Table of Contents
- Fiscal Year Filers
- Name and SSN
- Part I—Total Tax and Credits
- Part II—Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit
- Part III—Profit or Loss From Farming
- Part IV—Profit or Loss From Business (Sole Proprietorship)
- Part V—Self-Employment Tax
- Part VI—Optional Methods To Figure Net Earnings
- Completing Your Return
- Additional Information
If your tax year is a fiscal year, use the tax rate and earnings base that apply at the time the fiscal year begins. Do not prorate the tax or earnings base for a fiscal year that overlaps the date of a rate or earnings base change.
To ensure proper credit to your social security account, enter your name and social security number (SSN), and your spouse's if filing a joint return, exactly as shown on your social security card. If you do not have an SSN, get Form SS-5, Application for a Social Security Card, from an SSA district office or online at www.socialsecurity.gov/online/ss-5.html.
Check the filing status that applies to you.
On the last day of the year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree, or
You meet all of the following conditions.
You lived apart from your spouse for the last 6 months of 2012. Temporary absences for special circumstances, such as business, medical care, school, or military service, count as time lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2012.
Your home was the main home of your child, adopted child, stepchild, or eligible foster child for more than half of 2012 (if half or less, see information on temporary absences in item 2a above).
If you filed Form 1040, you could claim the child as your dependent or could claim the child except that the child's other parent can claim the child under the rules for children of divorced or separated parents (see Pub. 501, Exemptions, Standard Deduction, and Filing Information).
If you file a joint return, both you and your spouse generally are responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to.
However, you may qualify for relief from an existing tax liability on your joint return if (a) there is an understatement of the amount of tax because your spouse omitted income or claimed false deductions or credits; (b) you are divorced, separated, or no longer living with your spouse; or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. File Form 8857, Request for Innocent Spouse Relief, to request relief. Some requests for relief may need to be filed within two years of the date on which the IRS first attempted to collect the tax from you. For more information, see Pub. 971, Innocent Spouse Relief, and Form 8857 or call the Innocent Spouse office at 1-866-897-4270 (toll free except in American Samoa).
If either of the following applies, see Schedule H (Form 1040), Household Employment Taxes, and its instructions to find out if you owe these taxes.
You paid any one household employee cash wages of $1,800 or more in 2012.
You paid total cash wages of $1,000 or more in any calendar quarter of 2011 or 2012 to all household employees.
Also include the following taxes in the line 5 total.
Enter any estimated tax payments you made for 2012 including any overpayment from your 2011 return that you applied to your 2012 estimated tax. If you or your spouse paid separate estimated tax but are now filing a joint return, add the amounts you each paid and enter the total on line 6. If you and your spouse paid joint estimated tax but are now filing separate returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2012. For an example of how to do this, see chapter 3 of Pub. 505, Tax Withholding and Estimated Tax.
If you, or your spouse if filing a joint return, had more than one employer for 2012 and total wages of more than $110,100, too much social security tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $4,624.20. But if any one employer withheld more than $4,624.20, you must ask that employer to refund the excess to you. You cannot claim it on Form 1040-SS. Figure this amount separately for you and your spouse. You must attach Forms W-2AS, W-2CM, W-2GU, W-2VI, or 499R-2/W-2PR. See chapter 3 of Pub. 505 for more information.
If, during 2012, you were a bona fide resident of Puerto Rico and an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, see Form 8885 to figure the amount of your credit, if any.
If you have a negative amount on Form 8885, line 5, do not make an entry on line 9, but see Repayment of excess advance payments of the health coverage tax credit under Line 5, earlier.
See chapter 1 of Pub. 570, Tax Guide for Individuals With Income From U.S. Possessions, for the bona fide residency rules.
Add lines 6 through 9. Enter the total on line 10.
If you want us to directly deposit the amount shown on line 12a to your checking or savings account at a U.S. bank or other U.S. financial institution (such as a mutual fund, brokerage firm, or credit union):
Check the box on line 12a and attach Form 8888, Allocation of Refund (Including Savings Bond Purchases), if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to by paper series I savings bonds; or
Complete lines 12b through 12d if you want your refund deposited to only one account.
If you do not want your refund directly deposited to your account, do not check the box on line 12a. Draw a line through the boxes on lines 12b and 12d. We will send you a check instead.
