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Printable 1040ez Tax Form

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Printable 1040ez Tax Form

Printable 1040ez tax form Publication 596SP - Introductory Material Table of Contents Acontecimientos Futuros ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? ¿Necesito esta Publicación? ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Puedo Encontrar Rápidamente Información Específica? ¿Hay Ayuda Disponible en Internet? Qué Hay de Nuevo para el año 2013 Recordatorios Acontecimientos Futuros Para la información más actualizada sobre los acontecimientos que afectan la Publicación 596(SP), tales como legislación promulgada después de su publicación, visite www. Printable 1040ez tax form irs. Printable 1040ez tax form gov/pub596sp, en inglés. Printable 1040ez tax form ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para aquellas personas que trabajan y que reciben ingreso del trabajo inferior a $51,567. Printable 1040ez tax form Un crédito tributario significa que va a tener más dinero disponible porque reduce la cantidad de impuesto a pagar. Printable 1040ez tax form El crédito por ingreso del trabajo (EIC) también podría proporcionarle un reembolso. Printable 1040ez tax form ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? Para tener derecho al crédito por ingreso del trabajo (EIC), tiene que cumplir determinados requisitos. Printable 1040ez tax form Dichos requisitos se resumen en la Tabla 1. Printable 1040ez tax form Tabla 1. Printable 1040ez tax form Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Printable 1040ez tax form Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que le corresponda. Printable 1040ez tax form Tercero, tiene que cumplir el requisito de esta columna. Printable 1040ez tax form Capítulo 1. Printable 1040ez tax form  Requisitos para Todos Capítulo 2. Printable 1040ez tax form  Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Capítulo 3. Printable 1040ez tax form  Requisitos que Tiene que Cumplir si no Tiene un Hijo Calificado Capítulo 4. Printable 1040ez tax form  Calcular y Reclamar el Crédito por Ingreso del Trabajo (EIC) 1. Printable 1040ez tax form Tiene que tener  ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Printable 1040ez tax form 2. Printable 1040ez tax form Tiene que tener un número de Seguro Social válido. Printable 1040ez tax form   3. Printable 1040ez tax form Su estado civil para efectos de la declaración no puede ser  “casado que presenta la declaración por separado”. Printable 1040ez tax form   4. Printable 1040ez tax form Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Printable 1040ez tax form   5. Printable 1040ez tax form No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con el ingreso del trabajo en el extranjero). Printable 1040ez tax form   6. Printable 1040ez tax form Sus ingresos procedentes de inversiones tienen que ser de $3,300 o menos. Printable 1040ez tax form    7. Printable 1040ez tax form Tiene que haber recibido ingreso del trabajo. Printable 1040ez tax form 8. Printable 1040ez tax form Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de declaración conjunta. Printable 1040ez tax form   9. Printable 1040ez tax form Soló una persona puede utilizar su hijo calificado para fines de reclamar el crédito por ingreso del trabajo (EIC). Printable 1040ez tax form   10. Printable 1040ez tax form Usted no puede ser el hijo calificado de otra persona. Printable 1040ez tax form 11. Printable 1040ez tax form Tiene que tener por lo menos 25 años de edad pero menos de 65 años de edad. Printable 1040ez tax form   12. Printable 1040ez tax form Usted no puede ser dependiente de otra persona. Printable 1040ez tax form   13. Printable 1040ez tax form Usted no puede ser el hijo calificado de otra persona. Printable 1040ez tax form   14. Printable 1040ez tax form Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Printable 1040ez tax form 15. Printable 1040ez tax form Tiene que tener ingresos del trabajo inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Printable 1040ez tax form ¿Necesito esta Publicación? Algunas personas que presenten el Formulario 1040 tienen que usar la Hoja de Trabajo 1 de esta publicación, en vez de consultar el Paso 2 de las instrucciones para el Formulario 1040, para determinar si pueden reclamar el crédito por ingreso del trabajo (EIC). Printable 1040ez tax form Usted se encuentra en esta categoría si alguna de las siguientes situaciones le corresponde para el año 2013. Printable 1040ez tax form Presenta el Anexo E (Formulario 1040). Printable 1040ez tax form Declara ingresos provenientes del alquiler de bienes inmuebles/muebles que no son utilizados en un oficio o negocio. Printable 1040ez tax form Declara ingresos en la línea 21 del Formulario 1040 que provienen del Formulario 8814 (relacionados con la elección de declarar los intereses y dividendos recibidos por un hijo). Printable 1040ez tax form Declara una cantidad en la línea 13 del Formulario 1040 que incluye una cantidad del Formulario 4797. Printable 1040ez tax form Si ninguna de las situaciones que aparecen anteriormente le corresponde, las instrucciones del formulario de impuestos contienen toda la información que necesita para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para calcular la cantidad del mismo. Printable 1040ez tax form No necesita esta publicación, pero puede leerla para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para aprender más sobre este crédito. Printable 1040ez tax form ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? No. Printable 1040ez tax form Puede reunir los requisitos del crédito por ingreso del trabajo (EIC) aunque no tenga un hijo calificado si usted tiene como mínimo 25 años de edad pero menos de 65 años y tiene ingresos del trabajo inferiores a $14,340 ($19,680 si es casado que presenta una declaración conjunta). Printable 1040ez tax form Vea el capítulo 3 para información adicional. Printable 1040ez tax form ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? Si puede reclamar el crédito por ingreso del trabajo (EIC), tiene la opción de solicitar que el IRS le calcule la cantidad del crédito o puede calcularlo usted mismo. Printable 1040ez tax form Para calcularlo usted mismo, puede llenar la hoja de trabajo que se encuentra en las instrucciones del formulario que presente. Printable 1040ez tax form Para saber cómo solicitar que el IRS le calcule la cantidad del crédito, vea el capítulo 4. Printable 1040ez tax form ¿Cómo Puedo Encontrar Rápidamente Información Específica? Puede utilizar el índice para buscar información específica. Printable 1040ez tax form En la mayoría de los casos, el índice hace referencia a títulos, tablas u hojas de trabajo. Printable 1040ez tax form ¿Hay Ayuda Disponible en Internet? Sí. Printable 1040ez tax form Puede utilizar el Asistente EITC en el sitio web www. Printable 1040ez tax form irs. Printable 1040ez tax form gov/espanol para saber si tiene derecho al crédito. Printable 1040ez tax form El Asistente EITC está disponible en español y en inglés. Printable 1040ez tax form Qué Hay de Nuevo para el año 2013 La cantidad de ingresos del trabajo ha aumentado. Printable 1040ez tax form La cantidad máxima de ingresos que usted puede ganar y aún obtener el crédito ha aumentado. Printable 1040ez tax form Tal vez pueda reclamar el crédito si: Tiene tres o más hijos calificados y gana menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y gana menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y gana menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene un hijo calificado y gana menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Printable 1040ez tax form Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponda de la lista anterior. Printable 1040ez tax form Para más información, vea los Requisitos 1 y 15. Printable 1040ez tax form La cantidad de ingresos de inversiones ha aumentado. Printable 1040ez tax form La cantidad máxima de ingresos de inversiones que usted puede ganar y aún obtener el crédito ha aumentado a $3,300. Printable 1040ez tax form Vea el Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos . Printable 1040ez tax form Recordatorios Aumento del crédito por ingreso del trabajo (EIC) en ciertas declaraciones conjuntas. Printable 1040ez tax form  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga los mismos ingresos pero con un estado civil diferente para efectos de la declaración. Printable 1040ez tax form Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo (EIC) tiene columnas distintas para las personas casadas que presenten una declaración conjunta que para los demás. Printable 1040ez tax form Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo (EIC), asegúrese de usar la columna correcta para su estado civil para efectos de la declaración y el número de hijos que tenga. Printable 1040ez tax form El crédito por ingreso