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

The Department of Transportation is responsible for planning and coordinating federal transportation projects. It also sets safety regulations for all major modes of transportation.

The Turbotax Free 1040ez

Turbotax free 1040ez Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Turbotax free 1040ez Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Turbotax free 1040ez However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Turbotax free 1040ez The new provisions are in the Supplement to Publication 463, which is reprinted below. Turbotax free 1040ez Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Turbotax free 1040ez After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Turbotax free 1040ez Certain provisions of this new law may reduce your taxes for 2001. Turbotax free 1040ez The new law contains the following provisions. Turbotax free 1040ez A new depreciation deduction, the special depreciation allowance. Turbotax free 1040ez An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Turbotax free 1040ez If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Turbotax free 1040ez See Amended Return, later. Turbotax free 1040ez Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Turbotax free 1040ez However, there is a limit on the depreciation deduction you can take for your car each year. Turbotax free 1040ez See Depreciation Limit later. Turbotax free 1040ez Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Turbotax free 1040ez This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Turbotax free 1040ez You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Turbotax free 1040ez See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Turbotax free 1040ez You can claim the special depreciation allowance only for the year the qualified property is placed in service. Turbotax free 1040ez Qualified property. Turbotax free 1040ez   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Turbotax free 1040ez You bought it new. Turbotax free 1040ez You bought it after September 10, 2001. Turbotax free 1040ez (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Turbotax free 1040ez ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Turbotax free 1040ez Example. Turbotax free 1040ez Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Turbotax free 1040ez Bob's car is qualified property. Turbotax free 1040ez Bob chooses not to take a section 179 deduction for the car. Turbotax free 1040ez He does claim the new special depreciation allowance. Turbotax free 1040ez Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Turbotax free 1040ez 75). Turbotax free 1040ez He then figures the special depreciation allowance of $4,500 ($15,000 × . Turbotax free 1040ez 30). Turbotax free 1040ez The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Turbotax free 1040ez 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Turbotax free 1040ez However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Turbotax free 1040ez 75), as discussed next. Turbotax free 1040ez Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Turbotax free 1040ez The limit is increased to $23,080 if the car is an electric car. Turbotax free 1040ez The section 179 deduction is treated as depreciation for purposes of this limit. Turbotax free 1040ez If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Turbotax free 1040ez For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Turbotax free 1040ez Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Turbotax free 1040ez S. Turbotax free 1040ez Individual Income Tax Return, by April 15, 2003. Turbotax free 1040ez At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Turbotax free 1040ez ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Turbotax free 1040ez If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Turbotax free 1040ez Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Turbotax free 1040ez For details, see Revenue Procedure 2002–33. Turbotax free 1040ez (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Turbotax free 1040ez ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Turbotax free 1040ez Example. Turbotax free 1040ez The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Turbotax free 1040ez 75 x . Turbotax free 1040ez 20) depreciation deduction for his new car using MACRS. Turbotax free 1040ez Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Turbotax free 1040ez Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Turbotax free 1040ez Bob's new filled-in Form 2106 is shown later. Turbotax free 1040ez Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Turbotax free 1040ez As a general rule, you must make this election by the due date (including extensions) of your return. Turbotax free 1040ez You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Turbotax free 1040ez To get this extension, you must have filed your original return by the due date (including extensions). Turbotax free 1040ez At the top of the statement, print “Filed pursuant to section 301. Turbotax free 1040ez 9100–2. Turbotax free 1040ez ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Turbotax free 1040ez Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Turbotax free 1040ez Deemed election for return filed before June 1, 2002. Turbotax free 1040ez   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Turbotax free 1040ez You filed your 2001 return before June 1, 2002. Turbotax free 1040ez You claimed depreciation on your return but did not claim the special depreciation allowance. Turbotax free 1040ez You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Turbotax free 1040ez Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications