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Irs 1040x 2012

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Irs 1040x 2012

Irs 1040x 2012 Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Irs 1040x 2012 Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Irs 1040x 2012 Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Irs 1040x 2012 Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Irs 1040x 2012 It is intended only as a guide. Irs 1040x 2012 Look in this publication for more complete information. Irs 1040x 2012   Appendix A. Irs 1040x 2012 Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Irs 1040x 2012 Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Irs 1040x 2012 Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Irs 1040x 2012 Sean enrolled as a full-time graduate student in August 2013 at California State College. Irs 1040x 2012 He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Irs 1040x 2012 His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Irs 1040x 2012 Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Irs 1040x 2012 In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Irs 1040x 2012 California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Irs 1040x 2012 California State College reports amounts billed in 2013 instead of amounts paid during 2013. Irs 1040x 2012 In completing Form 8863, the Joneses use the amounts they paid. Irs 1040x 2012 Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Irs 1040x 2012 Dave and Valerie figure their education credits by completing Form 8863. Irs 1040x 2012 They begin Form 8863 on page 2 before completing Part I on page 1. Irs 1040x 2012 Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Irs 1040x 2012 The Joneses decide to complete Part III for Carey first, as shown later. Irs 1040x 2012 They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Irs 1040x 2012 The Joneses complete a separate Part III for their son Sean. Irs 1040x 2012 They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Irs 1040x 2012 They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Irs 1040x 2012 Once they have completed Part III for each student, they figure their credits. Irs 1040x 2012 The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Irs 1040x 2012 They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Irs 1040x 2012 The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Irs 1040x 2012 They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Irs 1040x 2012 They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Irs 1040x 2012 The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Irs 1040x 2012 The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Irs 1040x 2012 They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Irs 1040x 2012 This image is too large to be displayed in the current screen. Irs 1040x 2012 Please click the link to view the image. Irs 1040x 2012 Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Irs 1040x 2012 Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Irs 1040x 2012 Less adjustments:     a. Irs 1040x 2012 Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Irs 1040x 2012 Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Irs 1040x 2012 Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Irs 1040x 2012 Total adjustments (add lines 2a, 2b, and 2c) 0 4. Irs 1040x 2012 Adjusted qualified education expenses. Irs 1040x 2012 Subtract line 3 from line 1. Irs 1040x 2012 If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Irs 1040x 2012 Please click the link to view the image. Irs 1040x 2012 Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Irs 1040x 2012 Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Irs 1040x 2012 Less adjustments:     a. Irs 1040x 2012 Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Irs 1040x 2012 Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Irs 1040x 2012 Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Irs 1040x 2012 Total adjustments (add lines 2a, 2b, and 2c) 0 4. Irs 1040x 2012 Adjusted qualified education expenses. Irs 1040x 2012 Subtract line 3 from line 1. Irs 1040x 2012 If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Irs 1040x 2012 Enter the amount from Form 8863, line 18 1. Irs 1040x 2012 1,190 2. Irs 1040x 2012 Enter the amount from Form 8863, line 9 2. Irs 1040x 2012 1,500 3. Irs 1040x 2012 Add lines 1 and 2 3. Irs 1040x 2012 2,690 4. Irs 1040x 2012 Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Irs 1040x 2012 1,000 5. Irs 1040x 2012 Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Irs 1040x 2012 0 6. Irs 1040x 2012 Subtract line 5 from line 4 6. Irs 1040x 2012 1,000 7. Irs 1040x 2012   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Irs 1040x 2012 1,000 This image is too large to be displayed in the current screen. Irs 1040x 2012 Please click the link to view the image. Irs 1040x 2012 Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Irs 1040x 2012 Please click the link to view the image. Irs 1040x 2012 Carey Jones page 2 This image is too large to be displayed in the current screen. Irs 1040x 2012 Please click the link to view the image. Irs 1040x 2012 Filled-in Form 8863 Jones page 2 Appendix B. Irs 1040x 2012 Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Irs 1040x 2012 See the text for definitions and details. Irs 1040x 2012 Do not rely on this chart alone. Irs 1040x 2012    Caution:You generally cannot claim more than one benefit for the same education expense. Irs 1040x 2012   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Irs 1040x 2012    40% of the credit may be refundable (limited to $1,000 per student). Irs 1040x 2012 Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Irs 1040x 2012 , that must be paid to the educational institution, etc. Irs 1040x 2012 , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Irs 1040x 2012   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Irs 1040x 2012 Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Irs 1040x 2012 For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Irs 1040x 2012 For each term listed below that has more than one definition, the definition for each education benefit is listed. Irs 1040x 2012 Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Irs 1040x 2012 If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Irs 1040x 2012 Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Irs 1040x 2012 They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Irs 1040x 2012 For information on a specific benefit, see the appropriate chapter in this publication. Irs 1040x 2012 Candidate for a degree:   A student who meets either of the following requirements. Irs 1040x 2012 Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Irs 1040x 2012 Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Irs 1040x 2012 Eligible educational institution:    American opportunity credit. Irs 1040x 2012 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Irs 1040x 2012 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs 1040x 2012 Coverdell education savings account (ESA). Irs 1040x 2012 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Irs 1040x 2012 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs 1040x 2012 Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Irs 1040x 2012 Education savings bond program. Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 IRA, early distributions from. Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 Lifetime learning credit. Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 Qualified tuition program (QTP). Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 Scholarships and fellowships. Irs 1040x 2012 An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Irs 1040x 2012 Student loan, cancellation of. Irs 1040x 2012 Same as Scholarships and fellowships in this category. Irs 1040x 2012 Student loan interest deduction. Irs 1040x 2012 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Irs 1040x 2012 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs 1040x 2012 Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Irs 1040x 2012 Tuition and fees deduction. Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 Eligible student:    American opportunity credit. Irs 1040x 2012 A student who meets all of the following requirements for the tax year for which the credit is being determined. Irs 1040x 2012 Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Irs 1040x 2012 Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Irs 1040x 2012 For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Irs 1040x 2012 Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Irs 1040x 2012 Lifetime learning credit. Irs 1040x 2012 A student who is enrolled in one or more courses at an eligible educational institution. Irs 1040x 2012 Student loan interest deduction. Irs 1040x 2012 A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Irs 1040x 2012 Tuition and fees deduction. Irs 1040x 2012 A student who is enrolled in one or more courses at an eligible educational institution. Irs 1040x 2012 Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Irs 1040x 2012 Modified adjusted gross income (MAGI):    American opportunity credit. Irs 1040x 2012 Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs 1040x 2012 Coverdell education savings account (ESA). Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 Education savings bond program. Irs 1040x 2012 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Irs 1040x 2012 Lifetime learning credit. Irs 1040x 2012 Same as American opportunity credit in this category. Irs 1040x 2012 Student loan interest deduction. Irs 1040x 2012 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs 1040x 2012 Tuition and fees deduction. Irs 1040x 2012 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs 1040x 2012 Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Irs 1040x 2012 Qualified education expenses:   See pertinent chapter for specific items. Irs 1040x 2012    American opportunity credit. Irs 1040x 2012 Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Irs 1040x 2012 Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Irs 1040x 2012 Does not include expenses for room and board. Irs 1040x 2012 Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Irs 1040x 2012 Coverdell education savings account (ESA). Irs 1040x 2012 Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Irs 1040x 2012 Many specialized expenses included for K–12. Irs 1040x 2012 Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Irs 1040x 2012 Education savings bond program. Irs 1040x 2012 Tuition and fees required to enroll at or attend an eligible educational institution. Irs 1040x 2012 Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Irs 1040x 2012 Does not include expenses for room and board. Irs 1040x 2012 Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Irs 1040x 2012 IRA, early distributions from. Irs 1040x 2012 Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Irs 1040x 2012 Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Irs 1040x 2012 Lifetime learning credit. Irs 1040x 2012 Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Irs 1040x 2012 Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Irs 1040x 2012 Does not include expenses for room and board. Irs 1040x 2012 Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Irs 1040x 2012 Qualified tuition program (QTP). Irs 1040x 2012 Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Irs 1040x 2012 Includes expenses for special needs services and computer access. Irs 1040x 2012 Scholarships and fellowships. Irs 1040x 2012 Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Irs 1040x 2012 Course-related items must be required of all students in the course of instruction. Irs 1040x 2012 Student loan interest deduction. Irs 1040x 2012 Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Irs 1040x 2012 Tuition and fees deduction. Irs 1040x 2012 Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Irs 1040x 2012 Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Irs 1040x 2012 Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Irs 1040x 2012 To include as tax on your current year's return an amount allowed as a credit in a prior year. Irs 1040x 2012 Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Irs 1040x 2012 Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Irs 1040x 2012 Prev  Up  Next   Home   More Online Publications
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The Irs 1040x 2012

Irs 1040x 2012 3. Irs 1040x 2012   Filing Information for Individuals in Certain U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Irs 1040x 2012 S. Irs 1040x 2012 Internal Revenue Service. Irs 1040x 2012 This chapter covers the general rules for filing returns in the five possessions. Irs 1040x 2012 You must first determine if you are a bona fide resident of the relevant possession. Irs 1040x 2012 See chapter 1 for a discussion of the requirements you must meet. Irs 1040x 2012 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. Irs 1040x 2012 Contact information is listed in this chapter under the heading for each possession. Irs 1040x 2012 American Samoa American Samoa has its own separate and independent tax system. Irs 1040x 2012 Although its tax laws are modeled on the U. Irs 1040x 2012 S. Irs 1040x 2012 Internal Revenue Code, there are certain differences. Irs 1040x 2012 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. Irs 1040x 2012 The fax number is (684) 633-1513. Irs 1040x 2012 You can get forms and publications at www. Irs 1040x 2012 americansamoa. Irs 1040x 2012 gov. Irs 1040x 2012 The addresses and phone numbers listed above are subject to change. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Irs 1040x 2012 S. Irs 1040x 2012 tax on their American Samoa source income. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 citizen or resident alien. Irs 1040x 2012   If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Irs 1040x 2012 An American Samoa tax return reporting your gross income from worldwide sources. Irs 1040x 2012 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. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Irs 1040x 2012 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Irs 1040x 2012 S. Irs 1040x 2012 Government employees under Special Rules for American Samoa, later). Irs 1040x 2012 To exclude American Samoa source income, attach a completed Form 4563 to your U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (see Form 4563 for more information). Irs 1040x 2012 If you are excluding American Samoa source income on your U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 For more information, see Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 Nonresident alien. Irs 1040x 2012   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. Irs 1040x 2012 An American Samoa tax return reporting worldwide income. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040, U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 For more information, see U. Irs 1040x 2012 S. Irs 1040x 2012 Government employees under Special Rules for American Samoa, later. Irs 1040x 2012 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (see Form 4563 , below, for more information). Irs 1040x 2012 For all other tax purposes, however, you will be treated as a nonresident alien individual. Irs 1040x 2012 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. Irs 1040x 2012 There are also limitations on what deductions and credits are allowed. Irs 1040x 2012 See Publication 519 for more information. Irs 1040x 2012 Form 4563. Irs 1040x 2012   If you must file a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Form 4563 cannot be filed by itself. Irs 1040x 2012 There is an example of a filled-in Form 4563 in chapter 5. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 Self-employment tax. Irs 1040x 2012   If you are not required to file a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Irs 1040x 2012 Additional Medicare Tax. Irs 1040x 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs 1040x 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. Irs 1040x 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 Net Investment Income Tax. Irs 1040x 2012   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 g. Irs 1040x 2012 , $200,000 for single filers. Irs 1040x 2012 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs 1040x 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Irs 1040x 2012 Estimated tax payments. Irs 1040x 2012   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. Irs 1040x 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 irs. Irs 1040x 2012 gov/e-pay. Irs 1040x 2012   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 and American Samoa tax returns, and claims a foreign tax credit on the U. Irs 1040x 2012 S. Irs 1040x 2012 return for taxes paid to American Samoa. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 citizen or resident alien. Irs 1040x 2012   If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 An American Samoa tax return reporting only your income from sources within American Samoa. Irs 1040x 2012 Wages for services performed in American Samoa, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from sources within American Samoa. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return reporting your income from worldwide sources. Irs 1040x 2012 You can take a credit against your U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return. Irs 1040x 2012 De minimis exception to determining source of income. Irs 1040x 2012   In certain situations you will not have income from a possession. Irs 1040x 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs 1040x 2012 Nonresident alien. Irs 1040x 2012   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. Irs 1040x 2012 An American Samoa tax return reporting only your income from sources within American Samoa. Irs 1040x 2012 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from sources within American Samoa. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040NR, U. Irs 1040x 2012 S. Irs 1040x 2012 Nonresident Alien Income Tax Return) reporting U. Irs 1040x 2012 S. Irs 1040x 2012 source income according to the rules for a nonresident alien. Irs 1040x 2012 See the Instructions for Form 1040NR. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments to: Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Irs 1040x 2012 Civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040) and a state and/or local tax return, if required. Irs 1040x 2012 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. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Government employees. Irs 1040x 2012   If you are employed in American Samoa by the U. Irs 1040x 2012 S. Irs 1040x 2012 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Irs 1040x 2012 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. Irs 1040x 2012   Wages and salaries paid to employees of the U. Irs 1040x 2012 S. Irs 1040x 2012 Government and its agencies are also subject to U. Irs 1040x 2012 S. Irs 1040x 2012 federal income tax. Irs 1040x 2012 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 tax return. Irs 1040x 2012   If you report government wages on both your U. Irs 1040x 2012 S. Irs 1040x 2012 and American Samoa tax returns, you can take a credit on your U. Irs 1040x 2012 S. Irs 1040x 2012 tax return for income taxes paid or accrued to American Samoa. Irs 1040x 2012 Figure the credit on Form 1116, and attach that form to your U. Irs 1040x 2012 S. Irs 1040x 2012 tax return, Form 1040. Irs 1040x 2012 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. Irs 1040x 2012 Moving expense deduction. Irs 1040x 2012   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Irs 1040x 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. Irs 1040x 2012 S. Irs 1040x 2012 earned income. Irs 1040x 2012   If your move was to American Samoa, report your deduction for moving expenses as follows. Irs 1040x 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Irs 1040x 2012 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Irs 1040x 2012 S. Irs 1040x 2012 tax returns. Irs 1040x 2012 Also, for purposes of a tax credit against your U. Irs 1040x 2012 S. Irs 1040x 2012 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Irs 1040x 2012   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Irs 1040x 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Irs 1040x 2012 See Double Taxation in chapter 4. Irs 1040x 2012 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Irs 1040x 2012 Although it is modeled after the U. Irs 1040x 2012 S. Irs 1040x 2012 system, there are differences in law and tax rates. Irs 1040x 2012 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. Irs 1040x 2012 O. Irs 1040x 2012 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Irs 1040x 2012    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Irs 1040x 2012 You can access the Hacienda website at www. Irs 1040x 2012 hacienda. Irs 1040x 2012 gobierno. Irs 1040x 2012 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Irs 1040x 2012 gobierno. Irs 1040x 2012 pr. Irs 1040x 2012 The addresses and phone numbers listed above are subject to change. Irs 1040x 2012 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Irs 1040x 2012 The income reported on each return depends on your residency status in Puerto Rico. Irs 1040x 2012 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Irs 1040x 2012 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 citizen or resident alien. Irs 1040x 2012   If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 A Puerto Rico tax return reporting income from worldwide sources. Irs 1040x 2012 If you report U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Irs 1040x 2012 However, see U. Irs 1040x 2012 S. Irs 1040x 2012 Government employees under Special Rules for Puerto Rico, later, for an exception. Irs 1040x 2012 If you are excluding Puerto Rico income on your U. Irs 1040x 2012 S. Irs 1040x 2012 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Irs 1040x 2012 For more information, see Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 If all of your income is from Puerto Rico sources, you are not required to file a U. Irs 1040x 2012 S. Irs 1040x 2012 tax return. Irs 1040x 2012 However, if you have self-employment income, see Self-employment tax , later. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 citizen only. Irs 1040x 2012   If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 Government or its agencies) that you earned before the date you changed your residence. Irs 1040x 2012 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Irs 1040x 2012 Nonresident alien. Irs 1040x 2012   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. Irs 1040x 2012 A Puerto Rico tax return reporting income from worldwide sources. Irs 1040x 2012 If you report U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 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). Irs 1040x 2012 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Irs 1040x 2012 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. Irs 1040x 2012 There are also limitations on what deductions and credits are allowed. Irs 1040x 2012 See Publication 519 for more information. Irs 1040x 2012 Self-employment tax. Irs 1040x 2012   If you have no U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Additional Medicare Tax. Irs 1040x 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs 1040x 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. Irs 1040x 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 Net Investment Income Tax. Irs 1040x 2012   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 g. Irs 1040x 2012 , $200,000 for single filers. Irs 1040x 2012 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs 1040x 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Irs 1040x 2012 Estimated tax payments. Irs 1040x 2012   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)). Irs 1040x 2012   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. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 irs. Irs 1040x 2012 gov/e-pay. Irs 1040x 2012   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Irs 1040x 2012 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. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 citizen or resident alien. Irs 1040x 2012   If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Irs 1040x 2012 Wages for services performed in Puerto Rico, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from Puerto Rico sources. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return reporting income from worldwide sources. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 taxes (see chapter 4 for more information). Irs 1040x 2012 Nonresident alien. Irs 1040x 2012   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. Irs 1040x 2012 A Puerto Rico tax return reporting only your income from Puerto Rico sources. Irs 1040x 2012 Wages for services performed in Puerto Rico, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from Puerto Rico sources. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040NR) according to the rules for a nonresident alien. Irs 1040x 2012 See the Instructions for Form 1040NR. Irs 1040x 2012 De minimis exception to determining source of income. Irs 1040x 2012   In certain situations you will not have income from a possession. Irs 1040x 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs 1040x 2012 Use the addresses listed below to file your U. Irs 1040x 2012 S. Irs 1040x 2012 and Puerto Rico income tax returns. Irs 1040x 2012 If you are not including a check or a money order, send your U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments to: Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 O. Irs 1040x 2012 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Irs 1040x 2012 O. Irs 1040x 2012 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Irs 1040x 2012 S. Irs 1040x 2012 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Government employees. Irs 1040x 2012   Wages and cost-of-living allowances paid by the U. Irs 1040x 2012 S. Irs 1040x 2012 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Irs 1040x 2012 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Irs 1040x 2012 S. Irs 1040x 2012 tax. Irs 1040x 2012 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. Irs 1040x 2012   These wages are also subject to U. Irs 1040x 2012 S. Irs 1040x 2012 tax, but the cost-of-living allowances are excludable. Irs 1040x 2012 A foreign tax credit is available in order to avoid double taxation. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Irs 1040x 2012 Civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040) and a state and/or local tax return, if required. Irs 1040x 2012 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. Irs 1040x 2012 Income from sources outside Puerto Rico and the United States. Irs 1040x 2012   If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 In addition to your Puerto Rico and U. Irs 1040x 2012 S. Irs 1040x 2012 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Irs 1040x 2012 To avoid double taxation, a foreign tax credit is generally available for either the U. Irs 1040x 2012 S. Irs 1040x 2012 or Puerto Rico return. Irs 1040x 2012 Example. Irs 1040x 2012 Thomas Red is a bona fide resident of Puerto Rico and a U. Irs 1040x 2012 S. Irs 1040x 2012 citizen. Irs 1040x 2012 He traveled to the Dominican Republic and worked in the construction industry for 1 month. Irs 1040x 2012 His wages were $20,000. Irs 1040x 2012 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. Irs 1040x 2012 He may also have to file a tax return with the Dominican Republic. Irs 1040x 2012 Moving expense deduction. Irs 1040x 2012   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Irs 1040x 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. Irs 1040x 2012 S. Irs 1040x 2012 earned income. Irs 1040x 2012   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Irs 1040x 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Irs 1040x 2012 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Irs 1040x 2012 S. Irs 1040x 2012 tax returns. Irs 1040x 2012 Also, for purposes of a tax credit against your U. Irs 1040x 2012 S. Irs 1040x 2012 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Irs 1040x 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs 1040x 2012 Additional child tax credit. Irs 1040x 2012   If you are not required to file a U. Irs 1040x 2012 S. Irs 1040x 2012 income tax return, this credit is available only if you meet all three of the following conditions. Irs 1040x 2012 You were a bona fide resident of Puerto Rico during the entire tax year. Irs 1040x 2012 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Irs 1040x 2012 You had three or more qualifying children. Irs 1040x 2012 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Irs 1040x 2012 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Irs 1040x 2012 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Irs 1040x 2012 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Irs 1040x 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Irs 1040x 2012 See Double Taxation in chapter 4. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 O. Irs 1040x 2012 Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Irs 1040x 2012 You can order forms and publications through the fax at (670) 664-1015. Irs 1040x 2012 You can get forms and publications at www. Irs 1040x 2012 cnmidof. Irs 1040x 2012 net. Irs 1040x 2012 The addresses and phone numbers listed above are subject to change. Irs 1040x 2012 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. Irs 1040x 2012 Your residency status with regard to the CNMI determines which return you will file. Irs 1040x 2012 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Irs 1040x 2012 Bona Fide Resident of the CNMI If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Include income from worldwide sources on your CNMI return. Irs 1040x 2012 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. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 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. Irs 1040x 2012 However, if you were self-employed in 2013, see Self-employment tax , later. Irs 1040x 2012 Example. Irs 1040x 2012 David Gold was a bona fide resident of the CNMI for 2013. Irs 1040x 2012 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Irs 1040x 2012 S. Irs 1040x 2012 corporations that carry on business mainly in the United States. Irs 1040x 2012 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Irs 1040x 2012 He reports his total income of $34,000 on the CNMI return. Irs 1040x 2012   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. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Include income from worldwide sources on your U. Irs 1040x 2012 S. Irs 1040x 2012 return. Irs 1040x 2012 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. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 Note. Irs 1040x 2012 You may also need to complete Form 5074. Irs 1040x 2012 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Irs 1040x 2012 Form 5074. Irs 1040x 2012   If you file a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012   The United States and the CNMI use this form to divide your income taxes. Irs 1040x 2012   There is an example of a filled-in Form 5074 in chapter 5. Irs 1040x 2012 De minimis exception to determining source of income. Irs 1040x 2012   In certain situations you will not have income from a possession. Irs 1040x 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs 1040x 2012 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments to: Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 A CNMI tax return reporting only your income from sources within the CNMI. Irs 1040x 2012 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from sources within the CNMI. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040NR) reporting U. Irs 1040x 2012 S. Irs 1040x 2012 source income according to the rules for a nonresident alien. Irs 1040x 2012 See the instructions for Form 1040NR. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments to:  Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 citizen or a U. Irs 1040x 2012 S. Irs 1040x 2012 resident alien during the tax year, file your income tax return with the CNMI. Irs 1040x 2012 Include income from worldwide sources on your CNMI return. Irs 1040x 2012 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Irs 1040x 2012 O. Irs 1040x 2012 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Irs 1040x 2012 Joint return. Irs 1040x 2012   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. Irs 1040x 2012 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. Irs 1040x 2012 If the spouse with the greater AGI is a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 For this purpose, income is determined without regard to community property laws. Irs 1040x 2012 Example. Irs 1040x 2012 Marsha Blue, a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Marsha earned $65,000 as a computer programmer in the United States. Irs 1040x 2012 Her spouse earned $20,000 as an artist in the CNMI. Irs 1040x 2012 Marsha and her spouse will file a joint return. Irs 1040x 2012 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. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If you are a member of the U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 Civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040) and a state and/or local tax return, if required. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return. Irs 1040x 2012 Moving expense deduction. Irs 1040x 2012   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Irs 1040x 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. Irs 1040x 2012 S. Irs 1040x 2012 earned income. Irs 1040x 2012   If your move was to the CNMI, report your deduction for moving expenses as follows. Irs 1040x 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Irs 1040x 2012 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. Irs 1040x 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs 1040x 2012 Foreign tax credit. Irs 1040x 2012   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Irs 1040x 2012 S. Irs 1040x 2012 income tax return for tax paid to the CNMI. Irs 1040x 2012 Self-employment tax. Irs 1040x 2012   If you have no U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Additional Medicare Tax. Irs 1040x 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs 1040x 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. Irs 1040x 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 Estimated tax payments. Irs 1040x 2012   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. Irs 1040x 2012 Payment of estimated tax. Irs 1040x 2012   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. Irs 1040x 2012 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. Irs 1040x 2012 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Irs 1040x 2012   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). Irs 1040x 2012 For this purpose, income is determined without regard to community property laws. Irs 1040x 2012 Early payment. Irs 1040x 2012   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Irs 1040x 2012 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Irs 1040x 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 irs. Irs 1040x 2012 gov/e-pay. Irs 1040x 2012   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Irs 1040x 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Irs 1040x 2012 See Double Taxation in chapter 4. Irs 1040x 2012 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Irs 1040x 2012 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. Irs 1040x 2012 O. Irs 1040x 2012 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Irs 1040x 2012 You can order forms and publications through the fax at (671) 633-2643. Irs 1040x 2012 You can get forms and publications at www. Irs 1040x 2012 guamtax. Irs 1040x 2012 com. Irs 1040x 2012 The addresses and phone numbers listed above are subject to change. Irs 1040x 2012 Which Return To File Bona fide residents of Guam are subject to special U. Irs 1040x 2012 S. Irs 1040x 2012 tax rules. Irs 1040x 2012 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Irs 1040x 2012 Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Irs 1040x 2012 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Irs 1040x 2012 Include income from worldwide sources on your Guam return. Irs 1040x 2012 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. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 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. Irs 1040x 2012 However, if you were self-employed in 2013, see Self-employment tax , later. Irs 1040x 2012 Example. Irs 1040x 2012 Gary Barker was a bona fide resident of Guam for 2013. Irs 1040x 2012 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Irs 1040x 2012 S. Irs 1040x 2012 corporations that carry on business mainly in the United States. Irs 1040x 2012 He must file a 2013 income tax return with the Government of Guam. Irs 1040x 2012 He reports his total income of $27,000 on the Guam return. Irs 1040x 2012 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. Irs 1040x 2012 O. Irs 1040x 2012 Box 23607 GMF, GU 96921 U. Irs 1040x 2012 S. Irs 1040x 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Include income from worldwide sources on your U. Irs 1040x 2012 S. Irs 1040x 2012 return. Irs 1040x 2012 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. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 You may also need to complete Form 5074. Irs 1040x 2012 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Irs 1040x 2012 Form 5074. Irs 1040x 2012   If you file a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012   The United States and Guam use this form to divide your income taxes. Irs 1040x 2012   See the Illustrated Example of Form 5074 in chapter 5. Irs 1040x 2012 De minimis exception to determining source of income. Irs 1040x 2012   In certain situations you will not have income from a possession. Irs 1040x 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 A Guam tax return reporting only your income from sources within Guam. Irs 1040x 2012 In this situation, wages for services performed in Guam, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from sources within Guam. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040NR) reporting U. Irs 1040x 2012 S. Irs 1040x 2012 source income according to the rules for a nonresident alien. Irs 1040x 2012 See the instructions for Form 1040NR. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments to:  Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 citizen or a U. Irs 1040x 2012 S. Irs 1040x 2012 resident alien during the tax year, file your income tax return with Guam. Irs 1040x 2012 Include income from worldwide sources on your Guam return. Irs 1040x 2012 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Irs 1040x 2012 O. Irs 1040x 2012 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Irs 1040x 2012 Joint return. Irs 1040x 2012   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. Irs 1040x 2012 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. Irs 1040x 2012 If the spouse with the greater AGI is a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 For this purpose, income is determined without regard to community property laws. Irs 1040x 2012 Example. Irs 1040x 2012 Bill Whiting, a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Bill earned $45,000 as an engineer in the United States. Irs 1040x 2012 His spouse earned $15,000 as a teacher in Guam. Irs 1040x 2012 Bill and his spouse will file a joint return. Irs 1040x 2012 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. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If you are a member of the U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 Civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040) and a state and/or local tax return, if required. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return. Irs 1040x 2012 Moving expense deduction. Irs 1040x 2012   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Irs 1040x 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. Irs 1040x 2012 S. Irs 1040x 2012 earned income. Irs 1040x 2012   If your move was to Guam, report your deduction for moving expenses as follows. Irs 1040x 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Irs 1040x 2012 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. Irs 1040x 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs 1040x 2012 Foreign tax credit. Irs 1040x 2012   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Irs 1040x 2012 S. Irs 1040x 2012 income tax return for tax paid to Guam. Irs 1040x 2012 Self-employment tax. Irs 1040x 2012   If you have no U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Additional Medicare Tax. Irs 1040x 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs 1040x 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. Irs 1040x 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 Estimated tax payments. Irs 1040x 2012   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. Irs 1040x 2012 Payment of estimated tax. Irs 1040x 2012   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. Irs 1040x 2012 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. Irs 1040x 2012 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Irs 1040x 2012   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). Irs 1040x 2012 For this purpose, income is determined without regard to community property laws. Irs 1040x 2012 Early payment. Irs 1040x 2012   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Irs 1040x 2012 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Irs 1040x 2012   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. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 irs. Irs 1040x 2012 gov/e-pay. Irs 1040x 2012   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Irs 1040x 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Irs 1040x 2012 See Double Taxation in chapter 4. Irs 1040x 2012 The U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands The U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Irs 1040x 2012 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Irs 1040x 2012 Where To Get Forms and Information For information about filing your U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands tax return or about Form 1040INFO, in St. Irs 1040x 2012 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Irs 1040x 2012 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Irs 1040x 2012 You can order forms and publications through the fax at (340) 774-2672. Irs 1040x 2012 For information about filing your U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands tax return or about Form 1040INFO, in St. Irs 1040x 2012 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Irs 1040x 2012 I. Irs 1040x 2012 00820–4421 You can order forms and publications by calling (340) 773-1040. Irs 1040x 2012 You can order forms and publications through the fax at (340) 773-1006. Irs 1040x 2012 You can access the USVI website at www. Irs 1040x 2012 viirb. Irs 1040x 2012 com. Irs 1040x 2012 The addresses and phone numbers listed above are subject to change. Irs 1040x 2012 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Irs 1040x 2012 S. Irs 1040x 2012 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Irs 1040x 2012 Include your worldwide income on your USVI return. Irs 1040x 2012 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. Irs 1040x 2012 Pay any balance of tax due with your tax return. Irs 1040x 2012 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Irs 1040x 2012 S. Irs 1040x 2012 income tax. Irs 1040x 2012 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. Irs 1040x 2012 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Irs 1040x 2012 For more information, see Self-employment tax under Special Rules for the USVI, later. Irs 1040x 2012 Form 1040INFO. Irs 1040x 2012   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. Irs 