Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2006 Page 6
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44Deposit receipt. Upon accepting the for-
Virgin Islands Bureau of Internal Revenue
Nonresident Alien
eign currency, the disbursing officer will give you
9601 Estate Thomas
a receipt in duplicate. The original of this receipt
Charlotte Amalie
Spouse Treated as a
(showing the amount of foreign currency depos-
St. Thomas, Virgin Islands 00802
ited and its equivalent in U.S. dollars) should be
Resident
attached to your Form 1040 or payment voucher
Non-USVI resident with USVI income. If you
from Form 1040-ES. Keep the copy for your
are a U.S. citizen or resident alien and you have
records.
If, at the end of your tax year, you are married
income from sources in the USVI or income
and one spouse is a U.S. citizen or a resident
effectively connected with the conduct of a trade
Does My Return
alien and the other is a nonresident alien, you
or business in the USVI, and you are not a bona
Have To Be On Paper?
can choose to treat the nonresident as a U.S.
fide resident of the USVI during your entire tax
resident. This includes situations in which one of
year, you must file identical tax returns with the
IRS e-file (electronic filing) is the fastest, easi-
you is a nonresident alien at the beginning of the
United States and the USVI. File the original
est, and most convenient way to file your income
tax year and a resident alien at the end of the
return with the United States and file a copy of
tax return electronically. It’s so easy, millions of
year and the other is a nonresident alien at the
the U.S. return (including all attachments, forms,
people use it.
end of the year.
and schedules) with the Virgin Islands Bureau of
IRS e-file offers accurate, safe, and fast al-
If you make this choice, the following two
Internal Revenue.
ternatives to filing on paper. IRS computers
rules apply.
quickly and automatically check for errors or
You must complete Form 8689, Allocation of
•
You and your spouse are treated, for in-
other missing information. Even returns with a
Individual Income Tax to the Virgin Islands, and
come tax purposes, as residents for all tax
foreign address can be e-filed!
attach a copy to both your U.S. return and your
years that the choice is in effect.
USVI return. You should file your U.S. return
How to e-file. There are two ways you can
•
with the Internal Revenue Service Center, Aus-
You must file a joint income tax return for
e-file.
tin, TX 73301-0215.
the year you make the choice.
1. Use an Authorized IRS e-file Provider.
See Publication 570, Tax Guide for Individu-
This means that neither of you can claim tax
als With Income From U.S. Possessions, for
treaty benefits as a resident of a foreign country
a. You can prepare your return, take it to
information about filing Virgin Islands returns.
for a tax year for which the choice is in effect.
an Authorized IRS e-file Provider, and
have the provider transmit it electroni-
You can file joint or separate returns in years
Resident of Guam
cally to the IRS, or
after the year in which you make the choice.
If you are a bona fide resident of Guam
b. You can have a tax professional pre-
Example 1. Pat Smith, a U.S. citizen, is
during your entire tax year, you should
pare your return and transmit it for you
married to Norman, a nonresident alien. Pat and
file a return with Guam. Send your re-
electronically.
Norman make the choice to treat Norman as a
turn to the:
resident alien by attaching a statement to their
2. Use your personal computer.
joint return. Pat and Norman must report their
Department of Revenue and Taxation
These methods are explained in detail in the
worldwide income for the year they make the
Government of Guam
instructions for your tax return.
choice and for all later years unless the choice is
P.O. Box 23607
ended or suspended. Although Pat and Norman
GMF, GU 96921
Where To File
must file a joint return for the year they make the
However, if you have income from sources
choice, they can file either joint or separate re-
If any of the following situations apply to you, file
within Guam and you are a U.S. citizen or resi-
turns for later years.
your return with the:
dent alien, but not a bona fide resident of Guam
during the entire tax year, you should file a
Example 2. When Bob and Sharon Williams
Internal Revenue Service Center
return with the United States. Send your return
got married, both were nonresident aliens. In
Austin, TX 73301-0215
to the Internal Revenue Service Center, Austin,
June of last year, Bob became a resident alien
TX 73301-0215.
and remained a resident for the rest of the year.
•
You claim the foreign earned income
Bob and Sharon both choose to be treated as
See Publication 570 for information about
exclusion.
resident aliens by attaching a statement to their
filing Guam returns.
•
joint return for last year. Bob and Sharon must
You claim the foreign housing exclusion or
report their worldwide income for last year and
deduction.
Resident of the Commonwealth of the
all later years unless the choice is ended or
•
Northern Mariana Islands
You use an APO or FPO address.
suspended. Bob and Sharon must file a joint
•
return for last year, but they can file either joint or
If you are a bona fide resident of the
You live in a foreign country.
separate returns for later years.
Commonwealth of the Northern Mari-
The exclusions and the deduction are
ana Islands (CNMI) during your entire
If you do not choose to treat your non-
explained in chapter 4.
tax year, you should file a return with the North-
TIP
resident alien spouse as a U.S. resi-
ern Mariana Islands. Send your return to the:
If you do not know where your legal residence
dent, you may be able to use head of
is and you do not have a principal place of
household filing status. To use this status, you
business in the United States, you can file with
must pay more than half the cost of maintaining
Division of Revenue and Taxation
the Austin Service Center.
a household for certain dependents or relatives
Commonwealth of the Northern Mariana
However, you should not file with the Austin
other than your nonresident alien spouse. For
Islands
Service Center if you are a bona fide resident of
more information, see Publication 501.
P.O. Box 5234, CHRB
the U.S. Virgin Islands, Guam, or the Common-
Saipan, MP 96950
wealth of the Northern Mariana Islands during
Social Security
However, if you have income from sources
your entire tax year.
within the CNMI and you are a U.S. citizen or
Number (SSN)
Resident of U.S. Virgin Islands (USVI)
resident alien, but not a bona fide resident of the
CNMI during the entire tax year, you should file a
If your spouse is a nonresident alien and you file
If you are a bona fide resident of the
return with the United States. Send your return
a joint or separate return, your spouse must
USVI during your entire tax year, you
to the Internal Revenue Service Center, Austin,
have either an SSN or an individual taxpayer
generally are not required to file a U.S.
TX 73301-0215.
identification number (ITIN).
return. However, you must file a return with the
USVI. Send your return to the:
See Publication 570 for information about
To get an SSN for your spouse, apply at a
filing Northern Mariana Islands returns.
social security office or U.S. consulate. You
Page 6
Chapter 1 Filing Information
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