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1040ez Booklet

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1040ez Booklet

1040ez booklet Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Appendix A Please click here for the text description of the image. 1040ez booklet Table A-1 and A-2 Please click here for the text description of the image. 1040ez booklet Table A-3 and A-4 Please click here for the text description of the image. 1040ez booklet Table A-5 and A-6 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-7 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-8 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-8 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-9 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-9 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-10 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A–10 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-11 Please click here for the text description of the image. 1040ez booklet Table A-11 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-12 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-12 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-13, A-14 and A-14 (continued. 1040ez booklet 1) Please click here for the text description of the image. 1040ez booklet Table A-14 (continued. 1040ez booklet 2) Please click here for the text description of the image. 1040ez booklet Table A-15 Please click here for the text description of the image. 1040ez booklet Table A-15 (continued) Please click here for the text description of the image. 1040ez booklet Table A-16 Please click here for the text description of the image. 1040ez booklet Table A-16 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-17 Please click here for the text description of the image. 1040ez booklet Table A-17 (continued) Please click here for the text description of the image. 1040ez booklet Table A-18 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-18 (continued) This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table A-19 and Table A-20 Please click here for the text description of the image. 1040ez booklet Quality Indian Reservation Property Tables Please click here for the text description of the image. 1040ez booklet Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. 1040ez booklet The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 1040ez booklet It is shown as Table B-1. 1040ez booklet The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 1040ez booklet It is shown as Table B-2. 1040ez booklet How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 1040ez booklet Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 1040ez booklet However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. 1040ez booklet Use the tables in the order shown below to determine the recovery period of your depreciable property. 1040ez booklet Table B-1. 1040ez booklet   Check Table B-1 for a description of the property. 1040ez booklet If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 1040ez booklet If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. 1040ez booklet If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 1040ez booklet If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. 1040ez booklet Tax-exempt use property subject to a lease. 1040ez booklet   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). 1040ez booklet Table B-2. 1040ez booklet   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. 1040ez booklet Property not in either table. 1040ez booklet   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. 1040ez booklet This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 1040ez booklet See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. 1040ez booklet Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 1040ez booklet Qualified rent-to-own property. 1040ez booklet A motorsport entertainment complex placed in service before January 1, 2014. 1040ez booklet Any retail motor fuels outlet. 1040ez booklet Any qualified leasehold improvement property placed in service before January 1, 2014. 1040ez booklet Any qualified restaurant property placed in service before January 1, 2014. 1040ez booklet Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 1040ez booklet Any water utility property. 1040ez booklet Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. 1040ez booklet Natural gas gathering and distribution lines placed in service after April 11, 2005. 1040ez booklet Example 1. 1040ez booklet Richard Green is a paper manufacturer. 1040ez booklet During the year, he made substantial improvements to the land on which his paper plant is located. 1040ez booklet He checks Table B-1 and finds land improvements under asset class 00. 1040ez booklet 3. 1040ez booklet He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 1040ez booklet 1, Manufacture of Pulp and Paper. 1040ez booklet He uses the recovery period under this asset class because it specifically includes land improvements. 1040ez booklet The land improvements have a 13-year class life and a 7-year recovery period for GDS. 1040ez booklet If he elects to use ADS, the recovery period is 13 years. 1040ez booklet If Richard only looked at Table B-1, he would select asset class 00. 1040ez booklet 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 1040ez booklet Example 2. 1040ez booklet Sam Plower produces rubber products. 1040ez booklet During the year, he made substantial improvements to the land on which his rubber plant is located. 1040ez booklet He checks Table B-1 and finds land improvements under asset class 00. 1040ez booklet 3. 1040ez booklet He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 1040ez booklet 1, Manufacture of Rubber Products. 1040ez booklet Reading the headings and descriptions under asset class 30. 1040ez booklet 1, Sam finds that it does not include land improvements. 1040ez booklet Therefore, Sam uses the recovery period under asset class 00. 1040ez booklet 3. 1040ez booklet The land improvements have a 20-year class life and a 15-year recovery period for GDS. 1040ez booklet If he elects to use ADS, the recovery period is 20 years. 1040ez booklet Example 3. 1040ez booklet Pam Martin owns a retail clothing store. 1040ez booklet During the year, she purchased a desk and a cash register for use in her business. 1040ez booklet She checks Table B-1 and finds office furniture under asset class 00. 1040ez booklet 11. 1040ez booklet Cash registers are not listed in any of the asset classes in Table B-1. 1040ez booklet She then checks Table B-2 and finds her activity, retail store, under asset class 57. 1040ez booklet 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 1040ez booklet This asset class does not specifically list office furniture or a cash register. 1040ez booklet She looks back at Table B-1 and uses asset class 00. 1040ez booklet 11 for the desk. 1040ez booklet The desk has a 10-year class life and a 7-year recovery period for GDS. 1040ez booklet If she elects to use ADS, the recovery period is 10 years. 1040ez booklet For the cash register, she uses asset class 57. 1040ez booklet 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 1040ez booklet The cash register has a 9-year class life and a 5-year recovery period for GDS. 1040ez booklet If she elects to use the ADS method, the recovery period is 9 years. 1040ez booklet This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-1 Please click here for the text description of the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

The 1040ez Booklet

1040ez booklet 5. 1040ez booklet   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. 1040ez booklet Line 2. 1040ez booklet Lines 3a and 3b. 1040ez booklet Lines 4a and 4b. 1040ez booklet Line 5. 1040ez booklet Line 6. 1040ez booklet Line 7. 1040ez booklet Line 9. 1040ez booklet Line 15. 1040ez booklet Illustrated Example of Form 5074Part I. 1040ez booklet Part II. 1040ez booklet Part III. 1040ez booklet Illustrated Example of Form 8689Part I. 1040ez booklet Part II. 1040ez booklet Part III. 1040ez booklet Part IV. 1040ez booklet Use the following examples to help you complete the correct attachment to your Form 1040. 1040ez booklet The completed form for each example is shown on the pages that follow. 1040ez booklet Illustrated Example of Form 4563 John Black is a U. 1040ez booklet S. 1040ez booklet citizen, single, and under 65. 1040ez booklet He was a bona fide resident of American Samoa during all of 2013. 1040ez booklet John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. 1040ez booklet S. 1040ez booklet corporations) is more than his adjusted filing requirement for single filers under 65. 1040ez booklet (See Filing Requirement if Possession Income Is Excluded in chapter 4. 1040ez booklet ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. 1040ez booklet See Bona Fide Resident of American Samoa in chapter 3. 1040ez booklet Completing Form 4563. 1040ez booklet   John enters his name and social security number at the top of the form. 1040ez booklet Line 1. 1040ez booklet   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. 1040ez booklet Because he is still a bona fide resident, he enters “not ended” in the second blank space. 1040ez booklet Line 2. 1040ez booklet   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. 1040ez booklet Lines 3a and 3b. 1040ez booklet   He checks “No” on line 3a because no family members lived with him. 1040ez booklet He leaves line 3b blank. 1040ez booklet Lines 4a and 4b. 1040ez booklet   He checks “No” on line 4a because he did not maintain a home outside American Samoa. 1040ez booklet He leaves line 4b blank. 1040ez booklet Line 5. 1040ez booklet   He enters the name and address of his employer, Samoa Products Co. 1040ez booklet It is a private American Samoa corporation. 1040ez booklet Line 6. 1040ez booklet   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. 1040ez booklet That was his only trip outside American Samoa during the year. 1040ez booklet Line 7. 1040ez booklet   He enters the $24,000 in wages he received from Samoa Products Co. 1040ez booklet Line 9. 1040ez booklet   He received $220 in dividends from an American Samoa corporation, which he enters here. 1040ez booklet He also received $10,000 of dividends from a U. 1040ez booklet S. 1040ez booklet corporation, but he will enter that amount only on his Form 1040 because the U. 1040ez booklet S. 1040ez booklet dividends do not qualify for the possession exclusion. 1040ez booklet Line 15. 1040ez booklet   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. 1040ez booklet He will not enter his excluded income on Form 1040. 1040ez booklet However, he will attach his completed Form 4563 to his Form 1040. 1040ez booklet Illustrated Example of Form 5074 Tracy Grey is a U. 1040ez booklet S. 1040ez booklet citizen who is a self-employed fisheries consultant with a tax home in New York. 1040ez booklet Her only income for 2013 was net self-employment income of $80,000. 1040ez booklet Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. 1040ez booklet Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. 1040ez booklet She was not a bona fide resident of Guam during 2013. 1040ez booklet Tracy completes Form 1040 (not illustrated), reporting her worldwide income. 1040ez booklet Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. 1040ez booklet All amounts reported on Form 5074 are also reported on her Form 1040. 1040ez booklet See U. 1040ez booklet S. 1040ez booklet Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. 1040ez booklet Completing Form 5074. 1040ez booklet   Tracy enters her name and social security number at the top of the form. 1040ez booklet Part I. 1040ez booklet   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. 1040ez booklet She has no other income from Guam, so the total on line 16 is $20,000. 1040ez booklet Part II. 1040ez booklet   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. 1040ez booklet She enters $1,413 on line 21 and line 28. 1040ez booklet Her adjusted gross income on line 29 is $18,587. 1040ez booklet Part III. 1040ez booklet   Tracy made estimated tax payments of $1,409. 1040ez booklet She enters this amount on line 30, and again on line 34 as the total payments. 1040ez booklet Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. 1040ez booklet In 2013, they received $14,400 in income from the rental of a condominium they own in the U. 1040ez booklet S. 1040ez booklet Virgin Islands (USVI). 1040ez booklet The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. 1040ez booklet They were not bona fide residents of the USVI during the entire tax year. 1040ez booklet The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). 1040ez booklet The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. 1040ez booklet The Morenos also complete Form 8689 to determine how much of their U. 1040ez booklet S. 1040ez booklet tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. 1040ez booklet S. 1040ez booklet Virgin Islands. 1040ez booklet See U. 1040ez booklet S. 1040ez booklet Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. 1040ez booklet The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. 1040ez booklet At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. 1040ez booklet The Virgin Islands Bureau of Internal Revenue will process this copy. 1040ez booklet Completing Form 8689. 1040ez booklet   Juan and Carla enter their names and Juan's social security number at the top of the form. 1040ez booklet Part I. 1040ez booklet   The Morenos enter their income from the USVI in Part I (see later). 1040ez booklet The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. 1040ez booklet The Morenos' total USVI income of $6,700 is entered on line 16. 1040ez booklet Part II. 1040ez booklet   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. 1040ez booklet Their USVI adjusted gross income (AGI) is $6,700. 1040ez booklet Part III. 1040ez booklet   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). 1040ez booklet Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. 1040ez booklet   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. 1040ez booklet Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. 1040ez booklet 122) and enter that as a decimal on line 34. 1040ez booklet They then apply that percentage to the U. 1040ez booklet S. 1040ez booklet tax entered on line 32 to find the amount of U. 1040ez booklet S. 1040ez booklet tax allocated to USVI income ($4,539 x 0. 1040ez booklet 122 = $554), and enter that amount on line 35. 1040ez booklet Part IV. 1040ez booklet   Part IV is used to show payments of income tax to the USVI only. 1040ez booklet The Morenos had no tax withheld by the U. 1040ez booklet S. 1040ez booklet Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. 1040ez booklet They include this amount ($400) in the total payments on Form 1040, line 72. 1040ez booklet On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. 1040ez booklet The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. 1040ez booklet   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. 1040ez booklet They enter this amount on line 45. 1040ez booklet They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. 1040ez booklet The Morenos will pay their USVI tax at the same time they file the copy of their U. 1040ez booklet S. 1040ez booklet income tax return with the U. 1040ez booklet S. 1040ez booklet Virgin Islands. 1040ez booklet This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications