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2011 Amended Return

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2011 Amended Return

2011 amended return Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 2011 amended return Tax questions. 2011 amended return Obtaining copies of treaties. 2011 amended return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. 2011 amended return irs. 2011 amended return gov/pub901. 2011 amended return Reminders Disclosure of a treaty-based position that reduces your tax. 2011 amended return  If you take the position that any U. 2011 amended return S. 2011 amended return tax is overruled or otherwise reduced by a U. 2011 amended return S. 2011 amended return treaty (a treaty-based position), you generally must disclose that position on your affected return. 2011 amended return See Application of Treaties, later. 2011 amended return U. 2011 amended return S. 2011 amended return –U. 2011 amended return S. 2011 amended return S. 2011 amended return R. 2011 amended return income tax treaty. 2011 amended return  The U. 2011 amended return S. 2011 amended return –U. 2011 amended return S. 2011 amended return S. 2011 amended return R. 2011 amended return income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2011 amended return That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. 2011 amended return Provisions of the U. 2011 amended return S. 2011 amended return –U. 2011 amended return S. 2011 amended return S. 2011 amended return R. 2011 amended return income tax treaty are discussed in this publication under Commonwealth of Independent States. 2011 amended return U. 2011 amended return S. 2011 amended return –China income tax treaty. 2011 amended return  The U. 2011 amended return S. 2011 amended return –China income tax treaty does not apply to Hong Kong. 2011 amended return Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. 2011 amended return S. 2011 amended return income tax for residents of that particular country. 2011 amended return Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. 2011 amended return You should use this publication only for quick reference. 2011 amended return It is not a complete guide to all provisions of every income tax treaty. 2011 amended return Comments and suggestions. 2011 amended return   We welcome your comments about this publication and your suggestions for future editions. 2011 amended return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2011 amended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 amended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 amended return   You can email us at taxforms@irs. 2011 amended return gov. 2011 amended return Please put “Publications Comment” on the subject line. 2011 amended return You can also send us comments from www. 2011 amended return irs. 2011 amended return gov/formspubs. 2011 amended return Select “Comment on Tax Forms and Publications” under “Information About. 2011 amended return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 amended return Ordering forms and publications. 2011 amended return   Visit www. 2011 amended return irs. 2011 amended return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 amended return Internal Revenue Service 1201 N. 2011 amended return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 amended return   If you have a tax question, check the information available on IRS. 2011 amended return gov or call 1-800-829-1040. 2011 amended return We cannot answer tax questions sent to either of the above addresses. 2011 amended return Obtaining copies of treaties. 2011 amended return   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2011 amended return   You can obtain the text of most of the treaties at www. 2011 amended return irs. 2011 amended return gov/businesses/international. 2011 amended return You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. 2011 amended return NW — Rm. 2011 amended return 3419 Washington, D. 2011 amended return C. 2011 amended return 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. 2011 amended return S. 2011 amended return Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2011 amended return Prev  Up  Next   Home   More Online Publications
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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259F, Page 1

Notice CP259F, Page 2

Notice CP259F, Page 3

Notice CP259F, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The 2011 Amended Return

