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State Tax Return 2013

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State Tax Return 2013

State tax return 2013 3. State tax return 2013   Filing Information for Individuals in Certain U. State tax return 2013 S. State tax return 2013 Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. State tax return 2013 S. State tax return 2013 Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. State tax return 2013 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. State tax return 2013 S. State tax return 2013 Internal Revenue Service. State tax return 2013 This chapter covers the general rules for filing returns in the five possessions. State tax return 2013 You must first determine if you are a bona fide resident of the relevant possession. State tax return 2013 See chapter 1 for a discussion of the requirements you must meet. State tax return 2013 You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. State tax return 2013 Contact information is listed in this chapter under the heading for each possession. State tax return 2013 American Samoa American Samoa has its own separate and independent tax system. State tax return 2013 Although its tax laws are modeled on the U. State tax return 2013 S. State tax return 2013 Internal Revenue Code, there are certain differences. State tax return 2013 Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. State tax return 2013 The fax number is (684) 633-1513. State tax return 2013 You can get forms and publications at www. State tax return 2013 americansamoa. State tax return 2013 gov. State tax return 2013 The addresses and phone numbers listed above are subject to change. State tax return 2013 Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. State tax return 2013 In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. State tax return 2013 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. State tax return 2013 S. State tax return 2013 tax on their American Samoa source income. State tax return 2013 U. State tax return 2013 S. State tax return 2013 citizen or resident alien. State tax return 2013   If you are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. State tax return 2013 An American Samoa tax return reporting your gross income from worldwide sources. State tax return 2013 If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. State tax return 2013 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. State tax return 2013 S. State tax return 2013 Government employees under Special Rules for American Samoa, later). State tax return 2013 To exclude American Samoa source income, attach a completed Form 4563 to your U. State tax return 2013 S. State tax return 2013 tax return (see Form 4563 for more information). State tax return 2013 If you are excluding American Samoa source income on your U. State tax return 2013 S. State tax return 2013 tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. State tax return 2013 For more information, see Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 Nonresident alien. State tax return 2013   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. State tax return 2013 An American Samoa tax return reporting worldwide income. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040, U. State tax return 2013 S. State tax return 2013 Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. State tax return 2013 For more information, see U. State tax return 2013 S. State tax return 2013 Government employees under Special Rules for American Samoa, later. State tax return 2013 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. State tax return 2013 S. State tax return 2013 tax return (see Form 4563 , below, for more information). State tax return 2013 For all other tax purposes, however, you will be treated as a nonresident alien individual. State tax return 2013 For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. State tax return 2013 There are also limitations on what deductions and credits are allowed. State tax return 2013 See Publication 519 for more information. State tax return 2013 Form 4563. State tax return 2013   If you must file a U. State tax return 2013 S. State tax return 2013 income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. State tax return 2013 Form 4563 cannot be filed by itself. State tax return 2013 There is an example of a filled-in Form 4563 in chapter 5. State tax return 2013   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. State tax return 2013 Self-employment tax. State tax return 2013   If you are not required to file a U. State tax return 2013 S. State tax return 2013 tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. State tax return 2013 On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. State tax return 2013 Additional Medicare Tax. State tax return 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. State tax return 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. State tax return 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 Net Investment Income Tax. State tax return 2013   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. State tax return 2013 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. State tax return 2013 The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. State tax return 2013 g. State tax return 2013 , $200,000 for single filers. State tax return 2013 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. State tax return 2013 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. State tax return 2013 Estimated tax payments. State tax return 2013   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. State tax return 2013   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. State tax return 2013 irs. State tax return 2013 gov/e-pay. State tax return 2013   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. State tax return 2013 Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. State tax return 2013 S. State tax return 2013 and American Samoa tax returns, and claims a foreign tax credit on the U. State tax return 2013 S. State tax return 2013 return for taxes paid to American Samoa. State tax return 2013 U. State tax return 2013 S. State tax return 2013 citizen or resident alien. State tax return 2013   If you are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. State tax return 2013 An American Samoa tax return reporting only your income from sources within American Samoa. State tax return 2013 Wages for services performed in American Samoa, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from sources within American Samoa. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return reporting your income from worldwide sources. State tax return 2013 You can take a credit against your U. State tax return 2013 S. State tax return 2013 tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. State tax return 2013 S. State tax return 2013 tax return. State tax return 2013 De minimis exception to determining source of income. State tax return 2013   In certain situations you will not have income from a possession. State tax return 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. State tax return 2013 Nonresident alien. State tax return 2013   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. State tax return 2013 An American Samoa tax return reporting only your income from sources within American Samoa. State tax return 2013 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from sources within American Samoa. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040NR, U. State tax return 2013 S. State tax return 2013 Nonresident Alien Income Tax Return) reporting U. State tax return 2013 S. State tax return 2013 source income according to the rules for a nonresident alien. State tax return 2013 See the Instructions for Form 1040NR. State tax return 2013   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to: Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. State tax return 2013 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. State tax return 2013 Civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. State tax return 2013 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. State tax return 2013 S. State tax return 2013 tax return (Form 1040) and a state and/or local tax return, if required. State tax return 2013 If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Government employees. State tax return 2013   If you are employed in American Samoa by the U. State tax return 2013 S. State tax return 2013 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. State tax return 2013 Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. State tax return 2013   Wages and salaries paid to employees of the U. State tax return 2013 S. State tax return 2013 Government and its agencies are also subject to U. State tax return 2013 S. State tax return 2013 federal income tax. State tax return 2013 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. State tax return 2013   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. State tax return 2013 S. State tax return 2013 tax return. State tax return 2013   If you report government wages on both your U. State tax return 2013 S. State tax return 2013 and American Samoa tax returns, you can take a credit on your U. State tax return 2013 S. State tax return 2013 tax return for income taxes paid or accrued to American Samoa. State tax return 2013 Figure the credit on Form 1116, and attach that form to your U. State tax return 2013 S. State tax return 2013 tax return, Form 1040. State tax return 2013 Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. State tax return 2013 Moving expense deduction. State tax return 2013   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. State tax return 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. State tax return 2013 S. State tax return 2013 earned income. State tax return 2013   If your move was to American Samoa, report your deduction for moving expenses as follows. State tax return 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. State tax return 2013 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. State tax return 2013 S. State tax return 2013 tax returns. State tax return 2013 Also, for purposes of a tax credit against your U. State tax return 2013 S. State tax return 2013 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. State tax return 2013   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. State tax return 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. State tax return 2013 See Double Taxation in chapter 4. State tax return 2013 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. State tax return 2013 Although it is modeled after the U. State tax return 2013 S. State tax return 2013 system, there are differences in law and tax rates. State tax return 2013 Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. State tax return 2013 O. State tax return 2013 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. State tax return 2013    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. State tax return 2013 You can access the Hacienda website at www. State tax return 2013 hacienda. State tax return 2013 gobierno. State tax return 2013 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. State tax return 2013 gobierno. State tax return 2013 pr. State tax return 2013 The addresses and phone numbers listed above are subject to change. State tax return 2013 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. State tax return 2013 The income reported on each return depends on your residency status in Puerto Rico. State tax return 2013 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. State tax return 2013 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. State tax return 2013 U. State tax return 2013 S. State tax return 2013 citizen or resident alien. State tax return 2013   If you are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. State tax return 2013 A Puerto Rico tax return reporting income from worldwide sources. State tax return 2013 If you report U. State tax return 2013 S. State tax return 2013 source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. State tax return 2013 However, see U. State tax return 2013 S. State tax return 2013 Government employees under Special Rules for Puerto Rico, later, for an exception. State tax return 2013 If you are excluding Puerto Rico income on your U. State tax return 2013 S. State tax return 2013 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. State tax return 2013 For more information, see Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 If all of your income is from Puerto Rico sources, you are not required to file a U. State tax return 2013 S. State tax return 2013 tax return. State tax return 2013 However, if you have self-employment income, see Self-employment tax , later. State tax return 2013 U. State tax return 2013 S. State tax return 2013 citizen only. State tax return 2013   If you are a U. State tax return 2013 S. State tax return 2013 citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. State tax return 2013 In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. State tax return 2013 S. State tax return 2013 Government or its agencies) that you earned before the date you changed your residence. State tax return 2013 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. State tax return 2013 Nonresident alien. State tax return 2013   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. State tax return 2013 A Puerto Rico tax return reporting income from worldwide sources. State tax return 2013 If you report U. State tax return 2013 S. State tax return 2013 source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). State tax return 2013 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. State tax return 2013 For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. State tax return 2013 There are also limitations on what deductions and credits are allowed. State tax return 2013 See Publication 519 for more information. State tax return 2013 Self-employment tax. State tax return 2013   If you have no U. State tax return 2013 S. State tax return 2013 filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. State tax return 2013 Additional Medicare Tax. State tax return 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. State tax return 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. State tax return 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 Net Investment Income Tax. State tax return 2013   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. State tax return 2013 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. State tax return 2013 The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. State tax return 2013 g. State tax return 2013 , $200,000 for single filers. State tax return 2013 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. State tax return 2013 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. State tax return 2013 Estimated tax payments. State tax return 2013   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). State tax return 2013   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. State tax return 2013 irs. State tax return 2013 gov/e-pay. State tax return 2013   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. State tax return 2013 Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. State tax return 2013 U. State tax return 2013 S. State tax return 2013 citizen or resident alien. State tax return 2013   If you are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. State tax return 2013 A Puerto Rico tax return reporting only your income from Puerto Rico sources. State tax return 2013 Wages for services performed in Puerto Rico, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from Puerto Rico sources. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return reporting income from worldwide sources. State tax return 2013 Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. State tax return 2013 S. State tax return 2013 taxes (see chapter 4 for more information). State tax return 2013 Nonresident alien. State tax return 2013   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. State tax return 2013 A Puerto Rico tax return reporting only your income from Puerto Rico sources. State tax return 2013 Wages for services performed in Puerto Rico, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from Puerto Rico sources. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040NR) according to the rules for a nonresident alien. State tax return 2013 See the Instructions for Form 1040NR. State tax return 2013 De minimis exception to determining source of income. State tax return 2013   In certain situations you will not have income from a possession. State tax return 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. State tax return 2013 Use the addresses listed below to file your U. State tax return 2013 S. State tax return 2013 and Puerto Rico income tax returns. State tax return 2013 If you are not including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to: Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. State tax return 2013 O. State tax return 2013 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. State tax return 2013 O. State tax return 2013 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. State tax return 2013 S. State tax return 2013 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Government employees. State tax return 2013   Wages and cost-of-living allowances paid by the U. State tax return 2013 S. State tax return 2013 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. State tax return 2013 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. State tax return 2013 S. State tax return 2013 tax. State tax return 2013 In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. State tax return 2013   These wages are also subject to U. State tax return 2013 S. State tax return 2013 tax, but the cost-of-living allowances are excludable. State tax return 2013 A foreign tax credit is available in order to avoid double taxation. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. State tax return 2013 Civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. State tax return 2013 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. State tax return 2013 S. State tax return 2013 tax return (Form 1040) and a state and/or local tax return, if required. State tax return 2013 If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. State tax return 2013 Income from sources outside Puerto Rico and the United States. State tax return 2013   If you are a U. State tax return 2013 S. State tax return 2013 citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. State tax return 2013 In addition to your Puerto Rico and U. State tax return 2013 S. State tax return 2013 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. State tax return 2013 To avoid double taxation, a foreign tax credit is generally available for either the U. State tax return 2013 S. State tax return 2013 or Puerto Rico return. State tax return 2013 Example. State tax return 2013 Thomas Red is a bona fide resident of Puerto Rico and a U. State tax return 2013 S. State tax return 2013 citizen. State tax return 2013 He traveled to the Dominican Republic and worked in the construction industry for 1 month. State tax return 2013 His wages were $20,000. State tax return 2013 Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. State tax return 2013 He may also have to file a tax return with the Dominican Republic. State tax return 2013 Moving expense deduction. State tax return 2013   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. State tax return 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. State tax return 2013 S. State tax return 2013 earned income. State tax return 2013   If your move was to Puerto Rico, report your deduction for moving expenses as follows. State tax return 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. State tax return 2013 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. State tax return 2013 S. State tax return 2013 tax returns. State tax return 2013 Also, for purposes of a tax credit against your U. State tax return 2013 S. State tax return 2013 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. State tax return 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. State tax return 2013 Additional child tax credit. State tax return 2013   If you are not required to file a U. State tax return 2013 S. State tax return 2013 income tax return, this credit is available only if you meet all three of the following conditions. State tax return 2013 You were a bona fide resident of Puerto Rico during the entire tax year. State tax return 2013 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. State tax return 2013 You had three or more qualifying children. State tax return 2013 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. State tax return 2013 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. State tax return 2013 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. State tax return 2013 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. State tax return 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. State tax return 2013 See Double Taxation in chapter 4. State tax return 2013 The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. State tax return 2013 Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. State tax return 2013 O. State tax return 2013 Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. State tax return 2013 You can order forms and publications through the fax at (670) 664-1015. State tax return 2013 You can get forms and publications at www. State tax return 2013 cnmidof. State tax return 2013 net. State tax return 2013 The addresses and phone numbers listed above are subject to change. State tax return 2013 Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. State tax return 2013 Your residency status with regard to the CNMI determines which return you will file. State tax return 2013 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. State tax return 2013 Bona Fide Resident of the CNMI If you are a U. State tax return 2013 S. State tax return 2013 citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. State tax return 2013 Include income from worldwide sources on your CNMI return. State tax return 2013 In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. State tax return 2013 However, if you were self-employed in 2013, see Self-employment tax , later. State tax return 2013 Example. State tax return 2013 David Gold was a bona fide resident of the CNMI for 2013. State tax return 2013 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. State tax return 2013 S. State tax return 2013 corporations that carry on business mainly in the United States. State tax return 2013 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. State tax return 2013 He reports his total income of $34,000 on the CNMI return. State tax return 2013   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. State tax return 2013 Include income from worldwide sources on your U. State tax return 2013 S. State tax return 2013 return. State tax return 2013 In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 Note. State tax return 2013 You may also need to complete Form 5074. State tax return 2013 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. State tax return 2013 Form 5074. State tax return 2013   If you file a U. State tax return 2013 S. State tax return 2013 income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. State tax return 2013   The United States and the CNMI use this form to divide your income taxes. State tax return 2013   There is an example of a filled-in Form 5074 in chapter 5. State tax return 2013 De minimis exception to determining source of income. State tax return 2013   In certain situations you will not have income from a possession. State tax return 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. State tax return 2013 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. State tax return 2013   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to: Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. State tax return 2013 A CNMI tax return reporting only your income from sources within the CNMI. State tax return 2013 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from sources within the CNMI. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040NR) reporting U. State tax return 2013 S. State tax return 2013 source income according to the rules for a nonresident alien. State tax return 2013 See the instructions for Form 1040NR. State tax return 2013 If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to:  Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. State tax return 2013 O. State tax return 2013 Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. State tax return 2013 S. State tax return 2013 citizen or a U. State tax return 2013 S. State tax return 2013 resident alien during the tax year, file your income tax return with the CNMI. State tax return 2013 Include income from worldwide sources on your CNMI return. State tax return 2013 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. State tax return 2013 O. State tax return 2013 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. State tax return 2013 Joint return. State tax return 2013   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. State tax return 2013 If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. State tax return 2013 If the spouse with the greater AGI is a U. State tax return 2013 S. State tax return 2013 citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. State tax return 2013 For this purpose, income is determined without regard to community property laws. State tax return 2013 Example. State tax return 2013 Marsha Blue, a U. State tax return 2013 S. State tax return 2013 citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. State tax return 2013 Marsha earned $65,000 as a computer programmer in the United States. State tax return 2013 Her spouse earned $20,000 as an artist in the CNMI. State tax return 2013 Marsha and her spouse will file a joint return. State tax return 2013 Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If you are a member of the U. State tax return 2013 S. State tax return 2013 Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. State tax return 2013 If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. State tax return 2013 Civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. State tax return 2013 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. State tax return 2013 S. State tax return 2013 tax return (Form 1040) and a state and/or local tax return, if required. State tax return 2013 If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. State tax return 2013 S. State tax return 2013 tax return. State tax return 2013 Moving expense deduction. State tax return 2013   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. State tax return 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. State tax return 2013 S. State tax return 2013 earned income. State tax return 2013   If your move was to the CNMI, report your deduction for moving expenses as follows. State tax return 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. State tax return 2013 If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. State tax return 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. State tax return 2013 Foreign tax credit. State tax return 2013   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. State tax return 2013 S. State tax return 2013 income tax return for tax paid to the CNMI. State tax return 2013 Self-employment tax. State tax return 2013   If you have no U. State tax return 2013 S. State tax return 2013 filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. State tax return 2013 Additional Medicare Tax. State tax return 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. State tax return 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. State tax return 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 Estimated tax payments. State tax return 2013   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. State tax return 2013 Payment of estimated tax. State tax return 2013   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. State tax return 2013 Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. State tax return 2013 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. State tax return 2013   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). State tax return 2013 For this purpose, income is determined without regard to community property laws. State tax return 2013 Early payment. State tax return 2013   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. State tax return 2013 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. State tax return 2013   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. State tax return 2013 irs. State tax return 2013 gov/e-pay. State tax return 2013   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. State tax return 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. State tax return 2013 See Double Taxation in chapter 4. State tax return 2013 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. State tax return 2013 Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. State tax return 2013 O. State tax return 2013 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. State tax return 2013 You can order forms and publications through the fax at (671) 633-2643. State tax return 2013 You can get forms and publications at www. State tax return 2013 guamtax. State tax return 2013 com. State tax return 2013 The addresses and phone numbers listed above are subject to change. State tax return 2013 Which Return To File Bona fide residents of Guam are subject to special U. State tax return 2013 S. State tax return 2013 tax rules. State tax return 2013 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. State tax return 2013 Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. State tax return 2013 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. State tax return 2013 Include income from worldwide sources on your Guam return. State tax return 2013 In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. State tax return 2013 However, if you were self-employed in 2013, see Self-employment tax , later. State tax return 2013 Example. State tax return 2013 Gary Barker was a bona fide resident of Guam for 2013. State tax return 2013 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. State tax return 2013 S. State tax return 2013 corporations that carry on business mainly in the United States. State tax return 2013 He must file a 2013 income tax return with the Government of Guam. State tax return 2013 He reports his total income of $27,000 on the Guam return. State tax return 2013 If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. State tax return 2013 O. State tax return 2013 Box 23607 GMF, GU 96921 U. State tax return 2013 S. State tax return 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. State tax return 2013 Include income from worldwide sources on your U. State tax return 2013 S. State tax return 2013 return. State tax return 2013 In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 You may also need to complete Form 5074. State tax return 2013 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. State tax return 2013 Form 5074. State tax return 2013   If you file a U. State tax return 2013 S. State tax return 2013 income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. State tax return 2013   The United States and Guam use this form to divide your income taxes. State tax return 2013   See the Illustrated Example of Form 5074 in chapter 5. State tax return 2013 De minimis exception to determining source of income. State tax return 2013   In certain situations you will not have income from a possession. State tax return 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. State tax return 2013   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. State tax return 2013 A Guam tax return reporting only your income from sources within Guam. State tax return 2013 In this situation, wages for services performed in Guam, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from sources within Guam. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040NR) reporting U. State tax return 2013 S. State tax return 2013 source income according to the rules for a nonresident alien. State tax return 2013 See the instructions for Form 1040NR. State tax return 2013 If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments to:  Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. State tax return 2013 O. State tax return 2013 Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. State tax return 2013 S. State tax return 2013 citizen or a U. State tax return 2013 S. State tax return 2013 resident alien during the tax year, file your income tax return with Guam. State tax return 2013 Include income from worldwide sources on your Guam return. State tax return 2013 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. State tax return 2013 O. State tax return 2013 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. State tax return 2013 Joint return. State tax return 2013   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. State tax return 2013 If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. State tax return 2013 If the spouse with the greater AGI is a U. State tax return 2013 S. State tax return 2013 citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. State tax return 2013 For this purpose, income is determined without regard to community property laws. State tax return 2013 Example. State tax return 2013 Bill Whiting, a U. State tax return 2013 S. State tax return 2013 citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. State tax return 2013 Bill earned $45,000 as an engineer in the United States. State tax return 2013 His spouse earned $15,000 as a teacher in Guam. State tax return 2013 Bill and his spouse will file a joint return. State tax return 2013 Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If you are a member of the U. State tax return 2013 S. State tax return 2013 Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. State tax return 2013 If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. State tax return 2013 Civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. State tax return 