Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad

Estimated tax installments. You can ei-

Virgin Islands Bureau of Internal Revenue

Nonresident Alien

ther deposit the full estimated tax amount before

9601 Estate Thomas

the first installment due date or make four equal

Charlotte Amalie

Spouse Treated

payments before the installment due dates. See

St. Thomas, Virgin Islands 00802

Estimated Tax, later.

as a Resident

Deposit receipt. Upon accepting the for-

Non-USVI resident with USVI income. If you

eign currency, the disbursing officer will give you

If, at the end of your tax year, you are married

are a U.S. citizen or resident alien and you have

a receipt in duplicate. The original of this receipt

and one spouse is a U.S. citizen or a resident

income from sources in the USVI or income

(showing the amount of foreign currency depos-

alien and the other is a nonresident alien, you

effectively connected with the conduct of a trade

ited and its equivalent in U.S. dollars) should be

can choose to treat the nonresident as a U.S.

or business in the USVI, and you are not a bona

attached to your Form 1040 or payment voucher

resident. This includes situations in which one of

from Form 1040-ES. Keep the copy for your

fide resident of the USVI during your entire tax

you is a nonresident alien at the beginning of the

records.

year, you must file identical tax returns with the

tax year and a resident alien at the end of the

United States and the USVI. File the original

year and the other is a nonresident alien at the

Does My Return

return with the United States and file a copy of

end of the year.

Have To Be On Paper?

the U.S. return (including all attachments, forms,

If you make this choice, the following two

and schedules) with the Virgin Islands Bureau of

rules apply.

IRS e-file (electronic filing) is the fastest, easi-

Internal Revenue.

•

You and your spouse are treated, for in-

est, and most convenient way to file your income

You must complete Form 8689, Allocation of

come tax purposes, as residents for all tax

tax return electronically.

Individual Income Tax to the U.S. Virgin Islands,

years that the choice is in effect.

IRS e-file offers accurate, safe, and fast al-

and attach a copy to both your U.S. return and

ternatives to filing on paper. IRS computers

•

You must file a joint income tax return for

your USVI return. You should file your U.S. re-

quickly and automatically check for errors or

the year you make the choice.

turn with the Austin Service Center.

other missing information. Even returns with a

This means that neither of you can claim tax

foreign address can be e-filed!

See Publication 570, Tax Guide for Individu-

treaty benefits as a resident of a foreign country

als With Income From U.S. Possessions, for

How to e-file. There are three ways you can

for a tax year for which the choice is in effect.

information about filing Virgin Islands returns.

e-file.

You can file joint or separate returns in years

after the year in which you make the choice.

1. Use your personal computer.

Resident of Guam

2. Use a volunteer. Many programs offering

Example 1. Pat Smith, a U.S. citizen, is

If you are a bona fide resident of Guam

free tax help can e-file your return.

married to Norman, a nonresident alien. Pat and

during your entire tax year, you should

Norman make the choice to treat Norman as a

file a return with Guam. Send your re-

3. Use a tax professional. Most tax profes-

resident alien by attaching a statement to their

turn to the:

sionals can e-file your return.

joint return. Pat and Norman must report their

These methods are explained in detail in the

worldwide income for the year they make the

Department of Revenue and Taxation

instructions for your tax return.

choice and for all later years unless the choice is

Government of Guam

ended or suspended. Although Pat and Norman

Where To File

P.O. Box 23607

must file a joint return for the year they make the

GMF, GU 96921

choice, they can file either joint or separate re-

If any of the following situations apply to you, file

turns for later years.

However, if you have income from sources

your return with the:

within Guam and you are a U.S. citizen or resi-

Example 2. When Bob and Sharon Williams

dent alien, but not a bona fide resident of Guam

got married, both were nonresident aliens. In

Department of the Treasury

during the entire tax year, you should file a

June of last year, Bob became a resident alien

Internal Revenue Service Center

return with the United States. Send your return

and remained a resident for the rest of the year.

Austin, TX 73301-0215

to the Austin Service Center.

Bob and Sharon both choose to be treated as

resident aliens by attaching a statement to their

See Publication 570 for information about

•

You claim the foreign earned income

joint return for last year. Bob and Sharon must

filing Guam returns.

exclusion.

report their worldwide income for last year and

all later years unless the choice is ended or

•

You claim the foreign housing exclusion or

Resident of the Commonwealth of the

suspended. Bob and Sharon must file a joint

deduction.

Northern Mariana Islands

return for last year, but they can file either joint or

•

You live in a foreign country.

separate returns for later years.

If you are a bona fide resident of the

Commonwealth of the Northern Mari-

The exclusions and the deduction are

If you do not choose to treat your non-

ana Islands (CNMI) during your entire

explained in chapter 4.

resident alien spouse as a U.S. resi-

TIP

tax year, you should file a return with the North-

dent, you may be able to use head of

If you do not know where your legal residence

ern Mariana Islands. Send your return to the:

household filing status. To use this status, you

is and you do not have a principal place of

must pay more than half the cost of maintaining

business in the United States, you can file with

a household for certain dependents or relatives

Division of Revenue and Taxation

the Austin Service Center.

other than your nonresident alien spouse. For

Commonwealth of the Northern Mariana

However, you should not file with the Austin

more information, see Publication 501.

Islands

Service Center if you are a bona fide resident of

the U.S. Virgin Islands, Guam, or the Common-

P.O. Box 5234, CHRB

Social Security

wealth of the Northern Mariana Islands during

Saipan, MP 96950

Number (SSN)

your entire tax year.

However, if you have income from sources

within the CNMI and you are a U.S. citizen or

Resident of U.S. Virgin Islands (USVI)

If you choose to treat your nonresident alien

resident alien, but not a bona fide resident of the

If you are a bona fide resident of the

spouse as a U.S. resident, your spouse must

CNMI during the entire tax year, you should file a

USVI during your entire tax year, you

have either an SSN or an individual taxpayer

return with the United States. Send your return

generally are not required to file a U.S.

identification number (ITIN).

to the Austin Service Center.

return. However, you must file a return with the

To get an SSN for a nonresident alien

See Publication 570 for information about

USVI. Send your return to the:

spouse, apply at a social security office or U.S.

filing Northern Mariana Islands returns.

consulate. You must complete Form SS-5. You

Chapter 1 Filing Information

Page 6

Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2008 Page 6

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