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Free State File Tax Online

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Free State File Tax Online

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

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