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

Amend Tax Return

1040ez Forms 2013Taxcut ComAmended Tax ReturnForm 1040 Ez 2012How Do I File My Taxes For 2012Turbotax 2012Free H&r Block MilitaryFree State Tax DownloadsMy1040ez Com2010 Tax Form 1040Irs EfileFree State File Tax OnlineIrs 2012 Tax Form 10402011 Tax Form 1040Irs 1040ez Form Online2012 1040ezIrs Form 1040 2010File 2010 Taxes Online Late TurbotaxFile 2011 Tax1040ez WorksheetFile State Income Tax OnlyIrs Gov Form 1040Print Tax Form 1040xForm 1040ez 2011How To File A 1040 Ez2011 Form 1040ez1040 EsFiling 1040xBlank Printable 1040ez FormFile Taxes From 2012W2 Book For 1040ezState Income Tax Forms 2013Filing State Tax Free2012 Federal Tax Forms 1040 InstructionsHow To Amend A Prior Year Tax ReturnCt 1040nr PyI Need To File My State Taxes OnlyFile A 1040ez Online1040ez Tax Form 2011Irs E File 1040 Ez

Amend Tax Return

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

Bureau of Alcohol, Tobacco, Firearms, and Explosives

The Bureau of Alcohol, Tobacco, Firearms, and Explosives enforces federal criminal laws regulating the firearms and explosives industries.

Contact the Agency or Department

Website: Bureau of Alcohol, Tobacco, Firearms, and Explosives

E-mail:

Address: 99 New York Avenue, NE, Room 5S 144
Washington, DC 20226

Phone Number: (202) 648-7777

Toll-free: (800) 800-3855

Text Message: Text ATF + your message to 274637

Forms: Bureau of Alcohol, Tobacco, Firearms, and Explosives Forms

The Amend Tax Return

Amend tax return Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Amend tax return These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Amend tax return Other adjustments to income are discussed elsewhere. Amend tax return See Table V below. Amend tax return Table V. Amend tax return Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Amend tax return IF you are looking for more information about the deduction for. Amend tax return . Amend tax return . Amend tax return THEN see. Amend tax return . Amend tax return . Amend tax return Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Amend tax return Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Amend tax return Moving expenses Publication 521, Moving Expenses. Amend tax return Part of your self-employment tax Chapter 22. Amend tax return Self-employed health insurance Chapter 21. Amend tax return Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Amend tax return Penalty on the early withdrawal of savings Chapter 7. Amend tax return Contributions to an Archer MSA Publication 969. Amend tax return Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Amend tax return Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Amend tax return Expenses from the rental of personal property Chapter 12. Amend tax return Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Amend tax return Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Amend tax return S. Amend tax return Citizens and Resident Aliens Abroad. Amend tax return Jury duty pay given to your employer Chapter 12. Amend tax return Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amend tax return Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Amend tax return Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Amend tax return Table of Contents 17. Amend tax return   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Amend tax return   AlimonyIntroductionSpouse or former spouse. Amend tax return Divorce or separation instrument. Amend tax return Useful Items - You may want to see: General RulesMortgage payments. Amend tax return Taxes and insurance. Amend tax return Other payments to a third party. Amend tax return Instruments Executed After 1984Payments to a third party. Amend tax return Exception. Amend tax return Substitute payments. Amend tax return Specifically designated as child support. Amend tax return Contingency relating to your child. Amend tax return Clearly associated with a contingency. Amend tax return How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Amend tax return   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications