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Tax Return For College Students

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Tax Return For College Students

Tax return for college students Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Tax return for college students The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Tax return for college students Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Tax return for college students You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Tax return for college students You cannot deduct both. Tax return for college students To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Tax return for college students Prev  Up  Next   Home   More Online Publications
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The Tax Return For College Students

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