del trabajo (EIC) no afecta ciertos pagos de bienestar social. Printable 1040ez tax form  Todo reembolso que reciba por el crédito por ingreso del trabajo (EIC) no se considera ingreso al determinar si usted u otra persona tiene derecho a recibir beneficios de los programas de asistencia social que se indican a continuación, ni al determinar la cantidad que usted u otra persona puede recibir de algún programa federal, o algún programa estatal o local que recibe todo o parte de sus fondos de fuentes federales. Printable 1040ez tax form Tales programas incluyen los siguientes: Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés). Printable 1040ez tax form Seguro Medicaid. Printable 1040ez tax form Seguridad de Ingreso Suplementario (SSI, por sus siglas en inglés). Printable 1040ez tax form Programas de Asistencia Suplementaria de Alimentación (SNAP, por sus siglas en inglés) (cupones para alimentos). Printable 1040ez tax form Viviendas para personas de bajos ingresos. Printable 1040ez tax form Además, cuando determine la elegibilidad, el reembolso no podrá ser contado como una fuente de ingresos, durante por lo menos 12 meses después que usted lo reciba. Printable 1040ez tax form Hable con el coordinador de beneficios local para averiguar si su reembolso afectará sus beneficios. Printable 1040ez tax form No se olvide del crédito estatal. Printable 1040ez tax form  Si reúne los requisitos para reclamar el crédito por ingreso del trabajo (EIC) en la declaración de impuestos federales sobre los ingresos, podría tener también derecho a reclamar un crédito parecido en la declaración de impuestos estatales o locales sobre los ingresos. Printable 1040ez tax form Para ver una lista de estados que ofrecen el crédito estatal por ingreso del trabajo, visite www. Printable 1040ez tax form irs. Printable 1040ez tax form gov/eitc. Printable 1040ez tax form En caso de que el IRS cuestione el crédito por ingreso del trabajo (EIC). Printable 1040ez tax form  El IRS puede pedirle que entregue documentos para comprobar que usted tiene derecho al crédito por ingreso del trabajo (EIC). Printable 1040ez tax form Le informaremos cuáles documentos debe enviarnos. Printable 1040ez tax form Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Printable 1040ez tax form El proceso para determinar su derecho al crédito demorará su reembolso. Printable 1040ez tax form Fotografías de niños desaparecidos. Printable 1040ez tax form  El IRS se complace en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Printable 1040ez tax form Esta publicación puede contener fotografías de niños desaparecidos seleccionadas por el Centro en páginas que de otra manera estarían en blanco. Printable 1040ez tax form Usted puede ayudar a que estos niños regresen a su hogar si al mirar sus fotografías los identifica y llama gratis al 1-800-THE-LOST (1-800-843-5678). Printable 1040ez tax form Comentarios y sugerencias. Printable 1040ez tax form  Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Printable 1040ez tax form Nos puede escribir a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. Printable 1040ez tax form NW, IR-6526 Washington, DC 20224 Contestamos muchas cartas por teléfono. Printable 1040ez tax form Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Printable 1040ez tax form Usted nos puede enviar comentarios desde la página web en www. Printable 1040ez tax form irs. Printable 1040ez tax form gov/formspubs, en inglés. Printable 1040ez tax form Pulse sobre “More Information,” (Más información) y seleccionando “Give us feedback. Printable 1040ez tax form ” (Proveer comentarios). Printable 1040ez tax form Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Printable 1040ez tax form Para pedir formularios y publicaciones. Printable 1040ez tax form  Visite www. Printable 1040ez tax form irs. Printable 1040ez tax form gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Printable 1040ez tax form  Internal Revenue Service 1201 N. Printable 1040ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Printable 1040ez tax form  Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Printable 1040ez tax form gov/espanol o llame al 1-800-829-1040. Printable 1040ez tax form No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Printable 1040ez tax form Prev  Up  Next   Home   More Online Publications
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The Printable 1040ez Tax Form

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