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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

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Page Last Reviewed or Updated: 29-Mar-2014

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Turbotax free state efile coupon 3. Turbotax free state efile coupon   Filing Information for Individuals in Certain U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon S. Turbotax free state efile coupon Internal Revenue Service. Turbotax free state efile coupon This chapter covers the general rules for filing returns in the five possessions. Turbotax free state efile coupon You must first determine if you are a bona fide resident of the relevant possession. Turbotax free state efile coupon See chapter 1 for a discussion of the requirements you must meet. Turbotax free state efile coupon 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 state efile coupon Contact information is listed in this chapter under the heading for each possession. Turbotax free state efile coupon American Samoa American Samoa has its own separate and independent tax system. Turbotax free state efile coupon Although its tax laws are modeled on the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Internal Revenue Code, there are certain differences. Turbotax free state efile coupon 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 state efile coupon The fax number is (684) 633-1513. Turbotax free state efile coupon You can get forms and publications at www. Turbotax free state efile coupon americansamoa. Turbotax free state efile coupon gov. Turbotax free state efile coupon The addresses and phone numbers listed above are subject to change. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax on their American Samoa source income. Turbotax free state efile coupon U. Turbotax free state efile coupon S. Turbotax free state efile coupon citizen or resident alien. Turbotax free state efile coupon   If you are a U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon An American Samoa tax return reporting your gross income from worldwide sources. Turbotax free state efile coupon 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 state efile coupon A U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon Government employees under Special Rules for American Samoa, later). Turbotax free state efile coupon To exclude American Samoa source income, attach a completed Form 4563 to your U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return (see Form 4563 for more information). Turbotax free state efile coupon If you are excluding American Samoa source income on your U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon For more information, see Special Rules for Completing Your U. Turbotax free state efile coupon S. Turbotax free state efile coupon Tax Return in chapter 4. Turbotax free state efile coupon Nonresident alien. Turbotax free state efile coupon   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 state efile coupon An American Samoa tax return reporting worldwide income. Turbotax free state efile coupon A U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return (Form 1040, U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon For more information, see U. Turbotax free state efile coupon S. Turbotax free state efile coupon Government employees under Special Rules for American Samoa, later. Turbotax free state efile coupon To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return (see Form 4563 , below, for more information). Turbotax free state efile coupon For all other tax purposes, however, you will be treated as a nonresident alien individual. Turbotax free state efile coupon 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 state efile coupon There are also limitations on what deductions and credits are allowed. Turbotax free state efile coupon See Publication 519 for more information. Turbotax free state efile coupon Form 4563. Turbotax free state efile coupon   If you must file a U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon Form 4563 cannot be filed by itself. Turbotax free state efile coupon There is an example of a filled-in Form 4563 in chapter 5. Turbotax free state efile coupon   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 state efile coupon S. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Turbotax free state efile coupon O. Turbotax free state efile coupon 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 state efile coupon Self-employment tax. Turbotax free state efile coupon   If you are not required to file a U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon Additional Medicare Tax. Turbotax free state efile coupon   Beginning in 2013, you may be required to pay Additional Medicare Tax. Turbotax free state efile coupon Also, you may need to report Additional Medicare Tax withheld by your employer. Turbotax free state efile coupon For more information see Additional Medicare Tax under Special Rules for Completing Your U. Turbotax free state efile coupon S. Turbotax free state efile coupon Tax Return in chapter 4. Turbotax free state efile coupon Net Investment Income Tax. Turbotax free state efile coupon   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon g. Turbotax free state efile coupon , $200,000 for single filers. Turbotax free state efile coupon The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Turbotax free state efile coupon See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Turbotax free state efile coupon Estimated tax payments. Turbotax free state efile coupon   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 state efile coupon   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Turbotax free state efile coupon O. Turbotax free state efile coupon 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 state efile coupon irs. Turbotax free state efile coupon gov/e-pay. Turbotax free state efile coupon   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon and American Samoa tax returns, and claims a foreign tax credit on the U. 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Turbotax free state efile coupon source income according to the rules for a nonresident alien. Turbotax free state efile coupon See the Instructions for Form 1040NR. Turbotax free state efile coupon   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 state efile coupon S. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon tax return and all attachments to: Internal Revenue Service P. Turbotax free state efile coupon O. Turbotax free state efile coupon 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 state efile coupon Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Turbotax free state efile coupon U. Turbotax free state efile coupon S. Turbotax free state efile coupon Armed Forces. Turbotax free state efile coupon   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Turbotax free state efile coupon Civilian spouse of active duty member of the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Armed Forces. Turbotax free state efile coupon   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 state efile coupon S. Turbotax free state efile coupon Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 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Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon S. Turbotax free state efile coupon Government or its agencies) that you earned before the date you changed your residence. Turbotax free state efile coupon For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Turbotax free state efile coupon Nonresident alien. Turbotax free state efile coupon   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 state efile coupon A Puerto Rico tax return reporting income from worldwide sources. Turbotax free state efile coupon If you report U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon A U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Turbotax free state efile coupon 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 state efile coupon There are also limitations on what deductions and credits are allowed. Turbotax free state efile coupon See Publication 519 for more information. Turbotax free state efile coupon Self-employment tax. Turbotax free state efile coupon   If you have no U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon Additional Medicare Tax. Turbotax free state efile coupon   Beginning in 2013, you may be required to pay Additional Medicare Tax. Turbotax free state efile coupon Also, you may need to report Additional Medicare Tax withheld by your employer. Turbotax free state efile coupon For more information see Additional Medicare Tax under Special Rules for Completing Your U. Turbotax free state efile coupon S. Turbotax free state efile coupon Tax Return in chapter 4. Turbotax free state efile coupon Net Investment Income Tax. Turbotax free state efile coupon   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon g. Turbotax free state efile coupon , $200,000 for single filers. Turbotax free state efile coupon The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Turbotax free state efile coupon See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Turbotax free state efile coupon Estimated tax payments. Turbotax free state efile coupon   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 state efile coupon   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 state efile coupon O. Turbotax free state efile coupon 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 state efile coupon irs. Turbotax free state efile coupon gov/e-pay. Turbotax free state efile coupon   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Turbotax free state efile coupon 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 state efile coupon U. Turbotax free state efile coupon S. Turbotax free state efile coupon citizen or resident alien. Turbotax free state efile coupon   If you are a U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon A Puerto Rico tax return reporting only your income from Puerto Rico sources. Turbotax free state efile coupon Wages for services performed in Puerto Rico, whether for a private employer, the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Government, or otherwise, is income from Puerto Rico sources. Turbotax free state efile coupon A U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return reporting income from worldwide sources. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon taxes (see chapter 4 for more information). Turbotax free state efile coupon Nonresident alien. Turbotax free state efile coupon   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 state efile coupon A Puerto Rico tax return reporting only your income from Puerto Rico sources. Turbotax free state efile coupon Wages for services performed in Puerto Rico, whether for a private employer, the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Government, or otherwise, is income from Puerto Rico sources. Turbotax free state efile coupon A U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return (Form 1040NR) according to the rules for a nonresident alien. Turbotax free state efile coupon See the Instructions for Form 1040NR. Turbotax free state efile coupon De minimis exception to determining source of income. Turbotax free state efile coupon   In certain situations you will not have income from a possession. Turbotax free state efile coupon See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Turbotax free state efile coupon Use the addresses listed below to file your U. Turbotax free state efile coupon S. Turbotax free state efile coupon and Puerto Rico income tax returns. Turbotax free state efile coupon If you are not including a check or a money order, send your U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon tax return and all attachments to: Internal Revenue Service P. Turbotax free state efile coupon O. Turbotax free state efile coupon 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 state efile coupon O. Turbotax free state efile coupon Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Turbotax free state efile coupon O. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Turbotax free state efile coupon U. Turbotax free state efile coupon S. Turbotax free state efile coupon Government employees. Turbotax free state efile coupon   Wages and cost-of-living allowances paid by the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Turbotax free state efile coupon However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax. Turbotax free state efile coupon 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 state efile coupon   These wages are also subject to U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax, but the cost-of-living allowances are excludable. Turbotax free state efile coupon A foreign tax credit is available in order to avoid double taxation. Turbotax free state efile coupon U. Turbotax free state efile coupon S. Turbotax free state efile coupon Armed Forces. Turbotax free state efile coupon   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Turbotax free state efile coupon Civilian spouse of active duty member of the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Armed Forces. Turbotax free state efile coupon   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 state efile coupon S. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon S. Turbotax free state efile coupon tax return (Form 1040) and a state and/or local tax return, if required. Turbotax free state efile coupon 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 state efile coupon Income from sources outside Puerto Rico and the United States. Turbotax free state efile coupon   If you are a U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon In addition to your Puerto Rico and U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Turbotax free state efile coupon To avoid double taxation, a foreign tax credit is generally available for either the U. Turbotax free state efile coupon S. Turbotax free state efile coupon or Puerto Rico return. Turbotax free state efile coupon Example. Turbotax free state efile coupon Thomas Red is a bona fide resident of Puerto Rico and a U. Turbotax free state efile coupon S. Turbotax free state efile coupon citizen. Turbotax free state efile coupon He traveled to the Dominican Republic and worked in the construction industry for 1 month. Turbotax free state efile coupon His wages were $20,000. Turbotax free state efile coupon 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 state efile coupon He may also have to file a tax return with the Dominican Republic. Turbotax free state efile coupon Moving expense deduction. Turbotax free state efile coupon   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Turbotax free state efile coupon Likewise, the expenses of a move back to the United States are generally attributable to U. Turbotax free state efile coupon S. Turbotax free state efile coupon earned income. Turbotax free state efile coupon   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Turbotax free state efile coupon 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 state efile coupon If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax returns. Turbotax free state efile coupon Also, for purposes of a tax credit against your U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Turbotax free state efile coupon Additional child tax credit. Turbotax free state efile coupon   If you are not required to file a U. Turbotax free state efile coupon S. Turbotax free state efile coupon income tax return, this credit is available only if you meet all three of the following conditions. Turbotax free state efile coupon You were a bona fide resident of Puerto Rico during the entire tax year. Turbotax free state efile coupon Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Turbotax free state efile coupon You had three or more qualifying children. Turbotax free state efile coupon (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Turbotax free state efile coupon ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Turbotax free state efile coupon Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Turbotax free state efile coupon Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Turbotax free state efile coupon 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 state efile coupon See Double Taxation in chapter 4. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon O. Turbotax free state efile coupon 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 state efile coupon You can order forms and publications through the fax at (670) 664-1015. Turbotax free state efile coupon You can get forms and publications at www. Turbotax free state efile coupon cnmidof. Turbotax free state efile coupon net. Turbotax free state efile coupon The addresses and phone numbers listed above are subject to change. Turbotax free state efile coupon 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 state efile coupon Your residency status with regard to the CNMI determines which return you will file. Turbotax free state efile coupon Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Turbotax free state efile coupon Bona Fide Resident of the CNMI If you are a U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon Include income from worldwide sources on your CNMI return. Turbotax free state efile coupon 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 state efile coupon Pay any balance of tax due with your tax return. 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Turbotax free state efile coupon In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Government, or otherwise, is income from sources within the CNMI. Turbotax free state efile coupon A U. Turbotax free state efile coupon S. Turbotax free state efile coupon tax return (Form 1040NR) reporting U. Turbotax free state efile coupon S. Turbotax free state efile coupon source income according to the rules for a nonresident alien. Turbotax free state efile coupon See the instructions for Form 1040NR. Turbotax free state efile coupon 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 state efile coupon S. 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Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon tax return (Form 1040) and a state and/or local tax return, if required. Turbotax free state efile coupon 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 state efile coupon S. Turbotax free state efile coupon tax return. Turbotax free state efile coupon In this case, follow the guidance under U. Turbotax free state efile coupon S. Turbotax free state efile coupon Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Turbotax free state efile coupon Moving expense deduction. Turbotax free state efile coupon   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Turbotax free state efile coupon Likewise, the expenses of a move back to the United States are generally attributable to U. Turbotax free state efile coupon S. Turbotax free state efile coupon earned income. Turbotax free state efile coupon   If your move was to the USVI, report your deduction for moving expenses as follows. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Turbotax free state efile coupon Foreign tax credit. Turbotax free state efile coupon   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Turbotax free state efile coupon S. Turbotax free state efile coupon income tax return for tax paid to the USVI. Turbotax free state efile coupon 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 state efile coupon Self-employment tax. Turbotax free state efile coupon   If you have no U. Turbotax free state efile coupon S. Turbotax free state efile coupon 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 state efile coupon Additional Medicare Tax. Turbotax free state efile coupon   Beginning in 2013, you may be required to pay Additional Medicare Tax. Turbotax free state efile coupon Also, you may need to report Additional Medicare Tax withheld by your employer. Turbotax free state efile coupon For more information see Additional Medicare Tax under Special Rules for Completing Your U. Turbotax free state efile coupon S. Turbotax free state efile coupon Tax Return in chapter 4. Turbotax free state efile coupon Estimated tax payments. Turbotax free state efile coupon   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 state efile coupon   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 state efile coupon 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 state efile coupon irs. Turbotax free state efile coupon gov/e-pay. Turbotax free state efile coupon   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Turbotax free state efile coupon Extension of time to file. Turbotax free state efile coupon   You can get an automatic 6-month extension of time to file your tax return. Turbotax free state efile coupon See Extension of Time To File in chapter 4. Turbotax free state efile coupon 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 state efile coupon 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 state efile coupon However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Turbotax free state efile coupon Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Turbotax free state efile coupon S. Turbotax free state efile coupon Virgin Islands. Turbotax free state efile coupon See Double Taxation in chapter 4. Turbotax free state efile coupon Prev  Up  Next   Home   More Online Publications