2013 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. State tax return 2013 S. State tax return 2013 tax return (Form 1040) and a state and/or local tax return, if required. State tax return 2013 If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. State tax return 2013 S. State tax return 2013 tax return. State tax return 2013 Moving expense deduction. State tax return 2013   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. State tax return 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. State tax return 2013 S. State tax return 2013 earned income. State tax return 2013   If your move was to Guam, report your deduction for moving expenses as follows. State tax return 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. State tax return 2013 If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. State tax return 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. State tax return 2013 Foreign tax credit. State tax return 2013   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. State tax return 2013 S. State tax return 2013 income tax return for tax paid to Guam. State tax return 2013 Self-employment tax. State tax return 2013   If you have no U. State tax return 2013 S. State tax return 2013 filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. State tax return 2013 Additional Medicare Tax. State tax return 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. State tax return 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. State tax return 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 Estimated tax payments. State tax return 2013   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. State tax return 2013 Payment of estimated tax. State tax return 2013   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. State tax return 2013 Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. State tax return 2013 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. State tax return 2013   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). State tax return 2013 For this purpose, income is determined without regard to community property laws. State tax return 2013 Early payment. State tax return 2013   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. State tax return 2013 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. State tax return 2013   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. State tax return 2013 O. State tax return 2013 Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. State tax return 2013 irs. State tax return 2013 gov/e-pay. State tax return 2013   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. State tax return 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. State tax return 2013 See Double Taxation in chapter 4. State tax return 2013 The U. State tax return 2013 S. State tax return 2013 Virgin Islands The U. State tax return 2013 S. State tax return 2013 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. State tax return 2013 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. State tax return 2013 Where To Get Forms and Information For information about filing your U. State tax return 2013 S. State tax return 2013 Virgin Islands tax return or about Form 1040INFO, in St. State tax return 2013 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. State tax return 2013 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. State tax return 2013 You can order forms and publications through the fax at (340) 774-2672. State tax return 2013 For information about filing your U. State tax return 2013 S. State tax return 2013 Virgin Islands tax return or about Form 1040INFO, in St. State tax return 2013 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. State tax return 2013 I. State tax return 2013 00820–4421 You can order forms and publications by calling (340) 773-1040. State tax return 2013 You can order forms and publications through the fax at (340) 773-1006. State tax return 2013 You can access the USVI website at www. State tax return 2013 viirb. State tax return 2013 com. State tax return 2013 The addresses and phone numbers listed above are subject to change. State tax return 2013 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. State tax return 2013 U. State tax return 2013 S. State tax return 2013 citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. State tax return 2013 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. State tax return 2013 S. State tax return 2013 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. State tax return 2013 Include your worldwide income on your USVI return. State tax return 2013 In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. State tax return 2013 Pay any balance of tax due with your tax return. State tax return 2013 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. State tax return 2013 S. State tax return 2013 income tax. State tax return 2013 You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. State tax return 2013 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. State tax return 2013 For more information, see Self-employment tax under Special Rules for the USVI, later. State tax return 2013 Form 1040INFO. State tax return 2013   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. State tax return 2013 Attach Form 1040INFO to your USVI tax return before filing. State tax return 2013 You can get Form 1040INFO by contacting the address or website given earlier. State tax return 2013   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. State tax return 2013 Thomas, VI 00802 U. State tax return 2013 S. State tax return 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. State tax return 2013 S. State tax return 2013 citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. State tax return 2013 File your original Form 1040 with the United States and file a signed copy of the U. State tax return 2013 S. State tax return 2013 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. State tax return 2013 Use Form 8689 to figure the amount of tax you must pay to the USVI. State tax return 2013 Form 8689. State tax return 2013   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. State tax return 2013 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. State tax return 2013 S. State tax return 2013 return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. State tax return 2013 To receive credit on your U. State tax return 2013 S. State tax return 2013 return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. State tax return 2013 On the dotted line next to line 72, enter “Form 8689” and show the amounts. State tax return 2013   See the illustrated example in chapter 5. State tax return 2013 De minimis exception to determining source of income. State tax return 2013   In certain situations you will not have income from a possession. State tax return 2013 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. State tax return 2013   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. State tax return 2013 S. State tax return 2013 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. State tax return 2013 Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. State tax return 2013 A USVI tax return reporting only your income from sources within the USVI. State tax return 2013 In this situation, wages for services performed in the USVI, whether for a private employer, the U. State tax return 2013 S. State tax return 2013 Government, or otherwise, is income from sources within the USVI. State tax return 2013 A U. State tax return 2013 S. State tax return 2013 tax return (Form 1040NR) reporting U. State tax return 2013 S. State tax return 2013 source income according to the rules for a nonresident alien. State tax return 2013 See the instructions for Form 1040NR. State tax return 2013   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. State tax return 2013 S. State tax return 2013 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. State tax return 2013 O. State tax return 2013 Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. State tax return 2013 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. State tax return 2013 Joint return. State tax return 2013   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. State tax return 2013 If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. State tax return 2013 If the spouse with the greater AGI is a U. State tax return 2013 S. State tax return 2013 citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. State tax return 2013 For this purpose, income is determined without regard to community property laws. State tax return 2013 Example. State tax return 2013 Marge Birch, a U. State tax return 2013 S. State tax return 2013 citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. State tax return 2013 Marge earned $55,000 as an architect in the United States. State tax return 2013 Her spouse earned $30,000 as a librarian in the USVI. State tax return 2013 Marge and her spouse will file a joint return. State tax return 2013 Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. State tax return 2013 U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If you are a member of the U. State tax return 2013 S. State tax return 2013 Armed Forces who qualified as a bona fide resident of the U. State tax return 2013 S. State tax return 2013 Virgin Islands in a prior tax year, your absence from the U. State tax return 2013 S. State tax return 2013 Virgin Islands solely in compliance with military orders will not change your bona fide residency. State tax return 2013 If you did not qualify as a bona fide resident of the U. State tax return 2013 S. State tax return 2013 Virgin Islands in a prior tax year, your presence in the U. State tax return 2013 S. State tax return 2013 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. State tax return 2013 S. State tax return 2013 Virgin Islands. State tax return 2013 Civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces. State tax return 2013   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. State tax return 2013 S. State tax return 2013 Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. State tax return 2013 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. State tax return 2013 S. State tax return 2013 tax return (Form 1040) and a state and/or local tax return, if required. State tax return 2013 If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. State tax return 2013 S. State tax return 2013 tax return. State tax return 2013 In this case, follow the guidance under U. State tax return 2013 S. State tax return 2013 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. State tax return 2013 Moving expense deduction. State tax return 2013   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. State tax return 2013 Likewise, the expenses of a move back to the United States are generally attributable to U. State tax return 2013 S. State tax return 2013 earned income. State tax return 2013   If your move was to the USVI, report your deduction for moving expenses as follows. State tax return 2013 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. State tax return 2013 If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. State tax return 2013   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. State tax return 2013 Foreign tax credit. State tax return 2013   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. State tax return 2013 S. State tax return 2013 income tax return for tax paid to the USVI. State tax return 2013 However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). State tax return 2013 Self-employment tax. State tax return 2013   If you have no U. State tax return 2013 S. State tax return 2013 filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. State tax return 2013 Additional Medicare Tax. State tax return 2013   Beginning in 2013, you may be required to pay Additional Medicare Tax. State tax return 2013 Also, you may need to report Additional Medicare Tax withheld by your employer. State tax return 2013 For more information see Additional Medicare Tax under Special Rules for Completing Your U. State tax return 2013 S. State tax return 2013 Tax Return in chapter 4. State tax return 2013 Estimated tax payments. State tax return 2013   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. State tax return 2013   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. State tax return 2013 Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. State tax return 2013 irs. State tax return 2013 gov/e-pay. State tax return 2013   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. State tax return 2013 Extension of time to file. State tax return 2013   You can get an automatic 6-month extension of time to file your tax return. State tax return 2013 See Extension of Time To File in chapter 4. State tax return 2013 Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. State tax return 2013 Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. State tax return 2013 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. State tax return 2013 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. State tax return 2013 S. State tax return 2013 Virgin Islands. State tax return 2013 See Double Taxation in chapter 4. State tax return 2013 Prev  Up  Next   Home   More Online Publications
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The State Tax Return 2013

State tax return 2013 4. State tax return 2013   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. State tax return 2013 However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. State tax return 2013 For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. State tax return 2013 This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. State tax return 2013 The student loan interest deduction is taken as an adjustment to income. State tax return 2013 This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). State tax return 2013 This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. State tax return 2013 Table 4-1. State tax return 2013 Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. State tax return 2013 Do not rely on this table alone. State tax return 2013 Refer to the text for complete details. State tax return 2013 Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. State tax return 2013 Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. State tax return 2013 Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. State tax return 2013 Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. State tax return 2013 Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). State tax return 2013 Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. State tax return 2013 It includes both required and voluntary interest payments. State tax return 2013 Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. State tax return 2013 Loans from the following sources are not qualified student loans. State tax return 2013 A related person. State tax return 2013 A qualified employer plan. State tax return 2013 Your dependent. State tax return 2013   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. State tax return 2013 You can find more information about dependents in Publication 501. State tax return 2013 Exceptions. State tax return 2013   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. State tax return 2013 An individual can be your dependent even if you are the dependent of another taxpayer. State tax return 2013 An individual can be your dependent even if the individual files a joint return with a spouse. State tax return 2013 An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). State tax return 2013 Reasonable period of time. State tax return 2013   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. State tax return 2013   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. State tax return 2013 The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. State tax return 2013   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. State tax return 2013 Academic period. State tax return 2013   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. State tax return 2013 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. State tax return 2013 Eligible student. State tax return 2013   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. State tax return 2013 Enrolled at least half-time. State tax return 2013   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. State tax return 2013   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. State tax return 2013 However, the standard may not be lower than any of those established by the U. State tax return 2013 S. State tax return 2013 Department of Education under the Higher Education Act of 1965. State tax return 2013 Related person. State tax return 2013   You cannot deduct interest on a loan you get from a related person. State tax return 2013 Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. State tax return 2013 ), Your lineal descendants (children, grandchildren, etc. State tax return 2013 ), and Certain corporations, partnerships, trusts, and exempt organizations. State tax return 2013 Qualified employer plan. State tax return 2013   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. State tax return 2013 Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. State tax return 2013 They include amounts paid for the following items. State tax return 2013 Tuition and fees. State tax return 2013 Room and board. State tax return 2013 Books, supplies, and equipment. State tax return 2013 Other necessary expenses (such as transportation). State tax return 2013 The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. State tax return 2013 Eligible educational institution. State tax return 2013   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. State tax return 2013 S. State tax return 2013 Department of Education. State tax return 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. State tax return 2013   Certain educational institutions located outside the United States also participate in the U. State tax return 2013 S. State tax return 2013 Department of Education's Federal Student Aid (FSA) programs. State tax return 2013   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting 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. State tax return 2013   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. State tax return 2013 The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. State tax return 2013    The educational institution should be able to tell you if it is an eligible educational institution. State tax return 2013 Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. State tax return 2013 Employer-provided educational assistance. State tax return 2013 See chapter 11, Employer-Provided Educational Assistance . State tax return 2013 Tax-free distribution of earnings from a Coverdell education savings account (ESA). State tax return 2013 See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. State tax return 2013 Tax-free distribution of earnings from a qualified tuition program (QTP). State tax return 2013 See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. State tax return 2013 U. State tax return 2013 S. State tax return 2013 savings bond interest that you exclude from income because it is used to pay qualified education expenses. State tax return 2013 See chapter 10, Education Savings Bond Program . State tax return 2013 The tax-free part of scholarships and fellowships. State tax return 2013 See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State tax return 2013 Veterans' educational assistance. State tax return 2013 See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. State tax return 2013 Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. State tax return 2013 Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. State tax return 2013 Loan origination fee. State tax return 2013   In general, this is a one-time fee charged by the lender when a loan is made. State tax return 2013 To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. State tax return 2013 A loan origination fee treated as interest accrues over the term of the loan. State tax return 2013   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. State tax return 2013 If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. State tax return 2013 The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. State tax return 2013 A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. State tax return 2013 Example. State tax return 2013 In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. State tax return 2013 The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. State tax return 2013 Bill began making payments on his student loan in 2013. State tax return 2013 Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. State tax return 2013 Bill's loan is payable in 120 equal monthly payments. State tax return 2013 He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). State tax return 2013 Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. State tax return 2013 To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. State tax return 2013 Capitalized interest. State tax return 2013   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. State tax return 2013 Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. State tax return 2013 No deduction for capitalized interest is allowed in a year in which no loan payments were made. State tax return 2013 Interest on revolving lines of credit. State tax return 2013   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. State tax return 2013 See Qualified Education Expenses , earlier. State tax return 2013 Interest on refinanced student loans. State tax return 2013   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. State tax return 2013    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. State tax return 2013 Voluntary interest payments. State tax return 2013   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. State tax return 2013 Example. State tax return 2013 The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. State tax return 2013 He began making payments as required. State tax return 2013 In September 2013, Roger enrolled in graduate school on a full-time basis. State tax return 2013 He applied for and was granted deferment of his loan payments while in graduate school. State tax return 2013 Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. State tax return 2013 Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. State tax return 2013 Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. State tax return 2013 To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. State tax return 2013 Example. State tax return 2013 In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. State tax return 2013 The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. State tax return 2013 The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. State tax return 2013 At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. State tax return 2013 The loan is payable over 60 months, with a payment of $200. State tax return 2013 51 due on the first of each month, beginning November 2013. State tax return 2013 Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. State tax return 2013 However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). State tax return 2013 Payment Date   Payment   Stated Interest   Principal November 2013   $200. State tax return 2013 51   $44. State tax return 2013 27   $156. State tax return 2013 24 December 2013   $200. State tax return 2013 51   $43. State tax return 2013 62   $156. State tax return 2013 89 Totals   $401. State tax return 2013 02   $87. State tax return 2013 89   $313. State tax return 2013 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. State tax return 2013 89. State tax return 2013 Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). State tax return 2013 A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. State tax return 2013 Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. State tax return 2013 Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. State tax return 2013 02 ($87. State tax return 2013 89 + $10 + $303. State tax return 2013 13). State tax return 2013 For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. State tax return 2013 She also will apply the remaining amount of capitalized interest ($625 − $303. State tax return 2013 13 = $321. State tax return 2013 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. State tax return 2013 Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. State tax return 2013 Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. State tax return 2013 Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. State tax return 2013 Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. State tax return 2013 For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. State tax return 2013 When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. State tax return 2013 Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. State tax return 2013 Your filing status is any filing status except married filing separately. State tax return 2013 No one else is claiming an exemption for you on his or her tax return. State tax return 2013 You are legally obligated to pay interest on a qualified student loan. State tax return 2013 You paid interest on a qualified student loan. State tax return 2013 Claiming an exemption for you. State tax return 2013   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. State tax return 2013 Example 1. State tax return 2013 During 2013, Josh paid $600 interest on his qualified student loan. State tax return 2013 Only he is legally obligated to make the payments. State tax return 2013 No one claimed an exemption for Josh for 2013. State tax return 2013 Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. State tax return 2013 Example 2. State tax return 2013 During 2013, Jo paid $1,100 