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Filing 2010 Taxes In 2013

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Filing 2010 Taxes In 2013

Filing 2010 taxes in 2013 10. Filing 2010 taxes in 2013   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Filing 2010 taxes in 2013 The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Filing 2010 taxes in 2013 Definition of indoor tanning services. Filing 2010 taxes in 2013   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Filing 2010 taxes in 2013 The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Filing 2010 taxes in 2013 See regulations section 49. Filing 2010 taxes in 2013 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Filing 2010 taxes in 2013 File Form 720. Filing 2010 taxes in 2013   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Filing 2010 taxes in 2013 If the tax is not collected for any reason, the collector is liable for the tax. Filing 2010 taxes in 2013 The collector is not required to make semimonthly deposits of the tax. Filing 2010 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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Tax Counseling for the Elderly

The Tax Counseling for the Elderly (TCE) program offers FREE tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.  

Tax return preparation assistance is provided to elderly taxpayers during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to make sure elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

A sponsor awarded a grant is responsible for all aspects of operating the TCE program including, but not limited to publicity, recruitment, training, site selection and management of volunteers.  

Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes IRS to enter into cooperative agreements.

This web page serves as a resource for organizations interested in applying for a TCE grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the TCE Grant Program at tce.grant.office@irs.gov

Page Last Reviewed or Updated: 11-Sep-2013

The Filing 2010 Taxes In 2013

Filing 2010 taxes in 2013 3. Filing 2010 taxes in 2013   Filing Information for Individuals in Certain U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Internal Revenue Service. Filing 2010 taxes in 2013 This chapter covers the general rules for filing returns in the five possessions. Filing 2010 taxes in 2013 You must first determine if you are a bona fide resident of the relevant possession. Filing 2010 taxes in 2013 See chapter 1 for a discussion of the requirements you must meet. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Contact information is listed in this chapter under the heading for each possession. Filing 2010 taxes in 2013 American Samoa American Samoa has its own separate and independent tax system. Filing 2010 taxes in 2013 Although its tax laws are modeled on the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Internal Revenue Code, there are certain differences. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 The fax number is (684) 633-1513. Filing 2010 taxes in 2013 You can get forms and publications at www. Filing 2010 taxes in 2013 americansamoa. Filing 2010 taxes in 2013 gov. Filing 2010 taxes in 2013 The addresses and phone numbers listed above are subject to change. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax on their American Samoa source income. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or resident alien. Filing 2010 taxes in 2013   If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Filing 2010 taxes in 2013 An American Samoa tax return reporting your gross income from worldwide sources. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Filing 2010 taxes in 2013 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government employees under Special Rules for American Samoa, later). Filing 2010 taxes in 2013 To exclude American Samoa source income, attach a completed Form 4563 to your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (see Form 4563 for more information). Filing 2010 taxes in 2013 If you are excluding American Samoa source income on your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 For more information, see Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 Nonresident alien. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 An American Samoa tax return reporting worldwide income. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040, U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 For more information, see U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government employees under Special Rules for American Samoa, later. Filing 2010 taxes in 2013 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (see Form 4563 , below, for more information). Filing 2010 taxes in 2013 For all other tax purposes, however, you will be treated as a nonresident alien individual. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 There are also limitations on what deductions and credits are allowed. Filing 2010 taxes in 2013 See Publication 519 for more information. Filing 2010 taxes in 2013 Form 4563. Filing 2010 taxes in 2013   If you must file a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Form 4563 cannot be filed by itself. Filing 2010 taxes in 2013 There is an example of a filled-in Form 4563 in chapter 5. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Self-employment tax. Filing 2010 taxes in 2013   If you are not required to file a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Filing 2010 taxes in 2013 Additional Medicare Tax. Filing 2010 taxes in 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2010 taxes in 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2010 taxes in 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 Net Investment Income Tax. Filing 2010 taxes in 2013   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 g. Filing 2010 taxes in 2013 , $200,000 for single filers. Filing 2010 taxes in 2013 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Filing 2010 taxes in 2013 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Filing 2010 taxes in 2013 Estimated tax payments. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 irs. Filing 2010 taxes in 2013 gov/e-pay. Filing 2010 taxes in 2013   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 and American Samoa tax returns, and claims a foreign tax credit on the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 return for taxes paid to American Samoa. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or resident alien. Filing 2010 taxes in 2013   If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 An American Samoa tax return reporting only your income from sources within American Samoa. Filing 2010 taxes in 2013 Wages for services performed in American Samoa, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from sources within American Samoa. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return reporting your income from worldwide sources. Filing 2010 taxes in 2013 You can take a credit against your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return. Filing 2010 taxes in 2013 De minimis exception to determining source of income. Filing 2010 taxes in 2013   In certain situations you will not have income from a possession. Filing 2010 taxes in 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2010 taxes in 2013 Nonresident alien. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 An American Samoa tax return reporting only your income from sources within American Samoa. Filing 2010 taxes in 2013 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from sources within American Samoa. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040NR, U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Nonresident Alien Income Tax Return) reporting U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 source income according to the rules for a nonresident alien. Filing 2010 taxes in 2013 See the Instructions for Form 1040NR. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments to: Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Filing 2010 taxes in 2013 Civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040) and a state and/or local tax return, if required. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government employees. Filing 2010 taxes in 2013   If you are employed in American Samoa by the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   Wages and salaries paid to employees of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government and its agencies are also subject to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 federal income tax. Filing 2010 taxes in 2013 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return. Filing 2010 taxes in 2013   If you report government wages on both your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 and American Samoa tax returns, you can take a credit on your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return for income taxes paid or accrued to American Samoa. Filing 2010 taxes in 2013 Figure the credit on Form 1116, and attach that form to your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return, Form 1040. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Moving expense deduction. Filing 2010 taxes in 2013   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Filing 2010 taxes in 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 earned income. Filing 2010 taxes in 2013   If your move was to American Samoa, report your deduction for moving expenses as follows. Filing 2010 taxes in 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Filing 2010 taxes in 2013 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax returns. Filing 2010 taxes in 2013 Also, for purposes of a tax credit against your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Filing 2010 taxes in 2013   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Filing 2010 taxes in 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Filing 2010 taxes in 2013 See Double Taxation in chapter 4. Filing 2010 taxes in 2013 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Filing 2010 taxes in 2013 Although it is modeled after the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 system, there are differences in law and tax rates. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Filing 2010 taxes in 2013    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Filing 2010 taxes in 2013 You can access the Hacienda website at www. Filing 2010 taxes in 2013 hacienda. Filing 2010 taxes in 2013 gobierno. Filing 2010 taxes in 2013 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Filing 2010 taxes in 2013 gobierno. Filing 2010 taxes in 2013 pr. Filing 2010 taxes in 2013 The addresses and phone numbers listed above are subject to change. Filing 2010 taxes in 2013 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Filing 2010 taxes in 2013 The income reported on each return depends on your residency status in Puerto Rico. Filing 2010 taxes in 2013 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Filing 2010 taxes in 2013 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or resident alien. Filing 2010 taxes in 2013   If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A Puerto Rico tax return reporting income from worldwide sources. Filing 2010 taxes in 2013 If you report U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Filing 2010 taxes in 2013 However, see U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government employees under Special Rules for Puerto Rico, later, for an exception. Filing 2010 taxes in 2013 If you are excluding Puerto Rico income on your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Filing 2010 taxes in 2013 For more information, see Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 If all of your income is from Puerto Rico sources, you are not required to file a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return. Filing 2010 taxes in 2013 However, if you have self-employment income, see Self-employment tax , later. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen only. Filing 2010 taxes in 2013   If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government or its agencies) that you earned before the date you changed your residence. Filing 2010 taxes in 2013 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Filing 2010 taxes in 2013 Nonresident alien. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 A Puerto Rico tax return reporting income from worldwide sources. Filing 2010 taxes in 2013 If you report U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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). Filing 2010 taxes in 2013 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 There are also limitations on what deductions and credits are allowed. Filing 2010 taxes in 2013 See Publication 519 for more information. Filing 2010 taxes in 2013 Self-employment tax. Filing 2010 taxes in 2013   If you have no U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Additional Medicare Tax. Filing 2010 taxes in 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2010 taxes in 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2010 taxes in 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 Net Investment Income Tax. Filing 2010 taxes in 2013   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 g. Filing 2010 taxes in 2013 , $200,000 for single filers. Filing 2010 taxes in 2013 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Filing 2010 taxes in 2013 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Filing 2010 taxes in 2013 Estimated tax payments. Filing 2010 taxes in 2013   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)). Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 irs. Filing 2010 taxes in 2013 gov/e-pay. Filing 2010 taxes in 2013   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or resident alien. Filing 2010 taxes in 2013   If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Filing 2010 taxes in 2013 Wages for services performed in Puerto Rico, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from Puerto Rico sources. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return reporting income from worldwide sources. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 taxes (see chapter 4 for more information). Filing 2010 taxes in 2013 Nonresident alien. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Filing 2010 taxes in 2013 Wages for services performed in Puerto Rico, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from Puerto Rico sources. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040NR) according to the rules for a nonresident alien. Filing 2010 taxes in 2013 See the Instructions for Form 1040NR. Filing 2010 taxes in 2013 De minimis exception to determining source of income. Filing 2010 taxes in 2013   In certain situations you will not have income from a possession. Filing 2010 taxes in 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2010 taxes in 2013 Use the addresses listed below to file your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 and Puerto Rico income tax returns. Filing 2010 taxes in 2013 If you are not including a check or a money order, send your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments to: Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government employees. Filing 2010 taxes in 2013   Wages and cost-of-living allowances paid by the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Filing 2010 taxes in 2013 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   These wages are also subject to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax, but the cost-of-living allowances are excludable. Filing 2010 taxes in 2013 A foreign tax credit is available in order to avoid double taxation. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Filing 2010 taxes in 2013 Civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040) and a state and/or local tax return, if required. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Income from sources outside Puerto Rico and the United States. Filing 2010 taxes in 2013   If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 In addition to your Puerto Rico and U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Filing 2010 taxes in 2013 To avoid double taxation, a foreign tax credit is generally available for either the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 or Puerto Rico return. Filing 2010 taxes in 2013 Example. Filing 2010 taxes in 2013 Thomas Red is a bona fide resident of Puerto Rico and a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen. Filing 2010 taxes in 2013 He traveled to the Dominican Republic and worked in the construction industry for 1 month. Filing 2010 taxes in 2013 His wages were $20,000. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 He may also have to file a tax return with the Dominican Republic. Filing 2010 taxes in 2013 Moving expense deduction. Filing 2010 taxes in 2013   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Filing 2010 taxes in 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 earned income. Filing 2010 taxes in 2013   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Filing 2010 taxes in 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Filing 2010 taxes in 2013 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax returns. Filing 2010 taxes in 2013 Also, for purposes of a tax credit against your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Filing 2010 taxes in 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2010 taxes in 2013 Additional child tax credit. Filing 2010 taxes in 2013   If you are not required to file a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 income tax return, this credit is available only if you meet all three of the following conditions. Filing 2010 taxes in 2013 You were a bona fide resident of Puerto Rico during the entire tax year. Filing 2010 taxes in 2013 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Filing 2010 taxes in 2013 You had three or more qualifying children. Filing 2010 taxes in 2013 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Filing 2010 taxes in 2013 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Filing 2010 taxes in 2013 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Filing 2010 taxes in 2013 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Filing 2010 taxes in 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Filing 2010 taxes in 2013 See Double Taxation in chapter 4. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Filing 2010 taxes in 2013 You can order forms and publications through the fax at (670) 664-1015. Filing 2010 taxes in 2013 You can get forms and publications at www. Filing 2010 taxes in 2013 cnmidof. Filing 2010 taxes in 2013 net. Filing 2010 taxes in 2013 The addresses and phone numbers listed above are subject to change. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Your residency status with regard to the CNMI determines which return you will file. Filing 2010 taxes in 2013 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Filing 2010 taxes in 2013 Bona Fide Resident of the CNMI If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Include income from worldwide sources on your CNMI return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 However, if you were self-employed in 2013, see Self-employment tax , later. Filing 2010 taxes in 2013 Example. Filing 2010 taxes in 2013 David Gold was a bona fide resident of the CNMI for 2013. Filing 2010 taxes in 2013 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 corporations that carry on business mainly in the United States. Filing 2010 taxes in 2013 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Filing 2010 taxes in 2013 He reports his total income of $34,000 on the CNMI return. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Include income from worldwide sources on your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 Note. Filing 2010 taxes in 2013 You may also need to complete Form 5074. Filing 2010 taxes in 2013 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Filing 2010 taxes in 2013 Form 5074. Filing 2010 taxes in 2013   If you file a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   The United States and the CNMI use this form to divide your income taxes. Filing 2010 taxes in 2013   There is an example of a filled-in Form 5074 in chapter 5. Filing 2010 taxes in 2013 De minimis exception to determining source of income. Filing 2010 taxes in 2013   In certain situations you will not have income from a possession. Filing 2010 taxes in 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2010 taxes in 2013 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments to: Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A CNMI tax return reporting only your income from sources within the CNMI. Filing 2010 taxes in 2013 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from sources within the CNMI. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040NR) reporting U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 source income according to the rules for a nonresident alien. Filing 2010 taxes in 2013 See the instructions for Form 1040NR. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments to:  Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 resident alien during the tax year, file your income tax return with the CNMI. Filing 2010 taxes in 2013 Include income from worldwide sources on your CNMI return. Filing 2010 taxes in 2013 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Filing 2010 taxes in 2013 Joint return. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 If the spouse with the greater AGI is a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 For this purpose, income is determined without regard to community property laws. Filing 2010 taxes in 2013 Example. Filing 2010 taxes in 2013 Marsha Blue, a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Marsha earned $65,000 as a computer programmer in the United States. Filing 2010 taxes in 2013 Her spouse earned $20,000 as an artist in the CNMI. Filing 2010 taxes in 2013 Marsha and her spouse will file a joint return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If you are a member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040) and a state and/or local tax return, if required. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return. Filing 2010 taxes in 2013 Moving expense deduction. Filing 2010 taxes in 2013   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Filing 2010 taxes in 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 earned income. Filing 2010 taxes in 2013   If your move was to the CNMI, report your deduction for moving expenses as follows. Filing 2010 taxes in 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2010 taxes in 2013 Foreign tax credit. Filing 2010 taxes in 2013   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 income tax return for tax paid to the CNMI. Filing 2010 taxes in 2013 Self-employment tax. Filing 2010 taxes in 2013   If you have no U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Additional Medicare Tax. Filing 2010 taxes in 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2010 taxes in 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2010 taxes in 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 Estimated tax payments. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 Payment of estimated tax. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Filing 2010 taxes in 2013   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). Filing 2010 taxes in 2013 For this purpose, income is determined without regard to community property laws. Filing 2010 taxes in 2013 Early payment. Filing 2010 taxes in 2013   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Filing 2010 taxes in 2013 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Filing 2010 taxes in 2013   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 irs. Filing 2010 taxes in 2013 gov/e-pay. Filing 2010 taxes in 2013   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Filing 2010 taxes in 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Filing 2010 taxes in 2013 See Double Taxation in chapter 4. Filing 2010 taxes in 2013 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Filing 2010 taxes in 2013 You can order forms and publications through the fax at (671) 633-2643. Filing 2010 taxes in 2013 You can get forms and publications at www. Filing 2010 taxes in 2013 guamtax. Filing 2010 taxes in 2013 com. Filing 2010 taxes in 2013 The addresses and phone numbers listed above are subject to change. Filing 2010 taxes in 2013 Which Return To File Bona fide residents of Guam are subject to special U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax rules. Filing 2010 taxes in 2013 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Filing 2010 taxes in 2013 Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Filing 2010 taxes in 2013 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Filing 