2003 Tax Help Archives  
Publication 570 2003 Tax Year

Publication 570
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Important Reminders

Third party designee. You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your 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.

IRS Individual Taxpayer Identification Numbers (ITIN) for Aliens. 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. It usually takes 4 – 6 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Note.

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). Generally, if you are a resident of a U.S. possession, you cannot claim the EIC on your U.S. tax return. To claim the EIC, 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, 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 the credit, see Publication 596, Earned Income Credit (EIC).

Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for your old address (addresses for the Service Centers are on the back of the form).

Photographs of missing children. 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.

Introduction

This publication discusses how to treat income received in U.S. possessions on your U.S. tax return.

It also discusses whether you are required to file a return with the possession. American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, and Puerto Rico have their own independent tax departments. If you have income from one 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 considered a resident of one of the possessions. In some cases, you may have to file a U.S. return, but be able to exclude income earned in a possession from U.S. tax.

Address you may need

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 under the individual headings for each possession.

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.

You can write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
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.

Useful Items - You may want to see:

Publication

  • 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad
  • 514 Foreign Tax Credit for Individuals

Form (and Instructions)

  • 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
  • 2688 Application for Additional Extension of Time To File U.S. Individual Income Tax Return
  • 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 Virgin Islands

See How To Get Tax Help near the end of this publication for information about getting these publications and forms. You can get any necessary possession tax forms at the appropriate possession tax office. The office addresses are given later.

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