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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

H&r Block Efile Free

H&r Block BasicFile Tax ReturnHow To File A Tax Extension For FreeFile 2011 California State TaxesH&r Block 1040nrFile State Income Tax Only2010 Tax FormsFile State Taxes Only Online2010 Income Tax FormsHow To File Taxes From 2011Taxact Login Tax ReturnFile 1040ez Online FreeFree 2012 E FileFederal Tax Forms 1040 Ez1040ez Tax TablesIrs Estimated Tax Forms 2011Www.freestatetaxsites.comFree Tax Service2011 Income Tax ReturnsAmending A Tax Return OnlineHow Do I Fill Out A 1040xCan I File My State Taxes Online For Free940 Tax Form 2012Form 1040x 2012My Pay GovTax Return AmendmentForm 1040 EsHr Block Online Free Tax FilingCan I File 1040x ElectronicallyFile Amended Tax ReturnAmended TaxEfile Online For Free TodayIrs Form 1040ez 2010File An Amended Tax Return For 2012Irs Forms 1040Form 1040ezWww.1040ez.comH&r Block Free Online E File1040ez Form 2010How To Do Amended Tax Return On Turbotax

H&r Block Efile Free

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

USA.gov for the Self-Employed

Find resources for the self-employed, including financial assistance, hiring, laws, scams and fraud, taxes and more.

Financial Assistance

The H&r Block Efile Free

H&r block efile free Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. H&r block efile free Para pedir formularios y publicaciones. H&r block efile free Preguntas sobre los impuestos. H&r block efile free Todo material en esta publicación puede ser reimpreso gratuitamente. H&r block efile free Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. H&r block efile free Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. H&r block efile free Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. H&r block efile free Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. H&r block efile free Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. H&r block efile free Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. H&r block efile free Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. H&r block efile free Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. H&r block efile free La mayor parte de estos cambios se abordan en más detalle en esta publicación. H&r block efile free Acontecimientos futuros. H&r block efile free  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. H&r block efile free irs. H&r block efile free gov/pub17sp. H&r block efile free Impuesto Adicional del Medicare. H&r block efile free  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. H&r block efile free 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. H&r block efile free El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. H&r block efile free Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. H&r block efile free Impuesto sobre los ingresos netos de inversión. H&r block efile free  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). H&r block efile free Este impuesto es el 3. H&r block efile free 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. H&r block efile free Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. H&r block efile free Cambio en las tasas tributarias. H&r block efile free  La tasa tributaria mayor es de 39. H&r block efile free 6%. H&r block efile free Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. H&r block efile free Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. H&r block efile free  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. H&r block efile free Vea el capítulo 16 . H&r block efile free Gastos médicos y dentales. H&r block efile free  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. H&r block efile free 5% si usted o su cónyuge tiene 65 años de edad o más). H&r block efile free Vea el capítulo 21 . H&r block efile free Aumento de la cantidad de la exención personal para determinados contribuyentes. H&r block efile free  La exención personal que le corresponde a usted ha aumentado a $3,900. H&r block efile free Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. H&r block efile free Vea el capítulo 3 . H&r block efile free Límite sobre las deducciones detalladas. H&r block efile free  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. H&r block efile free Vea el capítulo 29 . H&r block efile free Matrimonio entre el mismo sexo. H&r block efile free  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. H&r block efile free Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. H&r block efile free Vea el capítulo 2 . H&r block efile free Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. H&r block efile free Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . H&r block efile free Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). H&r block efile free  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). H&r block efile free Vea el capítulo 5 . H&r block efile free Créditos tributarios que vencen. H&r block efile free  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. H&r block efile free Usted no puede reclamar ninguno de éstos en su declaración del año 2013. H&r block efile free Vea el capítulo 37 . H&r block efile free Esquemas de inversión de tipo Ponzi. H&r block efile free  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. H&r block efile free Vea el capítulo 25 . H&r block efile free Método simplificado para la deducción por oficina en el hogar. H&r block efile free  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. H&r block efile free Vea la Publicación 587, disponible en inglés. H&r block efile free Tarifas estándar por milla. H&r block efile free  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. H&r block efile free Vea el capítulo 26 . H&r block efile free Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. H&r block efile free Vea el capítulo 21 . H&r block efile free Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. H&r block efile free Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. H&r block efile free Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. H&r block efile free Muchos de estos asuntos se explican más adelante en esta publicación. H&r block efile free Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. H&r block efile free  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. H&r block efile free Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. H&r block efile free Vea el capítulo 1 . H&r block efile free Proteja su documentación tributaria contra el robo de identidad. H&r block efile free  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. H&r block efile free Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. H&r block efile free Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. H&r block efile free Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . H&r block efile free Números de identificación del contribuyente. H&r block efile free  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. H&r block efile free Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. H&r block efile free Por lo general, este número es el número de Seguro Social de la persona. H&r block efile free Vea el capítulo 1 . H&r block efile free Ingreso de fuentes en el extranjero. H&r block efile free  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. H&r block efile free Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. H&r block efile free Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). H&r block efile free Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. H&r block efile free Para más detalles, vea la Publicación 54, Tax Guide for U. H&r block efile free S. H&r block efile free Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. H&r block efile free Activos financieros extranjeros. H&r block efile free  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. H&r block efile free Vea www. H&r block efile free IRS. H&r block efile free gov/form8938, en inglés, para más detalles. H&r block efile free Prórroga automática de 6 meses para presentar la declaración de impuestos. H&r block efile free  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. H&r block efile free Vea el capítulo 1 . H&r block efile free Incluya su número de teléfono en la declaración. H&r block efile free  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. H&r block efile free Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. H&r block efile free Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. H&r block efile free Pago de los impuestos. H&r block efile free   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. H&r block efile free Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. H&r block efile free Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. H&r block efile free Vea el capítulo 1 . H&r block efile free Maneras más rápidas de presentar su declaración. H&r block efile free  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. H&r block efile free Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. H&r block efile free Vea el capítulo 1 . H&r block efile free Presentación electrónica gratuita de la declaración. H&r block efile free  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. H&r block efile free Vea el capítulo 1 . H&r block efile free Cambio de dirección. H&r block efile free  Si cambia de dirección, debe notificarle al IRS. H&r block efile free Vea el tema titulado Cambio de Dirección , en el capítulo 1. H&r block efile free Reembolsos de una declaración presentada fuera de plazo. H&r block efile free  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. H&r block efile free Vea el capítulo 1 . H&r block efile free Declaraciones de impuestos frívolas. H&r block efile free  El IRS ha publicado una lista de posturas identificadas como frívolas. H&r block efile free La multa por presentar una declaración de impuestos frívola es de $5,000. H&r block efile free Vea el capítulo 1 . H&r block efile free Reclamación errónea de reembolso o crédito. H&r block efile free  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. H&r block efile free Vea el capítulo 1 . H&r block efile free Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. H&r block efile free   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. H&r block efile free Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. H&r block efile free Servicio a los contribuyentes. H&r block efile free  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. H&r block efile free Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. H&r block efile free Mandato para preparadores de impuestos sobre el sistema e-file. H&r block efile free  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. H&r block efile free Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. H&r block efile free Inspector General del Tesoro para la Administración Tributaria. H&r block efile free   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). H&r block efile free Puede mantenerse anónimo. H&r block efile free Fotografías de niños desaparecidos. H&r block efile free  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). H&r block efile free Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. H&r block efile free Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. H&r block efile free Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. H&r block efile free La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. H&r block efile free Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. H&r block efile free Cómo está organizada esta publicación. H&r block efile free   Esta publicación sigue de cerca el Formulario 1040, U. H&r block efile free S. H&r block efile free Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. H&r block efile free Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. H&r block efile free Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. H&r block efile free No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. H&r block efile free Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. H&r block efile free   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. H&r block efile free Qué se incluye en esta publicación. H&r block efile free   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. H&r block efile free La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. H&r block efile free Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. H&r block efile free Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. H&r block efile free La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. H&r block efile free   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. H&r block efile free También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. H&r block efile free   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. H&r block efile free Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. H&r block efile free Iconos. H&r block efile free   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. H&r block efile free Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. H&r block efile free Qué no se incluye en esta publicación. H&r block efile free   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. H&r block efile free Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). H&r block efile free   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. H&r block efile free Publicación 535, Business Expenses (Gastos de negocios), en inglés. H&r block efile free Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. H&r block efile free Ayuda del IRS. H&r block efile free   Existen muchas maneras en que puede obtener ayuda del IRS. H&r block efile free Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. H&r block efile free Comentarios y sugerencias. H&r block efile free   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. H&r block efile free   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block efile free NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. H&r block efile free Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. H&r block efile free   Usted nos puede enviar comentarios desde la página web www. H&r block efile free irs. H&r block efile free gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). H&r block efile free   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. H&r block efile free Para pedir formularios y publicaciones. H&r block efile free   Visite www. H&r block efile free irs. H&r block efile free gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. H&r block efile free  Internal Revenue Service 1201 N. H&r block efile free Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. H&r block efile free   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. H&r block efile free gov/espanol o llame al 1-800-829-1040. H&r block efile free No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. H&r block efile free Misión del IRS. H&r block efile free   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. H&r block efile free Tabla 1. H&r block efile free Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. H&r block efile free Un sitio en Internet o una dirección de correo electrónico. H&r block efile free Una dirección que podría necesitar. H&r block efile free Documentos que debería mantener en su documentación personal. H&r block efile free Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. H&r block efile free Un número de teléfono importante. H&r block efile free Información que podría necesitar. H&r block efile free Prev  Up  Next   Home   More Online Publications