2010 taxes in 2013 Include income from worldwide sources on your Guam return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 However, if you were self-employed in 2013, see Self-employment tax , later. Filing 2010 taxes in 2013 Example. Filing 2010 taxes in 2013 Gary Barker was a bona fide resident of Guam for 2013. Filing 2010 taxes in 2013 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 corporations that carry on business mainly in the United States. Filing 2010 taxes in 2013 He must file a 2013 income tax return with the Government of Guam. Filing 2010 taxes in 2013 He reports his total income of $27,000 on the Guam return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 23607 GMF, GU 96921 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Include income from worldwide sources on your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 You may also need to complete Form 5074. Filing 2010 taxes in 2013 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Filing 2010 taxes in 2013 Form 5074. Filing 2010 taxes in 2013   If you file a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   The United States and Guam use this form to divide your income taxes. Filing 2010 taxes in 2013   See the Illustrated Example of Form 5074 in chapter 5. Filing 2010 taxes in 2013 De minimis exception to determining source of income. Filing 2010 taxes in 2013   In certain situations you will not have income from a possession. Filing 2010 taxes in 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A Guam tax return reporting only your income from sources within Guam. Filing 2010 taxes in 2013 In this situation, wages for services performed in Guam, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from sources within Guam. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040NR) reporting U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 source income according to the rules for a nonresident alien. Filing 2010 taxes in 2013 See the instructions for Form 1040NR. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments to:  Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen or a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 resident alien during the tax year, file your income tax return with Guam. Filing 2010 taxes in 2013 Include income from worldwide sources on your Guam return. Filing 2010 taxes in 2013 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Filing 2010 taxes in 2013 Joint return. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 If the spouse with the greater AGI is a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 For this purpose, income is determined without regard to community property laws. Filing 2010 taxes in 2013 Example. Filing 2010 taxes in 2013 Bill Whiting, a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Bill earned $45,000 as an engineer in the United States. Filing 2010 taxes in 2013 His spouse earned $15,000 as a teacher in Guam. Filing 2010 taxes in 2013 Bill and his spouse will file a joint return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If you are a member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040) and a state and/or local tax return, if required. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return. Filing 2010 taxes in 2013 Moving expense deduction. Filing 2010 taxes in 2013   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Filing 2010 taxes in 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 earned income. Filing 2010 taxes in 2013   If your move was to Guam, report your deduction for moving expenses as follows. Filing 2010 taxes in 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2010 taxes in 2013 Foreign tax credit. Filing 2010 taxes in 2013   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 income tax return for tax paid to Guam. Filing 2010 taxes in 2013 Self-employment tax. Filing 2010 taxes in 2013   If you have no U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Additional Medicare Tax. Filing 2010 taxes in 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2010 taxes in 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2010 taxes in 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 Estimated tax payments. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 Payment of estimated tax. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Filing 2010 taxes in 2013   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). Filing 2010 taxes in 2013 For this purpose, income is determined without regard to community property laws. Filing 2010 taxes in 2013 Early payment. Filing 2010 taxes in 2013   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Filing 2010 taxes in 2013 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 irs. Filing 2010 taxes in 2013 gov/e-pay. Filing 2010 taxes in 2013   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Filing 2010 taxes in 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Filing 2010 taxes in 2013 See Double Taxation in chapter 4. Filing 2010 taxes in 2013 The U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands The U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Filing 2010 taxes in 2013 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Filing 2010 taxes in 2013 Where To Get Forms and Information For information about filing your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands tax return or about Form 1040INFO, in St. Filing 2010 taxes in 2013 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Filing 2010 taxes in 2013 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Filing 2010 taxes in 2013 You can order forms and publications through the fax at (340) 774-2672. Filing 2010 taxes in 2013 For information about filing your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands tax return or about Form 1040INFO, in St. Filing 2010 taxes in 2013 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Filing 2010 taxes in 2013 I. Filing 2010 taxes in 2013 00820–4421 You can order forms and publications by calling (340) 773-1040. Filing 2010 taxes in 2013 You can order forms and publications through the fax at (340) 773-1006. Filing 2010 taxes in 2013 You can access the USVI website at www. Filing 2010 taxes in 2013 viirb. Filing 2010 taxes in 2013 com. Filing 2010 taxes in 2013 The addresses and phone numbers listed above are subject to change. Filing 2010 taxes in 2013 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Filing 2010 taxes in 2013 Include your worldwide income on your USVI return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Pay any balance of tax due with your tax return. Filing 2010 taxes in 2013 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 income tax. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Filing 2010 taxes in 2013 For more information, see Self-employment tax under Special Rules for the USVI, later. Filing 2010 taxes in 2013 Form 1040INFO. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 Attach Form 1040INFO to your USVI tax return before filing. Filing 2010 taxes in 2013 You can get Form 1040INFO by contacting the address or website given earlier. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 Thomas, VI 00802 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 File your original Form 1040 with the United States and file a signed copy of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Filing 2010 taxes in 2013 Use Form 8689 to figure the amount of tax you must pay to the USVI. Filing 2010 taxes in 2013 Form 8689. Filing 2010 taxes in 2013   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Filing 2010 taxes in 2013 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 To receive credit on your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 On the dotted line next to line 72, enter “Form 8689” and show the amounts. Filing 2010 taxes in 2013   See the illustrated example in chapter 5. Filing 2010 taxes in 2013 De minimis exception to determining source of income. Filing 2010 taxes in 2013   In certain situations you will not have income from a possession. Filing 2010 taxes in 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 A USVI tax return reporting only your income from sources within the USVI. Filing 2010 taxes in 2013 In this situation, wages for services performed in the USVI, whether for a private employer, the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Government, or otherwise, is income from sources within the USVI. Filing 2010 taxes in 2013 A U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040NR) reporting U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 source income according to the rules for a nonresident alien. Filing 2010 taxes in 2013 See the instructions for Form 1040NR. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Filing 2010 taxes in 2013 O. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Filing 2010 taxes in 2013 Joint return. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 If the spouse with the greater AGI is a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 For this purpose, income is determined without regard to community property laws. Filing 2010 taxes in 2013 Example. Filing 2010 taxes in 2013 Marge Birch, a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Marge earned $55,000 as an architect in the United States. Filing 2010 taxes in 2013 Her spouse earned $30,000 as a librarian in the USVI. Filing 2010 taxes in 2013 Marge and her spouse will file a joint return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If you are a member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces who qualified as a bona fide resident of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands in a prior tax year, your absence from the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands solely in compliance with military orders will not change your bona fide residency. Filing 2010 taxes in 2013 If you did not qualify as a bona fide resident of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands in a prior tax year, your presence in the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands. Filing 2010 taxes in 2013 Civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces. Filing 2010 taxes in 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return (Form 1040) and a state and/or local tax return, if required. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 tax return. Filing 2010 taxes in 2013 In this case, follow the guidance under U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Filing 2010 taxes in 2013 Moving expense deduction. Filing 2010 taxes in 2013   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Filing 2010 taxes in 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 earned income. Filing 2010 taxes in 2013   If your move was to the USVI, report your deduction for moving expenses as follows. Filing 2010 taxes in 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2010 taxes in 2013 Foreign tax credit. Filing 2010 taxes in 2013   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 income tax return for tax paid to the USVI. Filing 2010 taxes in 2013 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). Filing 2010 taxes in 2013 Self-employment tax. Filing 2010 taxes in 2013   If you have no U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 Additional Medicare Tax. Filing 2010 taxes in 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2010 taxes in 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2010 taxes in 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Tax Return in chapter 4. Filing 2010 taxes in 2013 Estimated tax payments. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013   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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 irs. Filing 2010 taxes in 2013 gov/e-pay. Filing 2010 taxes in 2013   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Filing 2010 taxes in 2013 Extension of time to file. Filing 2010 taxes in 2013   You can get an automatic 6-month extension of time to file your tax return. Filing 2010 taxes in 2013 See Extension of Time To File in chapter 4. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 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. Filing 2010 taxes in 2013 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Filing 2010 taxes in 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Filing 2010 taxes in 2013 S. Filing 2010 taxes in 2013 Virgin Islands. Filing 2010 taxes in 2013 See Double Taxation in chapter 4. 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