interest on her qualified student loan. State tax return 2013 Only she is legally obligated to make the payments. State tax return 2013 Jo's parents claimed an exemption for her on their 2013 tax return. State tax return 2013 In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. State tax return 2013 Interest paid by others. State tax return 2013   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. State tax return 2013 Example 1. State tax return 2013 Darla obtained a qualified student loan to attend college. State tax return 2013 After Darla's graduation from college, she worked as an intern for a nonprofit organization. State tax return 2013 As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. State tax return 2013 This payment was treated as additional compensation and reported in box 1 of her Form W-2. State tax return 2013 Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. State tax return 2013 Example 2. State tax return 2013 Ethan obtained a qualified student loan to attend college. State tax return 2013 After graduating from college, the first monthly payment on his loan was due in December. State tax return 2013 As a gift, Ethan's mother made this payment for him. State tax return 2013 No one is claiming a dependency exemption for Ethan on his or her tax return. State tax return 2013 Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. State tax return 2013 No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). State tax return 2013 Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. State tax return 2013 However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. State tax return 2013 You can use Worksheet 4-1. State tax return 2013 Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. State tax return 2013 Form 1098-E. State tax return 2013   To help you figure your student loan interest deduction, you should receive Form 1098-E. State tax return 2013 Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. State tax return 2013   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. State tax return 2013 Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. State tax return 2013 However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. State tax return 2013 See Allocating Payments Between Interest and Principal , earlier. State tax return 2013    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. State tax return 2013 The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. State tax return 2013 Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). State tax return 2013 You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). State tax return 2013 Modified adjusted gross income (MAGI). State tax return 2013   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. State tax return 2013 However, as discussed below, there may be other modifications. State tax return 2013 Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. State tax return 2013 Table 4-2. State tax return 2013 Effect of MAGI on Student Loan Interest Deduction IF your filing status is. State tax return 2013 . State tax return 2013 . State tax return 2013 AND your MAGI is. State tax return 2013 . State tax return 2013 . State tax return 2013 THEN your student loan interest deduction is. State tax return 2013 . State tax return 2013 . State tax return 2013 single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. State tax return 2013 more than $60,000  but less than $75,000 reduced because of the phaseout. State tax return 2013 $75,000 or more eliminated by the phaseout. State tax return 2013 married filing joint return not more than $125,000 not affected by the phaseout. State tax return 2013 more than $125,000 but less than $155,000 reduced because of the phaseout. State tax return 2013 $155,000 or more eliminated by the phaseout. State tax return 2013 MAGI when using Form 1040A. State tax return 2013   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). State tax return 2013 MAGI when using Form 1040. State tax return 2013   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (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. State tax return 2013 MAGI when using Form 1040NR. State tax return 2013   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). State tax return 2013 MAGI when using Form 1040NR-EZ. State tax return 2013   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). State tax return 2013 Phaseout. State tax return 2013   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. State tax return 2013 To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. State tax return 2013 The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). State tax return 2013 The denominator is $15,000 ($30,000 in the case of a joint return). State tax return 2013 Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. State tax return 2013 Example 1. State tax return 2013 During 2013 you paid $800 interest on a qualified student loan. State tax return 2013 Your 2013 MAGI is $145,000 and you are filing a joint return. State tax return 2013 You must reduce your deduction by $533, figured as follows. State tax return 2013   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). State tax return 2013 Example 2. State tax return 2013 The facts are the same as in Example 1 except that you paid $2,750 interest. State tax return 2013 Your maximum deduction for 2013 is $2,500. State tax return 2013 You must reduce your maximum deduction by $1,667, figured as follows. State tax return 2013   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). State tax return 2013 Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. State tax return 2013 However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. State tax return 2013 Student Loan Interest Deduction Worksheet at the end of this chapter. State tax return 2013 Claiming the Deduction The student loan interest deduction is an adjustment to income. State tax return 2013 To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). State tax return 2013 Worksheet 4-1. State tax return 2013 Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. State tax return 2013 Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. State tax return 2013 1. State tax return 2013 Enter the total interest you paid in 2013 on qualified student loans. State tax return 2013 Do not enter  more than $2,500 1. State tax return 2013   2. State tax return 2013 Enter the amount from Form 1040, line 22 2. State tax return 2013       3. State tax return 2013 Enter the total of the amounts from Form 1040,  lines 23 through 32 3. State tax return 2013           4. State tax return 2013 Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. State tax return 2013           5. State tax return 2013 Add lines 3 and 4 5. State tax return 2013       6. State tax return 2013 Subtract line 5 from line 2 6. State tax return 2013       7. State tax return 2013 Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. State tax return 2013       8. State tax return 2013 Enter any foreign housing deduction (Form 2555, line 50) 8. State tax return 2013       9. State tax return 2013 Enter the amount of income from Puerto Rico you are excluding 9. State tax return 2013       10. State tax return 2013 Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. State tax return 2013       11. State tax return 2013 Add lines 6 through 10. State tax return 2013 This is your modified adjusted gross income 11. State tax return 2013   12. State tax return 2013 Enter the amount shown below for your filing status 12. State tax return 2013     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. State tax return 2013 Is the amount on line 11 more than the amount on line 12?       □ No. State tax return 2013 Skip lines 13 and 14, enter -0- on line 15, and go to line 16. State tax return 2013       □ Yes. State tax return 2013 Subtract line 12 from line 11 13. State tax return 2013   14. State tax return 2013 Divide line 13 by $15,000 ($30,000 if married filing jointly). State tax return 2013 Enter the result as a decimal  (rounded to at least three places). State tax return 2013 If the result is 1. State tax return 2013 000 or more, enter 1. State tax return 2013 000 14. State tax return 2013 . State tax return 2013 15. State tax return 2013 Multiply line 1 by line 14 15. State tax return 2013   16. State tax return 2013 Student loan interest deduction. State tax return 2013 Subtract line 15 from line 1. State tax return 2013 Enter the result here  and on Form 1040, line 33. State tax return 2013 Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. State tax return 2013 ) 16. State tax return 2013   Prev  Up  Next   Home   More Online Publications