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Publication 570

Contents

Cat. No. 15118B

Important Reminders . . . . . . . . . . . . . . 1

Department

Tax Guide

of the

Introduction . . . . . . . . . . . . . . . . . . . . . 2

Treasury

for Individuals

Internal

Possession Exclusion . . . . . . . . . . . . . 2

Revenue

Service

Filing U.S. Tax Returns . . . . . . . . . . . . . 3

With Income

Filing Requirements for

Individuals in U.S. Possessions . . . . 5

Guam . . . . . . . . . . . . . . . . . . . . . . 5

From U.S.

The Commonwealth of the

Northern Mariana Islands . . . . . . . 6

Possessions

American Samoa . . . . . . . . . . . . . . . 7

The Virgin Islands . . . . . . . . . . . . . . 7

The Commonwealth of Puerto

Rico . . . . . . . . . . . . . . . . . . . . . 8

Illustrated Example of Form 4563 . . . . . 9

For use in preparing

Illustrated Example of Form 8689 . . . . . 9

2003

Returns

How To Get Tax Help . . . . . . . . . . . . . . 13

Index . . . . . . . . . . . . . . . . . . . . . . . . . . 14

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 Num-

bers (ITIN) for Aliens. If you are a nonresi-

dent 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 wher-

ever your SSN is requested on your tax re-

turn.

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

Get forms and other information

joint return) must have been in the United States

faster and easier by:

for more than half the year. If you have a child,

the child must have lived with you in the United

Internet •

FTP •

States for more than half the year. For this pur-

ftp.irs.gov

pose, United States includes only the 50 states

FAX •

and the District of Columbia. Special rules apply

703–368–9694 (from your fax machine)

to military personnel stationed outside the

United States. For more information on the

Publication 570 - Tax Guide For Individuals With Income From U.s. Possessions - 2003

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