2011 amended return Index A Alien Resident, Resident alien. 2011 amended return American Institute in Taiwan, U. 2011 amended return S. 2011 amended return employees of, American Institute in Taiwan. 2011 amended return American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. 2011 amended return Last year, Bona fide resident for part of a year. 2011 amended return Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. 2011 amended return , Reassignment. 2011 amended return Treaty provisions, Special agreements and treaties. 2011 amended return Voting by absentee ballot, Effect of voting by absentee ballot. 2011 amended return Waiver of time requirements, Waiver of Time Requirements, U. 2011 amended return S. 2011 amended return Travel Restrictions C Camps, foreign, Foreign camps. 2011 amended return Carryover of housing deduction, Carryover. 2011 amended return Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. 2011 amended return Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. 2011 amended return , Earned income credit. 2011 amended return Foreign tax, Foreign tax credit. 2011 amended return , Taxes of Foreign Countries and U. 2011 amended return S. 2011 amended return Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. 2011 amended return S. 2011 amended return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. 2011 amended return Social security number, Social security number. 2011 amended return Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. 2011 amended return E Earned income Foreign, Foreign Earned Income, Foreign camps. 2011 amended return , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. 2011 amended return Earned income credit, Earned income credit. 2011 amended return , Earned income credit. 2011 amended return Employer-provided amounts, Employer-provided amounts. 2011 amended return Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. 2011 amended return Meals and lodging, Exclusion of Meals and Lodging U. 2011 amended return S. 2011 amended return possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. 2011 amended return Meeting bona fide residence or physical presence test, Extension of time to meet tests. 2011 amended return F Fellowships, Scholarships and fellowships. 2011 amended return Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. 2011 amended return Figuring U. 2011 amended return S. 2011 amended return income tax, Figuring actual tax. 2011 amended return Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 2011 amended return Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. 2011 amended return , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. 2011 amended return Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. 2011 amended return , Publication 54 - Additional Material Household, second, Second foreign household. 2011 amended return Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. 2011 amended return Foreign earned income Defined, Foreign Earned Income, More information. 2011 amended return U. 2011 amended return S. 2011 amended return Government employees, U. 2011 amended return S. 2011 amended return Government Employees, More information. 2011 amended return Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. 2011 amended return Foreign tax credit, Foreign tax credit or deduction. 2011 amended return Income received after year earned, Paid in year following work. 2011 amended return , Example. 2011 amended return Limit, Limit on Excludable Amount, Physical presence test. 2011 amended return , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. 2011 amended return Part-year exclusion, Part-year exclusion. 2011 amended return Physical presence test, maximum exclusion, Physical presence test. 2011 amended return Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 2011 amended return Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. 2011 amended return Foreign tax credit, Foreign tax credit or deduction. 2011 amended return Foreign housing exclusion/deduction Carryover of deduction, Carryover. 2011 amended return Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. 2011 amended return Housing amount, Housing Amount Housing expenses, Housing expenses. 2011 amended return Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 2011 amended return Second foreign household, Second foreign household. 2011 amended return Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. 2011 amended return , Foreign tax credit or deduction. 2011 amended return Foreign taxes Credit for, Foreign tax credit. 2011 amended return , Taxes of Foreign Countries and U. 2011 amended return S. 2011 amended return Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. 2011 amended return S. 2011 amended return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. 2011 amended return Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. 2011 amended return , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. 2011 amended return 2350, How to get an extension. 2011 amended return 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. 2011 amended return 4868, Automatic 6-month extension. 2011 amended return 673, Statement. 2011 amended return 8689, Non-USVI resident with USVI income. 2011 amended return 8822, Reminders W-4, Foreign tax credit. 2011 amended return Free tax services, Free help with your tax return. 2011 amended return Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. 2011 amended return Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. 2011 amended return Where to file, Resident of Guam. 2011 amended return H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. 2011 amended return Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. 2011 amended return Expenses, Housing expenses. 2011 amended return I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. 2011 amended return Blocked, Blocked Income Community, Community income. 2011 amended return Corporation, Income from a corporation. 2011 amended return Earned, Foreign Earned Income, Foreign camps. 2011 amended return , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. 2011 amended return Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. 2011 amended return Pensions and annuities, Pensions and annuities. 2011 amended return , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. 2011 amended return Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. 2011 amended return Reimbursement of moving expenses, Reimbursement of moving expenses. 2011 amended return Rental, Rental income. 2011 amended return Royalties, Royalties. 2011 amended return Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. 2011 amended return Source of, Source of Earned Income Stock options, Stock options. 2011 amended return Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. 2011 amended return Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. 2011 amended return Income exclusion, Limit on Excludable Amount, Physical presence test. 2011 amended return Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. 2011 amended return N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 2011 amended return Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. 2011 amended return Where to file, Resident of the Commonwealth of the Northern Mariana Islands. 2011 amended return P Part-year exclusion, Part-year exclusion. 2011 amended return Pay for personal services, Earned income. 2011 amended return , Common Benefits Paying U. 2011 amended return S. 2011 amended return tax in foreign currency, Paying U. 2011 amended return S. 2011 amended return tax in foreign currency. 2011 amended return Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. 2011 amended return , Common Benefits Withholding from, Withholding from pension payments. 2011 amended return Physical presence test 12-month period, How to figure the 12-month period. 2011 amended return Defined, Physical Presence Test Maximum exclusion, Physical presence test. 2011 amended return Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. 2011 amended return S. 2011 amended return Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. 2011 amended return S. 2011 amended return Virgin Islands Residents of, Puerto Rico. 2011 amended return Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. 2011 amended return Employee expenses, Reimbursement of employee expenses. 2011 amended return Moving expenses, Reimbursement of moving expenses. 2011 amended return Resident alien defined, Resident alien. 2011 amended return Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. 2011 amended return Second foreign household, Second foreign household. 2011 amended return , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. 2011 amended return Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. 2011 amended return T Taiwan, American Institute in, American Institute in Taiwan. 2011 amended return Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. 2011 amended return Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. 2011 amended return Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. 2011 amended return S. 2011 amended return Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. 2011 amended return S. 2011 amended return Government employees, U. 2011 amended return S. 2011 amended return Government Employees, More information. 2011 amended return U. 2011 amended return S. 2011 amended return Virgin Islands Possession exclusion, Puerto Rico and U. 2011 amended return S. 2011 amended return Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. 2011 amended return Residents of, Resident of U. 2011 amended return S. 2011 amended return Virgin Islands (USVI). 2011 amended return Where to file, Resident of U. 2011 amended return S. 2011 amended return Virgin Islands (USVI). 2011 amended return W Waiver of time requirements, Waiver of Time Requirements, U. 2011 amended return S. 2011 amended return Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. 2011 amended return , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. 2011 amended return Guam residents, Resident of Guam. 2011 amended return No legal residence in U. 2011 amended return S. 2011 amended return , Where To File Virgin Islands residents, nonresidents, Resident of U. 2011 amended return S. 2011 amended return Virgin Islands (USVI). 2011 amended return Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. 2011 amended return Prev  Up     Home   More Online Publications