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Filing 2012 Taxes For Free

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Filing 2012 Taxes For Free

Filing 2012 taxes for free 3. Filing 2012 taxes for free   Filing Information for Individuals in Certain U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Internal Revenue Service. Filing 2012 taxes for free This chapter covers the general rules for filing returns in the five possessions. Filing 2012 taxes for free You must first determine if you are a bona fide resident of the relevant possession. Filing 2012 taxes for free See chapter 1 for a discussion of the requirements you must meet. Filing 2012 taxes for free 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 2012 taxes for free Contact information is listed in this chapter under the heading for each possession. Filing 2012 taxes for free American Samoa American Samoa has its own separate and independent tax system. Filing 2012 taxes for free Although its tax laws are modeled on the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Internal Revenue Code, there are certain differences. Filing 2012 taxes for free 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 2012 taxes for free The fax number is (684) 633-1513. Filing 2012 taxes for free You can get forms and publications at www. Filing 2012 taxes for free americansamoa. Filing 2012 taxes for free gov. Filing 2012 taxes for free The addresses and phone numbers listed above are subject to change. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax on their American Samoa source income. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen or resident alien. Filing 2012 taxes for free   If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free An American Samoa tax return reporting your gross income from worldwide sources. Filing 2012 taxes for free 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 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Filing 2012 taxes for free However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government employees under Special Rules for American Samoa, later). Filing 2012 taxes for free To exclude American Samoa source income, attach a completed Form 4563 to your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (see Form 4563 for more information). Filing 2012 taxes for free If you are excluding American Samoa source income on your U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free For more information, see Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free Nonresident alien. Filing 2012 taxes for free   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 2012 taxes for free An American Samoa tax return reporting worldwide income. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040, U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free For more information, see U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government employees under Special Rules for American Samoa, later. Filing 2012 taxes for free To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (see Form 4563 , below, for more information). Filing 2012 taxes for free For all other tax purposes, however, you will be treated as a nonresident alien individual. Filing 2012 taxes for free 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 2012 taxes for free There are also limitations on what deductions and credits are allowed. Filing 2012 taxes for free See Publication 519 for more information. Filing 2012 taxes for free Form 4563. Filing 2012 taxes for free   If you must file a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Form 4563 cannot be filed by itself. Filing 2012 taxes for free There is an example of a filled-in Form 4563 in chapter 5. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free Self-employment tax. Filing 2012 taxes for free   If you are not required to file a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free Additional Medicare Tax. Filing 2012 taxes for free   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2012 taxes for free Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2012 taxes for free For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free Net Investment Income Tax. Filing 2012 taxes for free   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free g. Filing 2012 taxes for free , $200,000 for single filers. Filing 2012 taxes for free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Filing 2012 taxes for free See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Filing 2012 taxes for free Estimated tax payments. Filing 2012 taxes for free   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 2012 taxes for free   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free irs. Filing 2012 taxes for free gov/e-pay. Filing 2012 taxes for free   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free and American Samoa tax returns, and claims a foreign tax credit on the U. Filing 2012 taxes for free S. Filing 2012 taxes for free return for taxes paid to American Samoa. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen or resident alien. Filing 2012 taxes for free   If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free An American Samoa tax return reporting only your income from sources within American Samoa. Filing 2012 taxes for free Wages for services performed in American Samoa, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from sources within American Samoa. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return reporting your income from worldwide sources. Filing 2012 taxes for free You can take a credit against your U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return. Filing 2012 taxes for free De minimis exception to determining source of income. Filing 2012 taxes for free   In certain situations you will not have income from a possession. Filing 2012 taxes for free See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2012 taxes for free Nonresident alien. Filing 2012 taxes for free   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 2012 taxes for free An American Samoa tax return reporting only your income from sources within American Samoa. Filing 2012 taxes for free In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from sources within American Samoa. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040NR, U. Filing 2012 taxes for free S. Filing 2012 taxes for free Nonresident Alien Income Tax Return) reporting U. Filing 2012 taxes for free S. Filing 2012 taxes for free source income according to the rules for a nonresident alien. Filing 2012 taxes for free See the Instructions for Form 1040NR. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments to: Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Filing 2012 taxes for free Civilian spouse of active duty member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040) and a state and/or local tax return, if required. Filing 2012 taxes for free 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 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government employees. Filing 2012 taxes for free   If you are employed in American Samoa by the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Filing 2012 taxes for free 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 2012 taxes for free   Wages and salaries paid to employees of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government and its agencies are also subject to U. Filing 2012 taxes for free S. Filing 2012 taxes for free federal income tax. Filing 2012 taxes for free These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free tax return. Filing 2012 taxes for free   If you report government wages on both your U. Filing 2012 taxes for free S. Filing 2012 taxes for free and American Samoa tax returns, you can take a credit on your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return for income taxes paid or accrued to American Samoa. Filing 2012 taxes for free Figure the credit on Form 1116, and attach that form to your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return, Form 1040. Filing 2012 taxes for free 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 2012 taxes for free Moving expense deduction. Filing 2012 taxes for free   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Filing 2012 taxes for free Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2012 taxes for free S. Filing 2012 taxes for free earned income. Filing 2012 taxes for free   If your move was to American Samoa, report your deduction for moving expenses as follows. Filing 2012 taxes for free 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 2012 taxes for free If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax returns. Filing 2012 taxes for free Also, for purposes of a tax credit against your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Filing 2012 taxes for free   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Filing 2012 taxes for free Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Filing 2012 taxes for free See Double Taxation in chapter 4. Filing 2012 taxes for free The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Filing 2012 taxes for free Although it is modeled after the U. Filing 2012 taxes for free S. Filing 2012 taxes for free system, there are differences in law and tax rates. Filing 2012 taxes for free 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 2012 taxes for free O. Filing 2012 taxes for free Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Filing 2012 taxes for free    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 2012 taxes for free You can access the Hacienda website at www. Filing 2012 taxes for free hacienda. Filing 2012 taxes for free gobierno. Filing 2012 taxes for free pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Filing 2012 taxes for free gobierno. Filing 2012 taxes for free pr. Filing 2012 taxes for free The addresses and phone numbers listed above are subject to change. Filing 2012 taxes for free Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Filing 2012 taxes for free The income reported on each return depends on your residency status in Puerto Rico. Filing 2012 taxes for free To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Filing 2012 taxes for free Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen or resident alien. Filing 2012 taxes for free   If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free A Puerto Rico tax return reporting income from worldwide sources. Filing 2012 taxes for free If you report U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Filing 2012 taxes for free However, see U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government employees under Special Rules for Puerto Rico, later, for an exception. Filing 2012 taxes for free If you are excluding Puerto Rico income on your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Filing 2012 taxes for free For more information, see Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free If all of your income is from Puerto Rico sources, you are not required to file a U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return. Filing 2012 taxes for free However, if you have self-employment income, see Self-employment tax , later. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen only. Filing 2012 taxes for free   If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free Government or its agencies) that you earned before the date you changed your residence. Filing 2012 taxes for free For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Filing 2012 taxes for free Nonresident alien. Filing 2012 taxes for free   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 2012 taxes for free A Puerto Rico tax return reporting income from worldwide sources. Filing 2012 taxes for free If you report U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Filing 2012 taxes for free 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 2012 taxes for free There are also limitations on what deductions and credits are allowed. Filing 2012 taxes for free See Publication 519 for more information. Filing 2012 taxes for free Self-employment tax. Filing 2012 taxes for free   If you have no U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Additional Medicare Tax. Filing 2012 taxes for free   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2012 taxes for free Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2012 taxes for free For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free Net Investment Income Tax. Filing 2012 taxes for free   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free g. Filing 2012 taxes for free , $200,000 for single filers. Filing 2012 taxes for free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Filing 2012 taxes for free See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Filing 2012 taxes for free Estimated tax payments. Filing 2012 taxes for free   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 2012 taxes for free   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 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free irs. Filing 2012 taxes for free gov/e-pay. Filing 2012 taxes for free   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Filing 2012 taxes for free 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 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen or resident alien. Filing 2012 taxes for free   If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free A Puerto Rico tax return reporting only your income from Puerto Rico sources. Filing 2012 taxes for free Wages for services performed in Puerto Rico, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from Puerto Rico sources. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return reporting income from worldwide sources. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free taxes (see chapter 4 for more information). Filing 2012 taxes for free Nonresident alien. Filing 2012 taxes for free   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 2012 taxes for free A Puerto Rico tax return reporting only your income from Puerto Rico sources. Filing 2012 taxes for free Wages for services performed in Puerto Rico, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from Puerto Rico sources. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040NR) according to the rules for a nonresident alien. Filing 2012 taxes for free See the Instructions for Form 1040NR. Filing 2012 taxes for free De minimis exception to determining source of income. Filing 2012 taxes for free   In certain situations you will not have income from a possession. Filing 2012 taxes for free See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2012 taxes for free Use the addresses listed below to file your U. Filing 2012 taxes for free S. Filing 2012 taxes for free and Puerto Rico income tax returns. Filing 2012 taxes for free If you are not including a check or a money order, send your U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments to: Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free O. Filing 2012 taxes for free Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Filing 2012 taxes for free S. Filing 2012 taxes for free and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government employees. Filing 2012 taxes for free   Wages and cost-of-living allowances paid by the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Filing 2012 taxes for free However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax. Filing 2012 taxes for free 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 2012 taxes for free   These wages are also subject to U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax, but the cost-of-living allowances are excludable. Filing 2012 taxes for free A foreign tax credit is available in order to avoid double taxation. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Filing 2012 taxes for free Civilian spouse of active duty member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040) and a state and/or local tax return, if required. Filing 2012 taxes for free 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 2012 taxes for free Income from sources outside Puerto Rico and the United States. Filing 2012 taxes for free   If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free In addition to your Puerto Rico and U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Filing 2012 taxes for free To avoid double taxation, a foreign tax credit is generally available for either the U. Filing 2012 taxes for free S. Filing 2012 taxes for free or Puerto Rico return. Filing 2012 taxes for free Example. Filing 2012 taxes for free Thomas Red is a bona fide resident of Puerto Rico and a U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen. Filing 2012 taxes for free He traveled to the Dominican Republic and worked in the construction industry for 1 month. Filing 2012 taxes for free His wages were $20,000. Filing 2012 taxes for free 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 2012 taxes for free He may also have to file a tax return with the Dominican Republic. Filing 2012 taxes for free Moving expense deduction. Filing 2012 taxes for free   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Filing 2012 taxes for free Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2012 taxes for free S. Filing 2012 taxes for free earned income. Filing 2012 taxes for free   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Filing 2012 taxes for free 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 2012 taxes for free If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax returns. Filing 2012 taxes for free Also, for purposes of a tax credit against your U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Filing 2012 taxes for free   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2012 taxes for free Additional child tax credit. Filing 2012 taxes for free   If you are not required to file a U. Filing 2012 taxes for free S. Filing 2012 taxes for free income tax return, this credit is available only if you meet all three of the following conditions. Filing 2012 taxes for free You were a bona fide resident of Puerto Rico during the entire tax year. Filing 2012 taxes for free Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Filing 2012 taxes for free You had three or more qualifying children. Filing 2012 taxes for free (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Filing 2012 taxes for free ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Filing 2012 taxes for free Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Filing 2012 taxes for free Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Filing 2012 taxes for free Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Filing 2012 taxes for free See Double Taxation in chapter 4. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free You can order forms and publications through the fax at (670) 664-1015. Filing 2012 taxes for free You can get forms and publications at www. Filing 2012 taxes for free cnmidof. Filing 2012 taxes for free net. Filing 2012 taxes for free The addresses and phone numbers listed above are subject to change. Filing 2012 taxes for free 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 2012 taxes for free Your residency status with regard to the CNMI determines which return you will file. Filing 2012 taxes for free Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Filing 2012 taxes for free Bona Fide Resident of the CNMI If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Include income from worldwide sources on your CNMI return. Filing 2012 taxes for free 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 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free 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 2012 taxes for free However, if you were self-employed in 2013, see Self-employment tax , later. Filing 2012 taxes for free Example. Filing 2012 taxes for free David Gold was a bona fide resident of the CNMI for 2013. Filing 2012 taxes for free He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Filing 2012 taxes for free S. Filing 2012 taxes for free corporations that carry on business mainly in the United States. Filing 2012 taxes for free He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Filing 2012 taxes for free He reports his total income of $34,000 on the CNMI return. Filing 2012 taxes for free   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 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Include income from worldwide sources on your U. Filing 2012 taxes for free S. Filing 2012 taxes for free return. Filing 2012 taxes for free 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 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free Note. Filing 2012 taxes for free You may also need to complete Form 5074. Filing 2012 taxes for free You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Filing 2012 taxes for free Form 5074. Filing 2012 taxes for free   If you file a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free   The United States and the CNMI use this form to divide your income taxes. Filing 2012 taxes for free   There is an example of a filled-in Form 5074 in chapter 5. Filing 2012 taxes for free De minimis exception to determining source of income. Filing 2012 taxes for free   In certain situations you will not have income from a possession. Filing 2012 taxes for free See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2012 taxes for free Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments to: Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free A CNMI tax return reporting only your income from sources within the CNMI. Filing 2012 taxes for free In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from sources within the CNMI. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040NR) reporting U. Filing 2012 taxes for free S. Filing 2012 taxes for free source income according to the rules for a nonresident alien. Filing 2012 taxes for free See the instructions for Form 1040NR. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments to:  Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free citizen or a U. Filing 2012 taxes for free S. Filing 2012 taxes for free resident alien during the tax year, file your income tax return with the CNMI. Filing 2012 taxes for free Include income from worldwide sources on your CNMI return. Filing 2012 taxes for free Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Filing 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Filing 2012 taxes for free Joint return. Filing 2012 taxes for free   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 2012 taxes for free 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 2012 taxes for free If the spouse with the greater AGI is a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free For this purpose, income is determined without regard to community property laws. Filing 2012 taxes for free Example. Filing 2012 taxes for free Marsha Blue, a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Marsha earned $65,000 as a computer programmer in the United States. Filing 2012 taxes for free Her spouse earned $20,000 as an artist in the CNMI. Filing 2012 taxes for free Marsha and her spouse will file a joint return. Filing 2012 taxes for free 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 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   If you are a member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free Civilian spouse of active duty member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040) and a state and/or local tax return, if required. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return. Filing 2012 taxes for free Moving expense deduction. Filing 2012 taxes for free   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Filing 2012 taxes for free Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2012 taxes for free S. Filing 2012 taxes for free earned income. Filing 2012 taxes for free   If your move was to the CNMI, report your deduction for moving expenses as follows. Filing 2012 taxes for free If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Filing 2012 taxes for free 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 2012 taxes for free   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2012 taxes for free Foreign tax credit. Filing 2012 taxes for free   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Filing 2012 taxes for free S. Filing 2012 taxes for free income tax return for tax paid to the CNMI. Filing 2012 taxes for free Self-employment tax. Filing 2012 taxes for free   If you have no U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Additional Medicare Tax. Filing 2012 taxes for free   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2012 taxes for free Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2012 taxes for free For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free Estimated tax payments. Filing 2012 taxes for free   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 2012 taxes for free Payment of estimated tax. Filing 2012 taxes for free   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 2012 taxes