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above for their filing status. For more informa-

designated by the IRS, the postmark date gen-

Extension beyond 4 months. Further ex-

tion, see the instructions for Form 1040.

tensions of the time to file are granted only under

erally is the date the private delivery service

very unusual circumstances. If you need addi-

records in its database or marks on the mailing

Bona fide residents of American Samoa. If

tional time to file, apply for the extension either in

label. See your form instructions for a list of

you qualify for the possession exclusion and all

a letter or by filing Form 2688. Extensions be-

designated private delivery services.

of your income is from sources in American

yond the 4-month automatic extension are not

Samoa, Guam, or the CNMI, or is effectively

granted as a matter of course. You must show

Extensions of time to file. If you live outside

connected with your trade or business in these

reasonable cause.

the United States and Puerto Rico and have

possessions, you do not have to file a U.S.

Except in undue hardship cases, an applica-

your main place of business or post of duty

income tax return.

tion for extension on Form 2688 will not be

outside the United States and Puerto Rico on

If you qualify for the possession exclusion

accepted until you have taken advantage of the

the regular due date of your return, you are

and you have income from sources outside

automatic 4-month extension.

automatically granted a 2-month extension to

American Samoa, Guam, or the CNMI, you must

file your return. If you file on a calendar year

file a U.S. income tax return if your gross income

Where to file. If you have to file Form 1040

basis, you have until June 15. This extension is

is at least the amount shown on line 3 of the

with the United States, and you use Form 4563

also available if you are on military duty outside

following worksheet.

to exclude income from American Samoa,

the United States and Puerto Rico. Your as-

Guam, and the CNMI, file your return with the

signed tour of duty outside the United States and

Internal Revenue Service Center, Philadelphia,

1. Enter the allowable standard

Puerto Rico must include the entire due date of

PA 19255 – 0215. If you do not qualify for the

deduction you figured earlier under

your return.

possession exclusion, mail your return to the

Deductions and Credits. . . . . . . . .

address shown for the possession or state in

If you use this automatic 2-month extension,

2. Personal exemption. (If your filing

which you reside in the Form 1040 instructions.

you must attach a statement to your return

status is married filing jointly, enter

showing that you qualify for it. You must pay

E-file. If you must file a U.S. income tax

$6,100. Otherwise, enter $3,050.) . .

interest on any unpaid tax from the original due

return, you may be able to file a paperless return

3. Add lines 1 and 2. You must file a

date (April 15 if you file a calendar year return) to

using IRS e-file. See your form instructions or

U.S. income tax return if your gross

the date you pay the tax.

visit our web site at

income from sources outside

Married persons. If you and your spouse

American Samoa, Guam, and the

Self-Employment Tax

file a joint return, only one of you needs to meet

CNMI is at least this amount. . . . . .

the qualifications discussed above to take ad-

A U.S. citizen who is self-employed must pay

vantage of the automatic extension to June 15

Example. Regina Gray, a U.S. citizen, uses

self-employment tax on net self-employment

for filing your tax return.

a calendar tax year. She was employed in Amer-

earnings of $400 or more. This rule applies

If you file separate returns instead of a joint

ican Samoa from July 2002 to January 2004.

whether or not the earnings are excludable from

return, only the spouse who meets the qualifica-

Her 2003 income consisted of her salary from

gross income (or whether or not a U.S. income

tions can use the automatic extension.

her job plus interest of $500 on deposits in a

tax return must otherwise be filed).

U.S. bank.

4-month extension. You can get an auto-

Your payments of self-employment tax con-

Regina does not have to file a U.S. income

matic 4-month extension of time to file your tax

tribute to your coverage under the social secur-

tax return for 2003 because she can claim the

return if you do one of the following by the due

ity system. Social security coverage provides

possession exclusion, and her U.S. income is

date for filing your return.

you with old age, survivor, and disability benefits

below the amount that would require her to file a

and hospital insurance.

•

U.S. tax return.

E-file Form 4868 by phone. You can do

The self-employment tax rate is 15.3%

this only during the period of February 13

(12.4% social security tax plus 2.9% Medicare

Form 4563. If you must file a U.S. income tax

– April 15.

tax). The maximum amount of earnings subject

return and you qualify for the possession exclu-

•

to social security (old age, survivor, and disabil-

sion, claim the exclusion by attaching Form

E-file Form 4868 using your personal com-

ity insurance) tax is $87,000 for 2003. All earn-

4563 to Form 1040. Form 4563 cannot be filed

puter or a tax professional.

ings are subject to Medicare (hospital

by itself. There is an example of a filled-in Form

•

E-file and pay by credit card. You may pay

insurance) tax.

4563 near the end of this publication.

by phone or over the internet. You do not

If you must file a U.S. income tax re-

Self-employment tax form. If you have to file

file Form 4868.

TIP

turn, you may be able to file a

Form 1040 with the United States, figure your

•

File a paper Form 4868.

paperless return using IRS e-file. See

self-employment tax on Schedule SE (Form

your form instructions or visit our web site at

See Form 4868 for information on getting an

1040) and attach it to Form 1040.

If you are a resident of American Samoa,

extension using these options.

Guam, the CNMI, Puerto Rico, or the Virgin

You must estimate your tax liability for the

Islands who has net self-employment income,

When and Where To File

year and, if you think you owe tax, you can make

and you do not have to file Form 1040 with the

a payment. You will be charged interest on any

United States, use Form 1040 – SS to figure

If you file on a calendar year basis, the due date

tax not paid by the regular due date of your

your self-employment tax.

for filing your U.S. income tax return is April 15

return, and you may be charged a penalty for the

following the end of your tax year. If you use a

If you are a resident of Puerto Rico, you

late payment. Any payment you made with the

fiscal year (a year ending on the last day of a

TIP

can file Form 1040 – PR instead of

application for extension should be entered on

month other than December), the due date is the

Form 1040 – SS. Form 1040 – PR is the

line 66 of Form 1040.

15th day of the 4th month after the end of your

Spanish-language version of Form 1040 – SS.

U.S. citizens or residents living outside the

fiscal year. If any due date falls on a Saturday,

United States. If you live outside the United

Sunday, or legal holiday, your tax return is due

Self-employment tax deduction. You can

States and Puerto Rico and you qualify for the

on the next business day.

deduct one-half of your self-employment tax on

automatic 2-month extension (discussed ear-

For this purpose, a legal holiday is a legal

line 28 of Form 1040 in figuring adjusted gross

lier), you can file a paper Form 4868 by June 15

holiday in the District of Columbia or in the state

income. This is an income tax deduction only; it

to get an additional 2 months to file. Print “Tax-

where the return is required to be filed. It does

is not a deduction in figuring net earnings from

not include a legal holiday in a foreign country,

payer Abroad” across the top of Form 4868. You

self-employment.

unless it is also a legal holiday described in the

cannot request this extension by phone or com-

If you are a bona fide resident of American

previous sentence.

puter.

Samoa or Puerto Rico, and you exclude your

Federal tax returns mailed by taxpayers are

self-employment income from gross income,

filed on time if they bear an official postmark

Note. You cannot ask the Internal Revenue

you cannot take the deduction on line 28 of Form

dated on or before the due date, including any

Service to figure your tax if you use the exten-

1040 because the deduction is related to ex-

extensions. If you use a private delivery service

sion of time to file.

cluded income.

Page 4

Publication 570 - Tax Guide For Individuals With Income From U.s. Possessions - 2003 Page 4

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