date to make major purchases or pay other financial obligations. Many different factors can affect the timing of your refund after we receive it for processing. Even though we issue most refunds in less than 21 days, it’s possible your tax return may require additional review and take longer. Also, if you are anticipating a refund, take into consideration the time it takes for your financial institution to post the refund to your account, or for mail delivery.

It's been longer than 21 days since the IRS received my return and I have not gotten my refund. Why?
We work hard to issue refunds as quickly as possible, but some tax returns take longer to process than others for many reasons, including when a return:

  • includes errors,
  • is incomplete,
  • needs further review,
  • is impacted by identity theft or fraud,
  • includes Form 8379, Injured Spouse Allocation, which could take up to 14 weeks to process.

If we need more information to process your tax return, we will contact you by mail.

IRS representatives can only research the status of your return if it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us. Our general telephone number is 1-800-829-1040. However, given our limited resources, our phone lines are going to be extremely busy this year – and there will frequently be extensive wait times.

Will Where’s My Refund? provide a refund status if I filed an amended return?
No, it does not provide information about amended tax returns. However you can check the status of your Form 1040X (PDF), Amended U.S. Individual Income Tax Return, using the “Where's My Amended Return?” (WMAR) online tool and the new toll-free telephone line 866-464-2050 three weeks after you file your amended return. WMAR provides personalized, automated, and the most up-to-date information on the status of amended returns in both English and Spanish. You can check the status of a Form 1040X filed for the current year and up to three years prior.

 

Page Last Reviewed or Updated: 19-Mar-2014

The 2009 Free Tax Software

2009 free tax software Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications