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Print 1040ez Federal Tax Form

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Print 1040ez Federal Tax Form

Print 1040ez federal tax form 33. Print 1040ez federal tax form   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Print 1040ez federal tax form This chapter explains the following. Print 1040ez federal tax form Who qualifies for the credit for the elderly or the disabled. Print 1040ez federal tax form How to claim the credit. Print 1040ez federal tax form You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Print 1040ez federal tax form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Print 1040ez federal tax form You are a qualified individual. Print 1040ez federal tax form Your income is not more than certain limits. Print 1040ez federal tax form You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Print 1040ez federal tax form Use Figure 33-A first to see if you are a qualified individual. Print 1040ez federal tax form If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Print 1040ez federal tax form You can take the credit only if you file Form 1040 or Form 1040A. Print 1040ez federal tax form You cannot take the credit if you file Form 1040EZ. Print 1040ez federal tax form Qualified Individual You are a qualified individual for this credit if you are a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien, and either of the following applies. Print 1040ez federal tax form You were age 65 or older at the end of 2013. Print 1040ez federal tax form You were under age 65 at the end of 2013 and all three of the following statements are true. Print 1040ez federal tax form You retired on permanent and total disability (explained later). Print 1040ez federal tax form You received taxable disability income for 2013. Print 1040ez federal tax form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Print 1040ez federal tax form Age 65. Print 1040ez federal tax form   You are considered to be age 65 on the day before your 65th birthday. Print 1040ez federal tax form Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Print 1040ez federal tax form U. Print 1040ez federal tax form S. Print 1040ez federal tax form Citizen or Resident Alien You must be a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien (or be treated as a resident alien) to take the credit. Print 1040ez federal tax form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Print 1040ez federal tax form Exceptions. Print 1040ez federal tax form   You may be able to take the credit if you are a nonresident alien who is married to a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Print 1040ez federal tax form S. Print 1040ez federal tax form resident alien. Print 1040ez federal tax form If you make that choice, both you and your spouse are taxed on your worldwide incomes. Print 1040ez federal tax form If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Print 1040ez federal tax form S. Print 1040ez federal tax form resident alien for the entire year. Print 1040ez federal tax form In that case, you may be allowed to take the credit. Print 1040ez federal tax form For information on these choices, see chapter 1 of Publication 519, U. Print 1040ez federal tax form S. Print 1040ez federal tax form Tax Guide for Aliens. Print 1040ez federal tax form Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Print 1040ez federal tax form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Print 1040ez federal tax form Head of household. Print 1040ez federal tax form   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Print 1040ez federal tax form See Head of Household in chapter 2 for the tests you must meet. Print 1040ez federal tax form Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Print 1040ez federal tax form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Print 1040ez federal tax form Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Print 1040ez federal tax form If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Print 1040ez federal tax form Permanent and total disability. Print 1040ez federal tax form    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Print 1040ez federal tax form A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Print 1040ez federal tax form See Physician's statement , later. Print 1040ez federal tax form Substantial gainful activity. Print 1040ez federal tax form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Print 1040ez federal tax form Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Print 1040ez federal tax form   Substantial gainful activity is not work you do to take care of yourself or your home. Print 1040ez federal tax form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Print 1040ez federal tax form However, doing this kind of work may show that you are able to engage in substantial gainful activity. Print 1040ez federal tax form    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Print 1040ez federal tax form Sheltered employment. Print 1040ez federal tax form   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Print 1040ez federal tax form These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Print 1040ez federal tax form   Compared to commercial employment, pay is lower for sheltered employment. Print 1040ez federal tax form Therefore, one usually does not look for sheltered employment if he or she can get other employment. Print 1040ez federal tax form The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Print 1040ez federal tax form Physician's statement. Print 1040ez federal tax form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Print 1040ez federal tax form You can use the statement in the Instructions for Schedule R. Print 1040ez federal tax form    Figure 33-A. Print 1040ez federal tax form Are You a Qualified Individual? This image is too large to be displayed in the current screen. Print 1040ez federal tax form Please click the link to view the image. Print 1040ez federal tax form Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Print 1040ez federal tax form Veterans. Print 1040ez federal tax form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Print 1040ez federal tax form VA Form 21-0172 must be signed by a person authorized by the VA to do so. Print 1040ez federal tax form You can get this form from your local VA regional office. Print 1040ez federal tax form Physician's statement obtained in earlier year. Print 1040ez federal tax form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Print 1040ez federal tax form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Print 1040ez federal tax form If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Print 1040ez federal tax form   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Print 1040ez federal tax form Table 33-1. Print 1040ez federal tax form Income Limits IF your filing status is . Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form   Your adjusted gross income (AGI)* is equal to or more than. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Print 1040ez federal tax form Disability income. Print 1040ez federal tax form   If you are under age 65, you must also have taxable disability income to qualify for the credit. Print 1040ez federal tax form Disability income must meet both of the following requirements. Print 1040ez federal tax form It must be paid under your employer's accident or health plan or pension plan. Print 1040ez federal tax form It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Print 1040ez federal tax form Payments that are not disability income. Print 1040ez federal tax form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Print 1040ez federal tax form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Print 1040ez federal tax form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Print 1040ez federal tax form Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Print 1040ez federal tax form Income Limits To determine if you can claim the credit, you must consider two income limits. Print 1040ez federal tax form The first limit is the amount of your adjusted gross income (AGI). Print 1040ez federal tax form The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Print 1040ez federal tax form The limits are shown in Table 33-1. Print 1040ez federal tax form If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Print 1040ez federal tax form See How to Claim the Credit , later. Print 1040ez federal tax form If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Print 1040ez federal tax form How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Print 1040ez federal tax form Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Print 1040ez federal tax form If you want the IRS to figure your tax, see chapter 30. Print 1040ez federal tax form Form 1040. Print 1040ez federal tax form   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Print 1040ez federal tax form Form 1040A. Print 1040ez federal tax form   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Print 1040ez federal tax form Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Print 1040ez federal tax form Next, fill out Schedule R, Part III. Print 1040ez federal tax form If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Print 1040ez federal tax form If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Print 1040ez federal tax form For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Print 1040ez federal tax form Limit on credit. Print 1040ez federal tax form   The amount of the credit you can claim is generally limited to the amount of your tax. Print 1040ez federal tax form Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Print 1040ez federal tax form Prev  Up  Next   Home   More Online Publications
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The Print 1040ez Federal Tax Form

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