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previous page Previous Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of Puerto Rico
next page Next Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Guam
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taxmap/pubs/p570-010.htm#en_us_publink100097549

The Commonwealth of the Northern Mariana Islands(p13)


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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.
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Where To Get Forms and Information(p13)


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previous topic occurrence Where To Get Forms and Information next topic occurrence

Due date
Requests for advice about CNMI residency and tax matters should be addressed to:

 
Department of Finance 
Division of Revenue and Taxation 
Commonwealth of the Northern Mariana 
  Islands 
P.O. Box 5234 CHRB 
Saipan, MP 96950 
 


Phone
The phone number is 670-664-1000. The fax number is 670-664-1015.
EIC
You can access the CNMI website at www.cnmidof.net.
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Caution.(p13)


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The addresses and phone numbers listed above are subject to change.
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Which Return To File(p13)


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In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. Your residency status with regard to the CNMI determines which return you will file. Be sure to check the Special Rules for the CNMI, on this page, for additional information about filing your tax return.
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Bona Fide Resident of the CNMI(p13)


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Bona Fide Resident of the CNMI

If you are a U.S. 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.
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Example.(p13)

David Gold was a bona fide resident of the CNMI for 2008. He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U.S. corporations that carry on business mainly in the United States. He must file a 2008 income tax return with the CNMI Division of Revenue and Taxation. He reports his total income of $34,000 on the CNMI return.
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Where to file.(p13)


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If you are a bona fide resident of the CNMI for the entire tax year, send your return to the Division of Revenue and Taxation at the address given earlier.
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U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI)(p13)


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previous topic occurrence U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) next topic occurrence

If you have income from sources within the CNMI and are a U.S. 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.
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Form 5074.(p13)


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If you file a U.S. income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have:
The information on this form is used by the United States and the CNMI to divide the net income taxes collected on these individuals.
There is an example of a filled-in Form 5074 in chapter 5.
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Where to file.(p13)


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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, send your return to:

Department of the Treasury 
Internal Revenue Service Center 
Austin, TX 73301-0215


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Citizen of the CNMI(p13)


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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.S. citizen or a U.S. resident alien during the tax year, file your income tax return with the CNMI. Include income from worldwide sources on your CNMI return. Take into account tax withheld by both jurisdictions in determining if there is tax due or an overpayment. Pay any balance of tax due with your tax return.
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Where to file.(p13)


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If you are a citizen of the CNMI, send your return to the Division of Revenue and Taxation at the address given earlier.
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Special Rules for the CNMI(p13)


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Special Rules for the CNMI

Special rules apply to certain types of income, employment, and filing status.
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Joint return.(p13)


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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. 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. If the spouse with the greater AGI is a U.S. 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. For this purpose, income is determined without regard to community property laws.
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Example.(p13)

Marsha Blue, a U.S. citizen, was a resident of the United States, and her husband, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. Marsha earned $65,000 as a computer programmer in the United States. Her husband earned $20,000 as an artist in the CNMI. Mr. and Mrs. Blue will file a joint return. Because Marsha has the greater AGI, the Blues must file their return with the United States and report the entire $85,000 on that return.
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U.S. Armed Forces.(p13)


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If you are a member of the U.S. 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. 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.
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Moving expense deduction.(p13)


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Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Likewise, the expenses of a move back to the United States are generally attributable to U.S. earned income.
If your move was to the CNMI, report your deduction for moving expenses as follows.
If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26.
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Foreign tax credit.(p14)


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Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U.S. income tax return for tax paid to the CNMI.
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Self-employment tax.(p14)


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If you have no U.S. 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.
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Payment of estimated tax.(p14)


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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. 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. However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return.
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). For this purpose, income is determined without regard to community property laws.
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Early payment.(p14)
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If you make your first payment of estimated tax early, follow the rules above to determine where to send it. If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent.
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Double Taxation(p14)


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previous topic occurrence Double Taxation next topic occurrence

A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. See Double Taxation in chapter 4.
previous pagePrevious Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of Puerto Rico
next pageNext Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Guam
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication