Economic stimulus payment.(p1)
If you received an economic stimulus payment or credit from a U.S. possession in 2008, you are not eligible to claim a recovery rebate credit on your 2008 U.S. federal income tax return.taxmap/pubs/p570-000.htm#en_us_publink1000142166
De minimis exception to determining possession source income.(p1)
For tax years ending after April 9, 2008 (2008 tax year for calendar year taxpayers), possession source income does not include compensation earned by certain temporary workers for labor or personal services performed in a U.S. possession. See De minimus exception under Compensation for Labor or Personal Services in chapter 2.taxmap/pubs/p570-000.htm#en_us_publink1000142167
Election to allocate gain from disposition of certain personal property to the possession holding period.(p1)
This election, which can be made by bona fide residents of a U.S. possession for dispositions after April 11, 2005, applies to marketable securities and other types of investment property. See Special election under Special Rules for Gains From Dispositions of Certain Property in chapter 2.taxmap/pubs/p570-000.htm#en_us_publink1000142168
Income earned as an employee of the Government of American Samoa may be excluded from U.S. gross income.(p1)
This applies for tax years ending after April 9, 2008 (2008 tax year for calendar year taxpayers), for individuals who are bona fide residents of American Samoa for the entire tax year. See U.S. Government employees under Special Rules for American Samoa in chapter 3. taxmap/pubs/p570-000.htm#en_us_publink100097412
Third party designee.(p2)
You can check the "Yes" box in the "Third Party Designee" area of your U.S. income tax return to authorize the IRS to discuss your U.S. income tax return with a friend, family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. It also allows your designee to perform certain actions. See your income tax package for details.taxmap/pubs/p570-000.htm#en_us_publink100097413
IRS individual taxpayer identification numbers (ITINs) for aliens.(p2)
If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Allow 6 weeks for the IRS to notify you of your ITIN (8–10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas).
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
Earned income credit (EIC).(p2)
Generally, if you are a bona fide resident of a U.S. possession, you cannot claim the EIC on your U.S. tax return. However, certain U.S. possessions may allow bona fide residents to claim the EIC on their possession tax return.
To claim the EIC on your U.S. tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. If you have a child, the child must have lived with you in the United States for more than half the year. For this purpose, the United States includes only the 50 states and the District of Columbia. Special rules apply to military personnel stationed outside the United States. For more information on this credit, see Publication 596, Earned Income Credit (EIC).taxmap/pubs/p570-000.htm#en_us_publink100097416
Change of address.(p2)
If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service. Mail Form 8822 to the Internal Revenue Service Center for your old address (addresses for the Service Centers are on the back of the form).taxmap/pubs/p570-000.htm#en_us_publink100097417
Photographs of missing children.(p2)
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses how to treat income received from the following U.S. possessions on your tax return(s).
- American Samoa.
- The Commonwealth of Puerto Rico (Puerto Rico).
- The Commonwealth of the Northern Mariana Islands (CNMI).
- The U.S. Virgin Islands (USVI).
Unless stated otherwise, when the term "possession" is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands.
Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions.
Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions.
Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. You may have to file a U.S. tax return only, a possession tax return only, or both returns. This generally depends on whether you are a bona fide resident of the possession. In some cases, you may have to file a U.S. return, but will be able to exclude income earned in a possession from U.S. tax. You can find illustrated examples of some of the additional forms required in chapter 5.
If you are not a bona fide resident of one of the above possessions, or are otherwise required to file a U.S. income tax return, the information in chapter 4 will tell you how to file your U.S. tax return. This information also applies if you have income from U.S. insular areas other than the five possessions listed above because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. These other U.S. insular areas include:
- Baker Island,
- Howland Island,
- Jarvis Island,
- Johnston Island,
- Kingman Reef,
- Midway Islands,
- Palmyra Atoll, and
- Wake Island.
If you need additional information on U.S. taxation, write to:
Internal Revenue Service
International Returns Section
P.O. Box 920
Bensalem, PA 19020-8518
If you need additional information on your tax obligations in a U.S. possession, write to the tax department of that possession. Their addresses are provided in chapter 3 under the individual headings for each possession.taxmap/pubs/p570-000.htm#en_us_publink1000142181
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at *email@example.com
. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
If you have a tax question, check the information available on www.irs.gov
or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.
You can get the necessary possession tax forms at the tax office for the appropriate possession. The office addresses are given in chapter 3.taxmap/pubs/p570-000.htm#TXMP1d17d5a5
You may want to see:
Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U.S. Tax Guide for Aliens Form (and Instructions) 1040-PR: Planilla Para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS: U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116: Foreign Tax Credit 4563: Exclusion of Income for Bona Fide Residents of American Samoa 4868: Application for Automatic Extension of Time To File U.S. Individual Income Tax Return 5074: Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689: Allocation of Individual Income Tax to the U.S. Virgin Islands 8898: Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession