Index of Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions

A

Additional child tax credit, Additional child tax credit.

Aliens:

Nonresident, See: specific possession

Resident, See: specific possession

American Samoa:

Form 4563, Form 4563.

Armed forces, U.S.:

Bona fide residence, Special rule for members of the U.S. Armed Forces.

See also: specific possession

Armed Forces, U.S.:

Earned income credit, Earned income credit., U.S. military personnel stationed outside...

Source of income, U.S. Armed Forces.

Spouse, Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Special rule for civilian spouse of active duty member of the U.S. Armed Forces.

Assistance, See: Tax help

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

B

Bona fide residence:

Closer connection, Closer Connection, If you are moving to or from a possession...

Year of move, Special Rules in the Year of a Move, Randy White, a U.S. citizen, files returns..., Exception for Year of Move

Presence test, Presence Test

Charitable sports event, Charitable Sports Event

Child, defined, Your child, who is your son, daughter, stepson,...

Nonresident aliens, Special rule for nonresident aliens.

Possession, days in, Days of presence in a possession., If, during a single day, you are physically...

Qualifying medical treatment, Qualifying Medical Treatment, You must keep the following documentation....

Significant connection, Significant Connection, Thus, in 2011, the Browns were not present...

Student, Student

U.S., days in, Days of presence in the United States., You are considered to be present in the United...

Reporting change in residency status, Reporting a Change in Bona Fide Residence, You are a U.S. citizen who moved to the CNMI...

Penalty for not reporting, Penalty for Not Filing Form 8898, If you are required to file Form 8898 for...

Tax home, Tax Home, If you are moving to or from a possession...

Exceptions, Exceptions

Government officials, Students and Government Officials

Seafarers, Seafarers

Students, Students and Government Officials

Year of move, Special Rules in the Year of a Move, Randy White, a U.S. citizen, files returns..., Year of Move

Tests to meet, Generally, you are a bona fide resident of...

U.S. Armed Forces, Special rule for members of the U.S. Armed Forces.

Year of move, Special Rules in the Year of a Move

Puerto Rico, Puerto Rico, Randy White, a U.S. citizen, files returns...

C

Change in residency status, reporting:

Penalty for not reporting, Penalty for Not Filing Form 8898, If you are required to file Form 8898 for...

Change of address, Change of address.

Charitable sports event, Charitable Sports Event

Child tax credit, additional, Additional child tax credit.

Child, defined, Your child, who is your son, daughter, stepson,...

Closer connection, Closer Connection, If you are moving to or from a possession...

Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, A mutual agreement procedure exists to settle...

Commonwealth of the Northern Mariana Islands (CNMI):

Form 5074, Form 5074.

Compensation for labor or personal services, Compensation for Labor or Personal Services, You are a U.S. citizen who worked in Puerto...

Alternative basis, Alternative basis., You can determine the source of your compensation...

Multi-year compensation, Multi-year compensation., The source of multi-year compensation is...

Time basis, Time basis., In 2011, you worked in your employer's office...

Credits:

Earned income, Earned income credit., Earned income credit (EIC).

Foreign tax, Foreign Tax Credit if Possession Income Is Excluded, They enter $1,493 on Form 1116, line 12,..., If you are not a bona fide resident, enter..., If you report government wages on both your...

D

Deductions:

IRA contribution, Individual retirement arrangement (IRA) deduction.

Itemized deductions, Itemized Deductions

Moving expenses:

U.S. return, Moving expense deduction.

See also: specific possession

Personal exemptions, Personal Exemptions

Self-employment tax, one-half of, Self-employment tax deduction.

Standard deduction, Standard Deduction

U.S. return with excluded income, Deductions if Possession Income Is Excluded

Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property

Dividends, Dividends.

Double taxation:

Credit or refund, Credit or Refund

E

Earned income credit, Earned income credit., Earned income credit (EIC).

Effectively connected income, Effectively Connected Income, Marcy Jackson is a bona fide resident of...

Estimated tax payments, Estimated Tax, Estimated tax payments., Estimated tax payments., Estimated tax payments., Estimated tax payments., Estimated tax payments.

Exemptions, deduction for, Personal Exemptions

Extension of time to file:

U.S. return, Extension of Time To File

USVI, Extension of time to file.

F

Filing requirements:

American Samoa, American Samoa, A mutual agreement procedure exists to settle...

Form 4563, Form 4563.

CNMI, The Commonwealth of the Northern Mariana Islands, A mutual agreement procedure exists to settle...

Form 5074, Form 5074.

Guam, Guam, A mutual agreement procedure exists to settle...

Form 5074, Form 5074.

Possessions, A mutual agreement procedure exists to settle..., Filing Information for Individuals in Certain U.S. Possessions

Puerto Rico, The Commonwealth of Puerto Rico, A mutual agreement procedure exists to settle...

U.S. return, Who Must File, If you must file a U.S. income tax return,...

USVI, The U.S. Virgin Islands, A mutual agreement procedure exists to settle...

Form 1040INFO, Form 1040INFO.

Form 4868, Extension of time to file.

Form 8689, Form 8689.

Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded, They enter $1,493 on Form 1116, line 12,...

Form:

1040-ES, Estimated Tax

1040-PR, If you are not required to file a U.S. income...

1040-SS, If you have no U.S. filing requirement, but..., Self-employment tax., If you have no U.S. filing requirement, but..., If you are not required to file a U.S. income..., If you are not required to file a U.S. tax...

1040INFO, Form 1040INFO.

1040NR, A U.S. tax return (Form 1040NR) reporting..., A U.S. tax return (Form 1040NR) reporting..., A U.S. tax return (Form 1040NR) reporting..., A U.S. tax return (Form 1040NR) according..., A U.S. tax return (Form 1040NR, U.S. Nonresident...

1040X, Credit or Refund

1116, Foreign Tax Credit if Possession Income Is Excluded, They enter $1,493 on Form 1116, line 12,..., If you are not a bona fide resident, enter..., If you report government wages on both your...

3903, Moving expense deduction., If you are not a bona fide resident, enter..., If you are not a bona fide resident, enter..., If you are not a bona fide resident, enter..., If your move was to the United States, complete..., If your move was to the United States, complete...

4563, Form 4563.

4563, illustrated example, Form 4563, page 1 for John Black, Illustrated Example of Form 4563, John totals the amounts on lines 7 and 9...

4868, Automatic 6-Month Extension, Extension of time to file.

5074, Form 5074., If you are not a bona fide resident, enter..., Form 5074., If you are not a bona fide resident, enter...

5074, illustrated example, Form 5074, for Tracy Grey, Illustrated Example of Form 5074, Tracy made estimated tax payments of $1,409....

8689, Form 8689.

8689, illustrated example, Illustrated Example of Form 8689, Part IV is used to show payments of income..., Form 8689, page 1 for Juan and Carla Moreno

8822, Change of address.

8898, Reporting a Change in Bona Fide Residence, If you are required to file Form 8898 for...

8938, New Form 8938.

Schedule A (Form 1040), Those that apply specifically to income subject...

Schedule SE (Form 1040), A U.S. citizen or resident alien who is self-employed...

W-7, Individual taxpayer identification numbers (ITINs) for aliens.

Free tax services, How To Get Tax Help,

Fringe benefits, Certain fringe benefits sourced on a geographical basis., If you received any of the following fringe...

G

Government employees, U.S., See: specific possession

Grants, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Guam:

Form 5074, Form 5074.

H

Help, See: Tax help

I

Income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Effectively connected income, Effectively Connected Income, Marcy Jackson is a bona fide resident of...

Grants, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Investments, Investment Income, Also considered possession source income...

Labor or personal services, Compensation for Labor or Personal Services, You are a U.S. citizen who worked in Puerto...

Pensions, Pensions., You are a U.S. citizen who worked in Puerto...

Sales or other dispositions of property, Sales or Other Dispositions of Property,

Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., You can determine the source of your compensation...

Source of, Possession Source Income

U.S. Armed Forces, U.S. Armed Forces.

U.S. income rule, U.S. income rule.

Inconsistent tax treatment:

Credit or refund, Credit or Refund

Individual taxpayer identification number (ITIN), Individual taxpayer identification numbers (ITINs) for aliens.

Interest income, Interest income.

Inventory:

Sales or other dispositions of, Inventory.

Investment income, Investment Income, Also considered possession source income...

IRA deduction, Individual retirement arrangement (IRA) deduction.

Itemized deductions, Itemized Deductions

ITIN, Individual taxpayer identification numbers (ITINs) for aliens.

M

Medical treatment, qualifying, Qualifying Medical Treatment, You must keep the following documentation....

More information, See: Tax help

Moving expense deduction:

U.S. return, Moving expense deduction.

See also: specific possession

Mutual agreement procedure, Double Taxation, See Revenue Procedure 2006-23, section 9,...

N

Nonresident alien, See: specific possession

Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, A mutual agreement procedure exists to settle...

P

Paying your taxes, Paying Your Taxes, For other reporting requirements, see Chapter...

Penalty:

Failure to report change in residency status, Penalty for Not Filing Form 8898, If you are required to file Form 8898 for...

Pension income, Pensions., You are a U.S. citizen who worked in Puerto...

Permanent home, Permanent home.

Personal exemptions, deduction for, Personal Exemptions

Personal property:

Sales or other dispositions of, Personal property.

Personal service income, Compensation for Labor or Personal Services, You are a U.S. citizen who worked in Puerto...

Possession source income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Effectively connected income, Effectively Connected Income, Marcy Jackson is a bona fide resident of...

Grants, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Investment income, Investment Income, Also considered possession source income...

Labor or personal services, Compensation for Labor or Personal Services, You are a U.S. citizen who worked in Puerto...

Pensions, Pensions., You are a U.S. citizen who worked in Puerto...

Sales or other dispositions of property, Sales or Other Dispositions of Property,

Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., You can determine the source of your compensation...

U.S. Armed Forces, U.S. Armed Forces.

U.S. income rule, U.S. income rule.

Possessions, list of, This publication discusses how to treat income..., If you are not a bona fide resident of one...

Presence test, Presence Test, Thus, in 2011, the Browns were not present...

Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Publications, See: Tax help

Puerto Rico, The Commonwealth of Puerto Rico, A mutual agreement procedure exists to settle...

Q

Qualifying medical treatment, Qualifying Medical Treatment, You must keep the following documentation....

R

Real property:

Sales or other dispositions of, Real property.

Rental income, Rental income.

Resident alien, See: specific possession

Royalty income, Royalties.

S

Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards, The source of these types of income is generally...

Self-employment tax:

U.S. return, Self-Employment Tax

See also: specific possession

Self-employment tax deduction, Self-employment tax deduction.

Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., You can determine the source of your compensation...

Significant connection, Significant Connection, Thus, in 2011, the Browns were not present...

Source of income, Marcy Jackson is a bona fide resident of..., Possession Source Income

Special rules for filing, See: specific possession

Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property

Sports event, charitable, Charitable Sports Event

Standard deduction, Standard Deduction

Student, Student

T

Tables:

U.S. filing requirements for most taxpayers (Table 4-1),

U.S. source of income (Table 2-1), Table 2-1. General Rules for Determining U.S. Source of Income

Tax help,

Tax home:

Exceptions, Exceptions

Government officials, Students and Government Officials

Seafarers, Seafarers

Students, Students and Government Officials

Year of move, Special Rules in the Year of a Move, Randy White, a U.S. citizen, files returns..., Year of Move

Taxpayer Advocate, Taxpayer Advocate Service.

TTY/TDD information, How To Get Tax Help

U

U.S. Armed Forces:

Bona fide residence, Special rule for members of the U.S. Armed Forces.

Earned income credit, Earned income credit., U.S. military personnel stationed outside...

Source of income, U.S. Armed Forces.

Spouse, Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Special rule for civilian spouse of active duty member of the U.S. Armed Forces.

See also: specific possession

U.S. Government employees, See: specific possession

U.S. income rule, U.S. income rule.

U.S. return, possession income excluded on, Special Rules for Completing Your U.S. Tax Return, They enter $1,493 on Form 1116, line 12,...

U.S. taxation of possession income, to get information on, If you need additional information on your...

U.S. Virgin Islands (USVI), The U.S. Virgin Islands, A mutual agreement procedure exists to settle...

V

Virgin Islands, U.S., The U.S. Virgin Islands, A mutual agreement procedure exists to settle...

W

When to file:

U.S. return, When To File, You will not receive any notification from...

See also: specific possession

Where to file:

U.S. return, Where To File, If you are not in either of the above categories,...

See also: specific possession

Which return to file, See: specific possession

Who must file:

U.S. return, Who Must File, If you must file a U.S. income tax return,...

See also: specific possession