1040x 2012 Attach Form 1040INFO to your USVI tax return before filing. Irs 1040x 2012 You can get Form 1040INFO by contacting the address or website given earlier. Irs 1040x 2012   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. Irs 1040x 2012 Thomas, VI 00802 U. Irs 1040x 2012 S. Irs 1040x 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 File your original Form 1040 with the United States and file a signed copy of the U. Irs 1040x 2012 S. Irs 1040x 2012 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Irs 1040x 2012 Use Form 8689 to figure the amount of tax you must pay to the USVI. Irs 1040x 2012 Form 8689. Irs 1040x 2012   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Irs 1040x 2012 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 To receive credit on your U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 On the dotted line next to line 72, enter “Form 8689” and show the amounts. Irs 1040x 2012   See the illustrated example in chapter 5. Irs 1040x 2012 De minimis exception to determining source of income. Irs 1040x 2012   In certain situations you will not have income from a possession. Irs 1040x 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Irs 1040x 2012 S. Irs 1040x 2012 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Irs 1040x 2012 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. Irs 1040x 2012 A USVI tax return reporting only your income from sources within the USVI. Irs 1040x 2012 In this situation, wages for services performed in the USVI, whether for a private employer, the U. Irs 1040x 2012 S. Irs 1040x 2012 Government, or otherwise, is income from sources within the USVI. Irs 1040x 2012 A U. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040NR) reporting U. Irs 1040x 2012 S. Irs 1040x 2012 source income according to the rules for a nonresident alien. Irs 1040x 2012 See the instructions for Form 1040NR. Irs 1040x 2012   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. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Irs 1040x 2012 O. Irs 1040x 2012 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. Irs 1040x 2012 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Irs 1040x 2012 Joint return. Irs 1040x 2012   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. Irs 1040x 2012 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. Irs 1040x 2012 If the spouse with the greater AGI is a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 For this purpose, income is determined without regard to community property laws. Irs 1040x 2012 Example. Irs 1040x 2012 Marge Birch, a U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Marge earned $55,000 as an architect in the United States. Irs 1040x 2012 Her spouse earned $30,000 as a librarian in the USVI. Irs 1040x 2012 Marge and her spouse will file a joint return. Irs 1040x 2012 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. Irs 1040x 2012 U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If you are a member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces who qualified as a bona fide resident of the U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands in a prior tax year, your absence from the U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands solely in compliance with military orders will not change your bona fide residency. Irs 1040x 2012 If you did not qualify as a bona fide resident of the U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands in a prior tax year, your presence in the U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands. Irs 1040x 2012 Civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces. Irs 1040x 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Irs 1040x 2012 S. Irs 1040x 2012 Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return (Form 1040) and a state and/or local tax return, if required. Irs 1040x 2012 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. Irs 1040x 2012 S. Irs 1040x 2012 tax return. Irs 1040x 2012 In this case, follow the guidance under U. Irs 1040x 2012 S. Irs 1040x 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Irs 1040x 2012 Moving expense deduction. Irs 1040x 2012   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Irs 1040x 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. Irs 1040x 2012 S. Irs 1040x 2012 earned income. Irs 1040x 2012   If your move was to the USVI, report your deduction for moving expenses as follows. Irs 1040x 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Irs 1040x 2012 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. Irs 1040x 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Irs 1040x 2012 Foreign tax credit. Irs 1040x 2012   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Irs 1040x 2012 S. Irs 1040x 2012 income tax return for tax paid to the USVI. Irs 1040x 2012 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). Irs 1040x 2012 Self-employment tax. Irs 1040x 2012   If you have no U. Irs 1040x 2012 S. Irs 1040x 2012 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. Irs 1040x 2012 Additional Medicare Tax. Irs 1040x 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs 1040x 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. Irs 1040x 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. Irs 1040x 2012 S. Irs 1040x 2012 Tax Return in chapter 4. Irs 1040x 2012 Estimated tax payments. Irs 1040x 2012   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. Irs 1040x 2012   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. Irs 1040x 2012 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. Irs 1040x 2012 irs. Irs 1040x 2012 gov/e-pay. Irs 1040x 2012   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Irs 1040x 2012 Extension of time to file. Irs 1040x 2012   You can get an automatic 6-month extension of time to file your tax return. Irs 1040x 2012 See Extension of Time To File in chapter 4. Irs 1040x 2012 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. Irs 1040x 2012 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. Irs 1040x 2012 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Irs 1040x 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Irs 1040x 2012 S. Irs 1040x 2012 Virgin Islands. Irs 1040x 2012 See Double Taxation in chapter 4. Irs 1040x 2012 Prev  Up  Next   Home   More Online Publications