for free 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 2012 taxes for free However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Filing 2012 taxes for free   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 2012 taxes for free For this purpose, income is determined without regard to community property laws. Filing 2012 taxes for free Early payment. Filing 2012 taxes for free   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Filing 2012 taxes for free 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 2012 taxes for free   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free irs. Filing 2012 taxes for free gov/e-pay. Filing 2012 taxes for free   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Filing 2012 taxes for free Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Filing 2012 taxes for free See Double Taxation in chapter 4. Filing 2012 taxes for free Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Filing 2012 taxes for free 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 2012 taxes for free O. Filing 2012 taxes for free Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Filing 2012 taxes for free You can order forms and publications through the fax at (671) 633-2643. Filing 2012 taxes for free You can get forms and publications at www. Filing 2012 taxes for free guamtax. Filing 2012 taxes for free com. Filing 2012 taxes for free The addresses and phone numbers listed above are subject to change. Filing 2012 taxes for free Which Return To File Bona fide residents of Guam are subject to special U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax rules. Filing 2012 taxes for free In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Filing 2012 taxes for free 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 2012 taxes for free This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Filing 2012 taxes for free Include income from worldwide sources on your Guam return. Filing 2012 taxes for free 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 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free 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 2012 taxes for free However, if you were self-employed in 2013, see Self-employment tax , later. Filing 2012 taxes for free Example. Filing 2012 taxes for free Gary Barker was a bona fide resident of Guam for 2013. Filing 2012 taxes for free He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Filing 2012 taxes for free S. Filing 2012 taxes for free corporations that carry on business mainly in the United States. Filing 2012 taxes for free He must file a 2013 income tax return with the Government of Guam. Filing 2012 taxes for free He reports his total income of $27,000 on the Guam return. Filing 2012 taxes for free 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 2012 taxes for free O. Filing 2012 taxes for free Box 23607 GMF, GU 96921 U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Include income from worldwide sources on your U. Filing 2012 taxes for free S. Filing 2012 taxes for free return. Filing 2012 taxes for free 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 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free You may also need to complete Form 5074. Filing 2012 taxes for free You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Filing 2012 taxes for free Form 5074. Filing 2012 taxes for free   If you file a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free   The United States and Guam use this form to divide your income taxes. Filing 2012 taxes for free   See the Illustrated Example of Form 5074 in chapter 5. Filing 2012 taxes for free De minimis exception to determining source of income. Filing 2012 taxes for free   In certain situations you will not have income from a possession. Filing 2012 taxes for free See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free A Guam tax return reporting only your income from sources within Guam. Filing 2012 taxes for free In this situation, wages for services performed in Guam, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from sources within Guam. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040NR) reporting U. Filing 2012 taxes for free S. Filing 2012 taxes for free source income according to the rules for a nonresident alien. Filing 2012 taxes for free See the instructions for Form 1040NR. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments to:  Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free citizen or a U. Filing 2012 taxes for free S. Filing 2012 taxes for free resident alien during the tax year, file your income tax return with Guam. Filing 2012 taxes for free Include income from worldwide sources on your Guam return. Filing 2012 taxes for free Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Filing 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Filing 2012 taxes for free Joint return. Filing 2012 taxes for free   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 2012 taxes for free 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 2012 taxes for free If the spouse with the greater AGI is a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free For this purpose, income is determined without regard to community property laws. Filing 2012 taxes for free Example. Filing 2012 taxes for free Bill Whiting, a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Bill earned $45,000 as an engineer in the United States. Filing 2012 taxes for free His spouse earned $15,000 as a teacher in Guam. Filing 2012 taxes for free Bill and his spouse will file a joint return. Filing 2012 taxes for free 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 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   If you are a member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free Civilian spouse of active duty member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040) and a state and/or local tax return, if required. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return. Filing 2012 taxes for free Moving expense deduction. Filing 2012 taxes for free   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Filing 2012 taxes for free Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2012 taxes for free S. Filing 2012 taxes for free earned income. Filing 2012 taxes for free   If your move was to Guam, report your deduction for moving expenses as follows. Filing 2012 taxes for free If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Filing 2012 taxes for free 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 2012 taxes for free   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2012 taxes for free Foreign tax credit. Filing 2012 taxes for free   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Filing 2012 taxes for free S. Filing 2012 taxes for free income tax return for tax paid to Guam. Filing 2012 taxes for free Self-employment tax. Filing 2012 taxes for free   If you have no U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Additional Medicare Tax. Filing 2012 taxes for free   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2012 taxes for free Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2012 taxes for free For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free Estimated tax payments. Filing 2012 taxes for free   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 2012 taxes for free Payment of estimated tax. Filing 2012 taxes for free   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 2012 taxes for free 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 2012 taxes for free However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Filing 2012 taxes for free   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 2012 taxes for free For this purpose, income is determined without regard to community property laws. Filing 2012 taxes for free Early payment. Filing 2012 taxes for free   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Filing 2012 taxes for free 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 2012 taxes for free   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 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free irs. Filing 2012 taxes for free gov/e-pay. Filing 2012 taxes for free   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Filing 2012 taxes for free Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Filing 2012 taxes for free See Double Taxation in chapter 4. Filing 2012 taxes for free The U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands The U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Filing 2012 taxes for free An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Filing 2012 taxes for free Where To Get Forms and Information For information about filing your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands tax return or about Form 1040INFO, in St. Filing 2012 taxes for free Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Filing 2012 taxes for free Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Filing 2012 taxes for free You can order forms and publications through the fax at (340) 774-2672. Filing 2012 taxes for free For information about filing your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands tax return or about Form 1040INFO, in St. Filing 2012 taxes for free Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Filing 2012 taxes for free I. Filing 2012 taxes for free 00820–4421 You can order forms and publications by calling (340) 773-1040. Filing 2012 taxes for free You can order forms and publications through the fax at (340) 773-1006. Filing 2012 taxes for free You can access the USVI website at www. Filing 2012 taxes for free viirb. Filing 2012 taxes for free com. Filing 2012 taxes for free The addresses and phone numbers listed above are subject to change. Filing 2012 taxes for free Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Filing 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Filing 2012 taxes for free Include your worldwide income on your USVI return. Filing 2012 taxes for free 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 2012 taxes for free Pay any balance of tax due with your tax return. Filing 2012 taxes for free Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Filing 2012 taxes for free S. Filing 2012 taxes for free income tax. Filing 2012 taxes for free 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 2012 taxes for free However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Filing 2012 taxes for free For more information, see Self-employment tax under Special Rules for the USVI, later. Filing 2012 taxes for free Form 1040INFO. Filing 2012 taxes for free   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 2012 taxes for free Attach Form 1040INFO to your USVI tax return before filing. Filing 2012 taxes for free You can get Form 1040INFO by contacting the address or website given earlier. Filing 2012 taxes for free   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 2012 taxes for free Thomas, VI 00802 U. Filing 2012 taxes for free S. Filing 2012 taxes for free Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free File your original Form 1040 with the United States and file a signed copy of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Filing 2012 taxes for free Use Form 8689 to figure the amount of tax you must pay to the USVI. Filing 2012 taxes for free Form 8689. Filing 2012 taxes for free   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 2012 taxes for free Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free To receive credit on your U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free On the dotted line next to line 72, enter “Form 8689” and show the amounts. Filing 2012 taxes for free   See the illustrated example in chapter 5. Filing 2012 taxes for free De minimis exception to determining source of income. Filing 2012 taxes for free   In certain situations you will not have income from a possession. Filing 2012 taxes for free See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Filing 2012 taxes for free 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 2012 taxes for free A USVI tax return reporting only your income from sources within the USVI. Filing 2012 taxes for free In this situation, wages for services performed in the USVI, whether for a private employer, the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Government, or otherwise, is income from sources within the USVI. Filing 2012 taxes for free A U. Filing 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040NR) reporting U. Filing 2012 taxes for free S. Filing 2012 taxes for free source income according to the rules for a nonresident alien. Filing 2012 taxes for free See the instructions for Form 1040NR. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Filing 2012 taxes for free O. Filing 2012 taxes for free 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 2012 taxes for free Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Filing 2012 taxes for free Joint return. Filing 2012 taxes for free   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 2012 taxes for free 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 2012 taxes for free If the spouse with the greater AGI is a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free For this purpose, income is determined without regard to community property laws. Filing 2012 taxes for free Example. Filing 2012 taxes for free Marge Birch, a U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Marge earned $55,000 as an architect in the United States. Filing 2012 taxes for free Her spouse earned $30,000 as a librarian in the USVI. Filing 2012 taxes for free Marge and her spouse will file a joint return. Filing 2012 taxes for free 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 2012 taxes for free U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   If you are a member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces who qualified as a bona fide resident of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands in a prior tax year, your absence from the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands solely in compliance with military orders will not change your bona fide residency. Filing 2012 taxes for free If you did not qualify as a bona fide resident of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands in a prior tax year, your presence in the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands. Filing 2012 taxes for free Civilian spouse of active duty member of the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Armed Forces. Filing 2012 taxes for free   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 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return (Form 1040) and a state and/or local tax return, if required. Filing 2012 taxes for free 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 2012 taxes for free S. Filing 2012 taxes for free tax return. Filing 2012 taxes for free In this case, follow the guidance under U. Filing 2012 taxes for free S. Filing 2012 taxes for free Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Filing 2012 taxes for free Moving expense deduction. Filing 2012 taxes for free   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Filing 2012 taxes for free Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2012 taxes for free S. Filing 2012 taxes for free earned income. Filing 2012 taxes for free   If your move was to the USVI, report your deduction for moving expenses as follows. Filing 2012 taxes for free If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Filing 2012 taxes for free 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 2012 taxes for free   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Filing 2012 taxes for free Foreign tax credit. Filing 2012 taxes for free   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Filing 2012 taxes for free S. Filing 2012 taxes for free income tax return for tax paid to the USVI. Filing 2012 taxes for free 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 2012 taxes for free Self-employment tax. Filing 2012 taxes for free   If you have no U. Filing 2012 taxes for free S. Filing 2012 taxes for free 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 2012 taxes for free Additional Medicare Tax. Filing 2012 taxes for free   Beginning in 2013, you may be required to pay Additional Medicare Tax. Filing 2012 taxes for free Also, you may need to report Additional Medicare Tax withheld by your employer. Filing 2012 taxes for free For more information see Additional Medicare Tax under Special Rules for Completing Your U. Filing 2012 taxes for free S. Filing 2012 taxes for free Tax Return in chapter 4. Filing 2012 taxes for free Estimated tax payments. Filing 2012 taxes for free   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 2012 taxes for free   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 2012 taxes for free 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 2012 taxes for free irs. Filing 2012 taxes for free gov/e-pay. Filing 2012 taxes for free   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Filing 2012 taxes for free Extension of time to file. Filing 2012 taxes for free   You can get an automatic 6-month extension of time to file your tax return. Filing 2012 taxes for free See Extension of Time To File in chapter 4. Filing 2012 taxes for free 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 2012 taxes for free 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 2012 taxes for free However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Filing 2012 taxes for free Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Filing 2012 taxes for free S. Filing 2012 taxes for free Virgin Islands. Filing 2012 taxes for free See Double Taxation in chapter 4. 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Tax Relief for Victims of Severe Storms, Tornadoes and Flooding in Mississippi

Updated 3/5/2013 to include Greene and Perry counties.

Updated 3/4/2013 to include Jefferson Davis county.

Updated 2/19/2013 to include Marion and Wayne counties.

LA-MS-2013-01, Feb. 14, 2013

NEW ORLEANS — Victims of the severe storms, tornadoes and flooding that took place on Feb. 10, 2013 in parts of Mississippi may qualify for tax relief from the Internal Revenue Service.

The President has declared Forrest, Greene, Jefferson Davis, Lamar, Marion, Perry and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 10, and on or before April 30, have been postponed to April 30, 2013. This includes the April 15 deadline for filing 2012 individual income tax returns, making income tax payments and making 2012 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 10, and on or before Feb. 27, as long as the deposits are made by Feb. 27, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until April 30 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 10 and on or before April 30.

The IRS also gives affected taxpayers until April 30 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 10 and on or before April 30.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 10 and on or before Feb. 27 provided the taxpayer makes these deposits by Feb. 27.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Mississippi/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 04-Feb-2014

The Filing 2012 Taxes For Free

Filing 2012 taxes for free How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Filing 2012 taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2012 taxes for free Contacting your Taxpayer Advocate. Filing 2012 taxes for free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Filing 2012 taxes for free   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Filing 2012 taxes for free While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Filing 2012 taxes for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Filing 2012 taxes for free Call the IRS at 1–800–829–1040. Filing 2012 taxes for free Call, write, or fax the Taxpayer Advocate office in your area. Filing 2012 taxes for free Call 1–800–829–4059 if you are a TTY/TDD user. Filing 2012 taxes for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Filing 2012 taxes for free Free tax services. Filing 2012 taxes for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. Filing 2012 taxes for free It contains a list of free tax publications and an index of tax topics. Filing 2012 taxes for free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Filing 2012 taxes for free Personal computer. Filing 2012 taxes for free With your personal computer and modem, you can access the IRS on the Internet at www. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov. Filing 2012 taxes for free While visiting our web site, you can: Find answers to questions you may have. Filing 2012 taxes for free Download forms and publications or search for forms and publications by topic or keyword. Filing 2012 taxes for free View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. Filing 2012 taxes for free View Internal Revenue Bulletins published in the last few years. Filing 2012 taxes for free Search regulations and the Internal Revenue Code. Filing 2012 taxes for free Receive our electronic newsletters on hot tax issues and news. Filing 2012 taxes for free Get information on starting and operating a small business. Filing 2012 taxes for free You can also reach us with your computer using File Transfer Protocol at ftp. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov. Filing 2012 taxes for free TaxFax Service. Filing 2012 taxes for free Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Filing 2012 taxes for free Follow the directions from the prompts. Filing 2012 taxes for free When you order forms, enter the catalog number for the form you need. Filing 2012 taxes for free The items you request will be faxed to you. Filing 2012 taxes for free For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Filing 2012 taxes for free Phone. Filing 2012 taxes for free Many services are available by phone. Filing 2012 taxes for free Ordering forms, instructions, and publications. Filing 2012 taxes for free Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. Filing 2012 taxes for free Asking tax questions. Filing 2012 taxes for free Call the IRS with your tax questions at 1–800–829–1040. Filing 2012 taxes for free TTY/TDD equipment. Filing 2012 taxes for free If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. Filing 2012 taxes for free TeleTax topics. Filing 2012 taxes for free Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. Filing 2012 taxes for free Evaluating the quality of our telephone services. Filing 2012 taxes for free To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. Filing 2012 taxes for free A second IRS representative sometimes monitors live telephone calls. Filing 2012 taxes for free That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. Filing 2012 taxes for free We sometimes record telephone calls to evaluate IRS assistors objectively. Filing 2012 taxes for free We hold these recordings no longer than one week and use them only to measure the quality of assistance. Filing 2012 taxes for free We value our customers' opinions. Filing 2012 taxes for free Throughout this year, we will be surveying our customers for their opinions on our service. Filing 2012 taxes for free Walk-in. Filing 2012 taxes for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2012 taxes for free Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Filing 2012 taxes for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 2012 taxes for free Mail. Filing 2012 taxes for free You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Filing 2012 taxes for free Find the address that applies to your part of the country. Filing 2012 taxes for free Western part of U. Filing 2012 taxes for free S. Filing 2012 taxes for free : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. Filing 2012 taxes for free S. Filing 2012 taxes for free : Central Area Distribution Center P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 8903 Bloomington, IL 61702–8903 Eastern part of U. Filing 2012 taxes for free S. Filing 2012 taxes for free and foreign addresses: Eastern Area Distribution Center P. Filing 2012 taxes for free O. Filing 2012 taxes for free Box 85074 Richmond, VA 23261–5074 CD-ROM. Filing 2012 taxes for free You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Filing 2012 taxes for free Prior-year tax forms and instructions. Filing 2012 taxes for free Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Filing 2012 taxes for free Internal Revenue Bulletins. Filing 2012 taxes for free The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov. Filing 2012 taxes for free The first release is available in mid-December and the final release is available in late January. Filing 2012 taxes for free IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. Filing 2012 taxes for free It is available in mid-February. Filing 2012 taxes for free You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov. Filing 2012 taxes for free Prev  Up  Next   Home   More Online Publications