Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 6
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44credit that applies to your grant from the esti-
If you do not know where your legal resi-
However, if you have income from sources
mated tax on the blocked income.
dence is and you do not have a principal place of
within the CNMI and you are a U.S. citizen or
business in the United States, you can file with
resident alien, but not a bona fide resident of the
Deposit of foreign currency with disbursing
the appropriate address listed above.
CNMI during the entire tax year, you should file a
officer. Once you have determined the
However, you should not file with the ad-
return with the United States. Send your return
amount of the actual tax or estimated tax that
dresses listed above if you are a bona fide resi-
to the address listed under Where To File.
you can pay in nonconvertible foreign currency,
dent of the U.S. Virgin Islands, Guam, or the
See Publication 570 for information about
deposit that amount with the disbursing officer of
Commonwealth of the Northern Mariana Islands
filing Northern Mariana Islands returns.
the Department of State in the foreign country in
during your entire tax year.
which the foundation or commission paying the
grant is located.
Resident of U.S. Virgin Islands (USVI)
Estimated tax installments. You can ei-
Nonresident Alien
If you are a bona fide resident of the
ther deposit the full estimated tax amount before
USVI during your entire tax year, you
Spouse Treated
the first installment due date or make four equal
generally are not required to file a U.S.
payments before the installment due dates. See
return. However, you must file a return with the
as a Resident
Estimated
Tax, later.
USVI. Send your return to the:
Deposit receipt. Upon accepting the for-
Virgin Islands Bureau of Internal Revenue
eign currency, the disbursing officer will give you
If, at the end of your tax year, you are married
6115 Estate Smith Bay
a receipt in duplicate. The original of this receipt
and one spouse is a U.S. citizen or a resident
Suite 225
(showing the amount of foreign currency depos-
alien and the other is a nonresident alien, you
St. Thomas, Virgin Islands 00802
ited and its equivalent in U.S. dollars) should be
can choose to treat the nonresident as a U.S.
attached to your Form 1040 or payment voucher
resident. This includes situations in which one of
Non-USVI resident with USVI income. If you
from Form 1040-ES. Keep the copy for your
you is a nonresident alien at the beginning of the
are a U.S. citizen or resident alien and you have
records.
tax year and a resident alien at the end of the
income from sources in the USVI or income
year and the other is a nonresident alien at the
Does My Return
effectively connected with the conduct of a trade
end of the year.
or business in the USVI, and you are not a bona
Have To Be On Paper?
If you make this choice, the following two
fide resident of the USVI during your entire tax
rules apply.
year, you must file identical tax returns with the
IRS e-file (electronic filing) is the fastest, easi-
•
United States and the USVI. File the original
You and your spouse are treated, for in-
est, and most convenient way to file your income
return with the United States and file a signed
come tax purposes, as residents for all tax
tax return electronically.
copy of the U.S. return (including all attach-
years that the choice is in effect.
IRS e-file offers accurate, safe, and fast al-
ments, forms, and schedules) with the Virgin
•
ternatives to filing on paper. IRS computers
You must file a joint income tax return for
Islands Bureau of Internal Revenue.
quickly and automatically check for errors or
the year you make the choice.
You must complete Form 8689, Allocation of
other missing information. Even returns with a
Individual Income Tax to the U.S. Virgin Islands,
This means that neither of you can claim under
foreign address can be e-filed!
and attach a copy to both your U.S. return and
any tax treaty not to be a U.S. resident for a tax
How to e-file. There are three ways you can
your USVI return. You should file your U.S. re-
year for which the choice is in effect.
e-file.
turn with the address listed under Where To File.
You can file joint or separate returns in years
See Publication 570, Tax Guide for Individu-
1. Use your personal computer.
after the year in which you make the choice.
als With Income From U.S. Possessions, for
information about filing Virgin Islands returns.
2. Use a volunteer. Many programs offering
Example 1. Pat Smith, a U.S. citizen, is
free tax help can e-file your return.
Resident of Guam
married to Norman, a nonresident alien. Pat and
3. Use a tax professional. Most tax profes-
Norman make the choice to treat Norman as a
If you are a bona fide resident of Guam
sionals can e-file your return.
resident alien by attaching a statement to their
during your entire tax year, you should
joint return. Pat and Norman must report their
These methods are explained in detail in the
file a return with Guam. Send your re-
worldwide income for the year they make the
instructions for your tax return.
turn to the:
choice and for all later years unless the choice is
Department of Revenue and Taxation
ended or suspended. Although Pat and Norman
Where To File
Government of Guam
must file a joint return for the year they make the
P.O. Box 23607
choice, they can file either joint or separate re-
If any of the following situations apply to you, do
GMF, GU 96921
turns for later years.
not file your return with the service center listed
However, if you have income from sources
for your home state.
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
You claim the foreign earned income ex-
got married, both were nonresident aliens. In
during the entire tax year, you should file a
clusion.
June of last year, Bob became a resident alien
return with the United States. Send your return
•
and remained a resident for the rest of the year.
You claim the foreign housing exclusion or
to the address listed under Where To File.
Bob and Sharon both choose to be treated as
deduction.
See Publication 570 for information about
resident aliens by attaching a statement to their
•
filing Guam returns.
You live in a foreign country.
joint return for last year. Bob and Sharon must
report their worldwide income for last year and
Resident of the Commonwealth of the
Instead, use one of the following special ad-
all later years unless the choice is ended or
Northern Mariana Islands
dresses. If you are not enclosing a check or
suspended. Bob and Sharon must file a joint
money order, file your return with the:
If you are a bona fide resident of the
return for last year, but they can file either joint or
Commonwealth of the Northern Mari-
separate returns for later years.
Department of the Treasury
ana Islands (CNMI) during your entire
Internal Revenue Service Center
If you do not choose to treat your non-
tax year, you should file a return with the North-
Austin, TX 73301-0215 USA
resident alien spouse as a U.S. resi-
TIP
ern Mariana Islands. Send your return to the:
dent, you may be able to use head of
If you are enclosing a check or money order,
household filing status. To use this status, you
Division of Revenue and Taxation
file your return with:
must pay more than half the cost of maintaining
Commonwealth of the Northern Mariana
a household for certain dependents or relatives
Internal Revenue Service Center
Islands
P.O. Box 1303
P.O. Box 5234, CHRB
other than your nonresident alien spouse. For
Charlotte, NC 28201-1303 USA
Saipan, MP 96950
more information, see Publication 501.
Chapter 1 Filing Information
Page 6
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