Publication 570 (2007), 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, Nonresident alien.

American Samoa, American Samoa

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)

Earned income credit, Earned income credit., U.S. Armed Forces.

Source of income, U.S. Armed Forces.

Assistance (see Tax help)

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards

B

Bona fide residence, Bona Fide Residence, Who Must File

Bona fide residence:

Closer connection, Closer Connection

Closer connection:

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

Presence test, Presence Test

Presence test:

Charitable sports event, Charitable Sports Event
Child, defined, Days of presence in a possession.
Nonresident aliens, Special rule for nonresident aliens.
Possession, days in, Days of presence in a possession.
Qualifying medical treatment, Qualifying Medical Treatment
Significant connection, Significant Connection
Student, Student
U.S., days in, Days of presence in the United States.

Reporting change in residency status, Reporting a Change in Bona Fide Residence, Who Must File

Reporting change in residency status:

Penalty for not reporting, Penalty for Not Filing Form 8898

Tax home, Tax Home

Tax home:

Exceptions, Exceptions
Government officials, Students and Government Officials
Seafarers, Seafarers
Students, Students and Government Officials
Year of move, Year of Move, Special Rules in the Year of a Move

Tests to meet, Bona Fide Residence

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

Year of move:

Puerto Rico, Puerto Rico

C

Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Who Must File

Change in residency status, reporting:

Penalty for not reporting, Penalty for Not Filing Form 8898

Change of address, Reminders

Charitable sports event, Charitable Sports Event

Child tax credit, additional, Additional child tax credit.

Child, defined, Days of presence in a possession.

Closer connection, Closer Connection

Closer connection:

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

Comments on publication, Comments and suggestions.

Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico

Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands

Commonwealth of the Northern Mariana Islands (CNMI):

Form 5074, Form 5074.

Compensation for labor or personal services, Compensation for Labor or Personal Services

Alternative basis, Alternative basis.
Multi-year compensation, Multi-year compensation.
Time basis, Time basis.

Credits:

Earned income, Reminders, Earned income credit.
Foreign tax, U.S. Government employees., Moving expense deduction., Foreign Tax Credit if Possession Income Is Excluded

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, Double Taxation

Double taxation:

Credit or refund, Credit or Refund

E

Earned income credit, Earned income credit.

Effectively connected income, Effectively Connected Income

Estimated tax payments, Payment of estimated tax., Payment of estimated tax., Estimated Tax

Exemptions, deduction for, Personal Exemptions

Extension of time to file:

U.S. return, Extensions of Time To File
USVI, Extensions of time to file.

F

Filing requirements:

American Samoa, American Samoa

American Samoa:

Form 4563, Form 4563.

CNMI, The Commonwealth of the Northern Mariana Islands

CNMI:

Form 5074, Form 5074.

Guam, Guam

Guam:

Form 5074, Form 5074.

Possessions, Filing Information for Individuals in Certain U.S. Possessions, The U.S. Virgin Islands

Puerto Rico, The Commonwealth of Puerto Rico

U.S. return, Who Must File

USVI, The U.S. Virgin Islands, Filing Information for Individuals in Certain U.S. Possessions

USVI:

Form 1040INFO, Form 1040INFO.
Form 4868, Extensions of time to file.
Form 8689, Form 8689.

Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded

Form:

1040-ES, Estimated Tax
1040-PR, Additional child tax credit., Self-Employment Tax
1040-SS, Self-employment tax., Additional child tax credit., Self-employment tax., Self-employment tax., Bona Fide Resident of the USVI, Self-employment tax., Self-Employment Tax
1040INFO, Form 1040INFO.
1040NR, Nonresident alien., Nonresident alien.
1040X, Credit or Refund
1116, U.S. Government employees., Moving expense deduction., Foreign Tax Credit if Possession Income Is Excluded
3903, Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction.
4563, Form 4563.
4563, illustrated example, Illustrated Example of Form 4563,
4868, Extensions of time to file., Automatic 6-Month Extension
5074, Form 5074., Moving expense deduction., Form 5074., Moving expense deduction.
5074, illustrated example, Illustrated Example of Form 5074,
8689, Form 8689., Moving expense deduction.
8689, illustrated example, Illustrated Example of Form 8689, Part IV.,
8822, Reminders
8898, Reporting a Change in Bona Fide Residence
Schedule A (Form 1040), Itemized Deductions
Schedule SE (Form 1040), Self-Employment Tax
W-7, Reminders

Free tax services, How To Get Tax Help

Fringe benefits, Certain fringe benefits sourced on a geographical basis.

G

Government employees, U.S. (see specific possession)

Grants, Scholarships, Fellowships, Grants, Prizes, and Awards

Guam, Guam

Guam:

Form 5074, Form 5074.

H

Help (see Tax help)

I

Income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investments, Investment Income
Labor or personal services, Compensation for Labor or Personal Services
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
Source of, Possession Source Income
U.S. armed forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.

Inconsistent tax treatment, Double Taxation

Inconsistent tax treatment:

Credit or refund, Credit or Refund

Individual taxpayer identification number (ITIN), Reminders

Interest income, Interest income.

Inventory:

Sales or other dispositions of, Inventory.

Investment income, Investment Income

IRA deduction, Individual retirement arrangement (IRA) deduction.

Itemized deductions, Itemized Deductions

ITIN, Reminders

M

Medical treatment, qualifying, Qualifying Medical Treatment

More information (see Tax help)

Moving expense deduction:

U.S. return, Moving expense deduction.

(see also specific possession)

Mutual agreement procedure, Double Taxation

Mutual agreement procedure:

Credit or refund, Credit or Refund

N

Nonresident alien (see specific possession)
Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands

P

Paying your taxes, Paying Your Taxes

Penalty:

Failure to report change in residency status, Penalty for Not Filing Form 8898

Pension income, Pensions.

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

Possession source income, Possession Source Income

Possession source income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income
Labor or personal services, Compensation for Labor or Personal Services
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
U.S. armed forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.

Possessions, list of, Introduction

Presence test, Presence Test

Presence test:

Charitable sports event, Charitable Sports Event

Child, defined, Days of presence in a possession.

Nonresident aliens, Special rule for nonresident aliens.

Possession, days in, Days of presence in a possession.

Qualifying medical treatment, Qualifying Medical Treatment

Significant connection, Significant Connection

Significant connection:

Permanent home, Permanent home.

Student, Student

U.S., days in, Days of presence in the United States.

Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards

Publications (see Tax help)

Puerto Rico, The Commonwealth of Puerto Rico

Puerto Rico:

Additional child tax credit, Additional child tax credit.

Bona fide residence:

Year of move, Puerto Rico

Q

Qualifying medical treatment, Qualifying Medical Treatment

R

Real property:

Sales or other dispositions of, Real property.

Reminders:

Third party designee, Reminders

Rental income, Rental income.

Resident alien (see specific possession)

Royalty income, Royalties.

S

Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards

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

Self-employment tax:

U.S. return, Self-Employment Tax

(see also specific possession)

Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services

Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.

Significant connection, Significant Connection

Source of income, Possession Source Income

Source of income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income
Labor or personal services, Compensation for Labor or Personal Services
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
U.S. armed forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.

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

Suggestions for publication, Comments and suggestions.

T

Tables:

U.S. filing requirements for most taxpayers (Table 4-1),
U.S. source of income (Table 2-1),

Tax help, How To Get Tax Help

Tax home, Tax Home

Tax home:

Exceptions, Exceptions
Government officials, Students and Government Officials
Seafarers, Seafarers
Students, Students and Government Officials
Year of move, Year of Move, Special Rules in the Year of a Move

Taxpayer Advocate, Contacting your Taxpayer Advocate.

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.

(see also specific possession)

Earned income credit, Earned income credit., U.S. Armed Forces.

Source of income, U.S. Armed Forces.

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

U.S. return, possession income excluded on:, Deductions if Possession Income Is Excluded

Credits:

Earned income credit, Earned income credit.
Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded

Deductions:

IRA contribution, Individual retirement arrangement (IRA) deduction.
Itemized deductions, Itemized Deductions
Moving expenses, Moving expense deduction.
Personal exemptions, Personal Exemptions
Self-employment tax, one-half of, Self-employment tax deduction.
Standard deduction, Standard Deduction

U.S. taxation of possession income, to get information on, Introduction

U.S. Virgin Islands (USVI), The U.S. Virgin Islands, Filing Information for Individuals in Certain U.S. Possessions

U.S. Virgin Islands (USVI):

Form 1040INFO, Form 1040INFO.
Form 4868, Extensions of time to file.
Form 8689, Form 8689.

V

Virgin Islands, U.S., The U.S. Virgin Islands, Filing Information for Individuals in Certain U.S. Possessions

W

When to file:

U.S. return, When To File

(see also specific possession)

Where to file

U.S. return, Where To File

(see also specific possession)

Which return to file (see specific possession)

Who must file

U.S. return, Who Must File

(see also specific possession)

Index

A

B

C

D

E

F

G

H

I

M

N

P

Q

R

S

T

U

V

W