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IRS.gov Website
Publication 570
taxmap/pubs/p570-010.htm#en_us_publink1000221290

The Commonwealth of the Northern Mariana Islands(p13)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221291

Where To Get Forms and Information(p13)

rule
Due date
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.O. Box 5234 CHRB
Dandan Commercial Center First Floor Rm #8
Saipan, MP 96950


Phone
You can order forms and publications by calling (670) 664-1000.
Fax
You can order forms and publications through the fax at (670) 664-1015.
EIC
You can get forms and publications at www.cnmidof.net.
EIC
The addresses and phone numbers listed above are subject to change.
taxmap/pubs/p570-010.htm#en_us_publink1000221296

Which Return To File(p14)

rule
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, later, for additional information about filing your tax return.
taxmap/pubs/p570-010.htm#en_us_publink1000221297

Bona Fide Resident of the CNMI(p14)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221298

Example.(p14)

David Gold was a bona fide resident of the CNMI for 2012. 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 2012 income tax return with the CNMI Division of Revenue and Taxation. He reports his total income of $34,000 on the CNMI return.
taxmap/pubs/p570-010.htm#en_us_publink1000221299

(p14)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221300

U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI)(p14)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221301

Form 5074.(p14)

rule
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 United States and the CNMI use this form to divide your income taxes.
There is an example of a filled-in Form 5074 in chapter 5.
taxmap/pubs/p570-010.htm#en_us_publink1000256422

De minimis exception to determining source of income.(p14)

rule
In certain situations you will not have income from a possession. See De minimis exception under Compensation for Labor or Personal Services in chapter 2.
taxmap/pubs/p570-010.htm#en_us_publink1000221302

Citizen or resident alien of the United States but not a bona fide resident of the CNMI.(p14)

rule
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.S. tax return and all attachments to:

Internal Revenue Service
P. O. Box 1303
Charlotte, NC 28201-1303
USA


taxmap/pubs/p570-010.htm#en_us_publink1000175067

Nonresident Alien (Other Than a Bona Fide Resident of the CNMI)(p14)

rule
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.
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.S. 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.S. tax return and all attachments to:

Internal Revenue Service
P. O. 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.O. Box 5234 CHRB
Saipan, MP 96950


taxmap/pubs/p570-010.htm#en_us_publink1000175048

Citizen of the CNMI(p14)

rule
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 overdue or an overpayment. Pay any balance of tax due with your tax return. Send your return and all attachments to:

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


taxmap/pubs/p570-010.htm#en_us_publink1000221305

Special Rules for the CNMI(p14)

rule
Special rules apply to certain types of income, employment, and filing status.
taxmap/pubs/p570-010.htm#en_us_publink1000221306

Joint return.(p14)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221307

Example.(p15)

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.
taxmap/pubs/p570-010.htm#en_us_publink1000256423

U.S. Armed Forces.(p15)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000256424
Civilian spouse of active duty member of the U.S. Armed Forces.(p15)
If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U.S. Armed Forces), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 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.S. tax return (Form 1040) and a state and/or local tax return, if required. 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.S. tax return.
taxmap/pubs/p570-010.htm#en_us_publink1000221309

Moving expense deduction.(p15)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221310

Foreign tax credit.(p15)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221311

Self-employment tax.(p15)

rule
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.
taxmap/pubs/p570-010.htm#en_us_publink1000256425

Estimated tax payments.(p15)

rule
To see if you are required to make payments of estimated income tax and/or self-employment tax to the IRS, get Form 1040-ES.
taxmap/pubs/p570-010.htm#en_us_publink1000256426
Payment of estimated tax.(p15)
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.
taxmap/pubs/p570-010.htm#en_us_publink1000221313
Early payment.(p15)
If you make your first payment of estimated tax early, follow the rules given earlier 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.
taxmap/pubs/p570-010.htm#en_us_publink1000256427
(p15)
To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:

Internal Revenue Service
P.O. 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.irs.gov/e-pay.
For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information, earlier.
taxmap/pubs/p570-010.htm#en_us_publink1000221314

Double Taxation(p15)

rule
A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. See Double Taxation in chapter 4.