Do not request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account).
The routing number for your financial institution must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead.
Ask your financial institution for the correct routing number to enter on line 12b if:
The routing number on a deposit slip is different from the routing number on your checks,
Your deposit is to a savings account that does not allow you to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Check the appropriate box for the type of account. Do not check more than one box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.
The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. Do not include the check number.
If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
Enter on line 13 the amount, if any, of the overpayment on line 11 you want applied to your 2013 estimated tax. The election to apply part or all of the overpaid amount to your 2013 estimated tax cannot be changed later.
You can pay online, by phone, or by check or money order. Do not include any estimated tax payment for 2013 in this payment. Instead, make the estimated tax payment separately.
You can pay your taxes using any of the following methods.
Paying online is convenient and secure and helps make sure we get your payments on time. You can pay using either of the following electronic payment methods.
Direct transfer from your bank account.
Credit or debit card.
To pay your taxes online or for more information, go to www.irs.gov/e-pay.
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.
Direct transfer from your bank account.
Credit or debit card.
To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English) or 1-800-244-4829 (Espanol). People who are deaf, hard-of-hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829.
To pay using a credit or debit card, you can call one of the following service providers. There is a convenience fee charged by these providers that varies by provider, card type, and payment amount.
Official Payments Corporation
1-888-PAY-1040 TM (1-888-729-1040)
1-888-9-PAY-TAX TM (1-888-972-9829)
For the latest details on how to pay by phone, go to www.irs.gov/e-pay.
Make your check or money order payable to: “United States Treasury” for the full amount due. Do not send cash. Do not attach the payment to your return. Write “2012 Form 1040-SS” and your name, address, daytime phone number, and SSN or ITIN on your payment.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$ XXX–” or “$ XXXxx/100 ”).
If, during 2012, you were a bona fide resident of Puerto Rico and you qualify to claim the additional child tax credit, you must list your qualifying children in Part I, line 2. Also complete Part II and the Additional Child Tax Credit Worksheet, later, to figure the amount of your credit.
You may be able to claim the additional child tax credit for 2012 if all of the following apply.
You were a bona fide resident of Puerto Rico (see Pub. 570, chapter 1).
Social security and Medicare taxes were withheld from your wages or you paid self-employment tax.
You, or your spouse if filing a joint return, cannot be claimed as a dependent on someone else's U.S. income tax return.
You had three or more qualifying children (defined below).
Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). A foster child is any child placed with you by an authorized placement agency or by a judgment, decree, or other order of any court of competent jurisdiction.
Was under 17 at the end of 2012.
Was younger than you (or your spouse, if filing jointly) or was permanently and totally disabled (see Age Test in Pub. 501).
Did not provide over half of his or her own support for 2012.
Lived with you for more than half of 2012. If the child did not live with you for the required time, see Residency Test in Pub. 501.
Is not filing a joint return for 2012 or is filing a joint return for 2012 only to claim a refund of estimated or withheld taxes. See examples under Joint Return Test (To Be a Qualifying Child) in Pub. 501.
Was a U.S. citizen, U.S. national, or a U.S. resident alien.
An adopted child is always treated as your own child. A child lawfully placed with you for legal adoption is treated the same as an adopted child. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the citizen test.
For purposes of figuring the additional child tax credit, you must report all of your income derived from sources within Puerto Rico that is excluded from U.S. tax because you were a bona fide resident of Puerto Rico. This includes items such as wages, interest, dividends, taxable pensions and annuities, and taxable social security benefits. Also include any profit or (loss) from Part III, line 36, and Part IV, line 27. For more information on these and other types of income to include on line 1, see the Form 1040 instructions. See Pub. 570, chapter 2, for the rules to use in determining your Puerto Rican source income.
|1.||Do you have three or more qualifying children?|
|□ No. Stop. You cannot claim the credit.
□ Yes. Go to line 2.
|2.||Number of qualifying children: _______ × $1,000. Enter the result||2.|
|3.||Enter the amount from Part II, line 1||3.|
|4.||Enter the amount shown below for your filing status||4.|
|• Married filing jointly — $110,000
• Single — $75,000
• Married filing separately — $55,000
|5.||Is the amount on line 3 more than the amount on line 4?|
|□ No. Leave line 5 blank. Enter -0- on line 6, and go to line 7.
□ Yes. Subtract line 4 from line 3. If the result is not a multiple of
$1,000, increase it to the next multiple of $1,000 (for example,
increase $425 to $1,000, increase $1,025 to $2,000, etc.)
|6.||Multiply the amount on line 5 by 5% (.05). Enter the result||6.|
|7.||Is the amount on line 2 more than the amount on line 6?|
|□ No. Stop. You cannot claim the credit.
□ Yes. Subtract line 6 from line 2
|8.||Enter the sum of the following two amounts:
• 59.6% (.596) of Part V, line 10, plus
• One-half of Part V, line 11
|9.||Enter the total of any:
• Amount from Part II, line 2, plus
• Employee social security and Medicare tax on tips not reported to
employer and shown on the dotted line next to Part I, line 5, plus
• Uncollected employee social security and Medicare tax shown on the dotted line next to Part I, line 5
|10.||Add lines 8 and 9||10.|
|11.||Enter the amount, if any, from Part I, line 7||11.|
|12.||Is the amount on line 10 more than the amount on line 11?|
|□ No. Stop. You cannot claim the credit.
□ Yes. Subtract line 11 from line 10
|13.||Additional child tax credit. Enter the smaller of line 7 or line 12 here and on
Form 1040-SS, Part II, line 3
For assistance with Part III (Profit or Loss From Farming), see the 2012 Instructions for Schedule F (Form 1040), Profit or Loss From Farming, and Pub. 225, Farmer's Tax Guide.
The accounting method you used to record your farm income determines whether you complete, in addition to Section B, Section A or C.
Form 4797, Sales of Business Property, is used to report sales of livestock held for draft, breeding, sport, or dairy purposes, and is attached to Form 1040. This income is taxable, but is not subject to self-employment tax. You should check to see if this additional amount of gross income will require you to file Form 1040 instead of Form 1040-SS.
For assistance with Part IV (Profit or Loss From Business (Sole Proprietorship)), see the 2012 Instructions for Schedule C (Form 1040), Profit or Loss From Business, and Pub. 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ).
Generally, net earnings include your net profit from a farm or nonfarm business. If you were a partner in a partnership, see the following instructions.
When figuring your total net earnings from self-employment, include your share of partnership income or loss attributable to a trade or business and any guaranteed payments for services or the use of capital. However, if you were a limited partner, include only guaranteed payments for services you actually rendered to or on behalf of the partnership.
If you were a general partner, reduce lines 1a and 2 of Part V for any section 179 expense deduction, oil or gas depletion, and unreimbursed partnership expenses. Attach an explanation of these deductions.
If your partnership was engaged solely in the operation of a group investment program, earnings from the operation are not self-employment earnings for either the general or limited partners.
If a partner died and the partnership continued, include in self-employment income the deceased partner's distributive share of the partnership's ordinary income or loss through the end of the month in which he or she died. See section 1402(f).
If you were married and both you and your spouse were partners in a partnership, each of you must report your net earnings from self-employment from the partnership. Each of you must complete a separate Part V. If only one of you was a partner in a partnership, the spouse who was the partner must pay SE tax on all of his or her share of partnership income.
You are considered self-employed if you produced crops or livestock on someone else's land for a share of the crops or livestock produced (or a share of the proceeds from the sale of them). This applies even if you paid another person (an agent) to do the actual work or management for you. For details, see Pub. 225.
Rental income from a farm if, as landlord, you materially participated in the production or management of the production of farm products on the land. This income is farm earnings. To determine if you materially participated in farm management or production, do not consider the activities of any agent who acted for you. The material participation tests for landlords are explained in chapter 12 of Pub. 225.
Cash or a payment-in-kind from the Department of Agriculture for participating in a land diversion program.
Payments for the use of rooms or other space when you also provided substantial services for the convenience of your tenants. Examples are hotel rooms, boarding houses, tourist camps or homes, parking lots, warehouses, and storage garages. See chapter 5 of Pub. 334 for more information.
Income from the retail sale of newspapers and magazines if you were age 18 or older and kept the profits.
Income you receive as a direct seller. Newspaper carriers or distributors of any age are direct sellers if certain conditions apply. See chapter 5 of Pub. 334 for details.
Amounts received by current or former self-employed insurance agents and salespersons that are:
Paid after retirement but figured as a percentage of commissions received from the paying company before retirement,
Renewal commissions, or
Deferred commissions paid after retirement for sales made before retirement.
However, certain termination payments received by former insurance salespersons are not included in net earnings from self-employment (as explained in item 10 under Income and Losses Not Included in Net Earnings From Self-Employment).
Income of certain crew members of fishing vessels with crews of normally fewer than 10 people. See chapter 10 of Pub. 334 for details.
Fees as a state or local government employee if you were paid only on a fee basis and the job was not covered under a federal-state social security coverage agreement.
Interest received in the course of any trade or business, such as interest on notes or accounts receivable.
Fees and other payments received by you for services as a director of a corporation.
Recapture amounts under sections 179 and 280F included in gross income because the business use of the property dropped to 50% or less. Do not include amounts you recaptured on the disposition of property. See Form 4797, Sales of Business Property.
Fees you received as a professional fiduciary. This may also apply to fees paid to you as a nonprofessional fiduciary if the fees relate to active participation in the operation of the estate's business or the management of an estate that required extensive management activities over a long period of time.
Gain or loss from section 1256 contracts or related property by an options or commodities dealer in the normal course of dealing in or trading section 1256 contracts.
Salaries, fees, etc., subject to social security or Medicare tax that you received for performing services as an employee, including services performed as a public official (except as a fee basis government employee as explained in item 8 under Other Income and Losses Included in Net Earnings From Self-Employment, earlier).
Fees received for services performed as a notary public. However, if you have other earnings of $400 or more subject to SE tax, on the dotted line next to Part V, line 3, enter “Exempt—Notary” and the amount of your net profit as a notary public included in line 2. Subtract that amount from the total of lines 1a, 1b, and 2 and enter the result on line 3.
Income you received as a retired partner under a written partnership plan that provides lifelong periodic retirement payments if you had no other interest in the partnership and did not perform services for it during the year.
Income from real estate rentals if you did not receive the income in the course of a trade or business as a real estate dealer. Report this income in Part IV if you and your spouse made an election to be taxed as a qualified joint venture.
Income from farm rentals (including rentals paid in crop shares) if, as landlord, you did not materially participate in the production or management of the production of farm products on the land. See chapter 12 of Pub. 225 for details.
Report this income on Form 4835 and Form 1040. Do not file Form 1040-SS.
Payments you receive from the Conservation Reserve Program if you are receiving social security benefits for retirement or disability. Deduct these payments on line 1b of Part V.
Dividends on shares of stock and interest on bonds, notes, etc., if you did not receive the income in the course of your trade or business as a dealer in stocks or securities.
Gain or loss from:
The sale or exchange of a capital asset;
Certain transactions in timber, coal, or domestic iron ore; or
The sale, exchange, involuntary conversion, or other disposition of property unless the property is stock in trade or other property that would be includible in inventory, or held mainly for sale to customers in the ordinary course of the business.
Net operating losses from other years.
Termination payments you received as a former insurance salesperson if all of the following conditions are met.
The payment was received from an insurance company because of services you performed as an insurance salesperson for the company.
The payment was received after termination of your agreement to perform services for the company.
You did not perform any services for the company after termination and before the end of the year in which you received the payment.
You entered into a covenant not to compete against the company for at least a 1-year period beginning on the date of termination.
The amount of the payment depended primarily on policies sold by or credited to your account during the last year of the agreement, or the extent to which those policies remain in force for some period after termination, or both.
The amount of the payment did not depend to any extent on length of service or overall earnings from services performed for the company (regardless of whether eligibility for the payment depended on length of service).
If you were receiving social security retirement or social security disability benefits at the time you received your Conservation Reserve Program (CRP) payment(s), include the amount of your taxable CRP payment(s) in the total on line 1b. The amount of these payments is included in Part III, line 6, and in information received from farm partnerships showing your distributive share.
If both lines 4a and 4c are less than $400 and you have deducted CRP payments on line 1b, combine lines 1a and 2.
If the total of lines 1a and 2 is $434 or more, complete Part V through line 4c. Enter -0- in Part I, line 3, unless you also have church employee income. If you also have church employee income (see Church Employees, earlier), also complete lines 5a and 5b and the rest of Part V, as appropriate.
If the total of lines 1a and 2 is less than $434, do not complete Part V unless you choose to use an optional method to figure your SE tax or you have church employee income. If you have church employee income (see Church Employees, earlier), also complete lines 5a and 5b and the rest of Part V, as appropriate.
If you received tips of $20 or more in any month and did not report the full amount to your employer, you must file Form 4137 with Form 1040-SS (see instructions for Part I, Line 5, earlier). Disregard the references to Form 1040 shown on Form 4137. Enter on line 8b the amount from Form 4137, line 10.
The optional methods may give you credit toward your social security coverage even though you have a loss or a small amount of income from self-employment. But the optional methods may require you to pay SE tax when you would otherwise not be required to pay.
If you are filing a joint return and both you and your spouse choose to use an optional method to figure net earnings from self-employment, you must each complete and attach a separate Part VI.
You can change the method after you file your return. That is, you can change from the regular to the optional method or from the optional to the regular method. To do this, file a new Form 1040-SS. See the instructions under Amended returns later.
You may use this method to figure your net earnings from farm self-employment if your gross farm income was $6,780 or less or your net farm profits were less than $4,894. Net farm profits are the total of the amounts from Part III, line 36, and your distributive share from farm partnerships—minus the amount you would have entered in Part V, line 1b, had you not used the optional method.
There is no limit on how many years you can use this method.
Under this method, report in Part VI, line 2, the smaller of: two-thirds of your gross farm income (not less than zero), or $4,520. This method can increase or decrease your net self-employment farm earnings. You can use this method even if your farming business had a loss.
For a farm partnership, figure your share of gross income based on the partnership agreement. With guaranteed payments, your share of the partnership's gross income is your guaranteed payments plus your share of the gross income after it is reduced by all guaranteed payments made by the partnership. If you were a limited partner, include only guaranteed payments for services you actually rendered to or on behalf of the partnership.
You may be able to use this method to figure your net earnings from nonfarm self-employment if your net nonfarm profits were less than $4,894, and also less than 72.189% of your gross nonfarm income. Net nonfarm profits are the total of the amounts from Part IV, line 27, and your distributive share from other than farm partnerships.
To use this method, you also must be regularly self-employed. You meet this requirement if your actual net earnings from self-employment were $400 or more in 2 of the 3 years preceding the year you use the nonfarm optional method. The net earnings of $400 or more could be from either farm or nonfarm earnings or both. The net earnings include your distributive share of partnership income or loss subject to SE tax.
Use of the nonfarm optional method from nonfarm self-employment is limited to 5 years. The 5 years do not have to be consecutive.
Under this method, report in Part VI, line 4, the smaller of: two-thirds of your gross nonfarm income (not less than zero), or the amount in Part VI, line 3. But you cannot report less than your actual net earnings from nonfarm self-employment.
Figure your share of gross income from a nonfarm partnership in the same manner as a farm partnership. For details, see Farm Optional Method, earlier.
If you can use both optional methods, you can report less than your total actual net earnings from farm and nonfarm self-employment, but you cannot report less than your actual net earnings from nonfarm self-employment alone.
If you use both methods to figure net earnings from self-employment, you cannot report more than $4,520 of net earnings from self-employment.
If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2012 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area on page 1 of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).
If you check the “Yes” box, you (and your spouse if filing a joint return) are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:
Give the IRS any information that is missing from your return,
Call the IRS for information about the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices about math errors, offsets, and return preparation.
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2012 tax return. This is April 15, 2013, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.
Sign and date your return. It is not valid unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501.
Generally, anyone you pay to prepare your return must sign it and fill in the Paid Preparer Use Only area in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.
If you have someone prepare your return, you are still responsible for the correctness of the return.
Providing your daytime phone number can help speed the processing of your return. If we have questions about items on your return and you can answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.
File a new Form 1040-SS to change a Form 1040-SS you already filed. If you filed Form 1040-SS but should have filed Form 1040, file a corrected return on Form 1040. In either case, at the top of page 1 of the corrected return, enter “CORRECTED” in dark bold letters followed by the date. Generally, an amended Form 1040-SS (or Form 1040, if applicable) must be filed within 3 years after the date on which the original return was filed or within 2 years after the tax was paid, whichever is later.
Do not figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due.
The IRS will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. Also, you will be charged interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
You can access IRS.gov 24 hours a day, 7 days a week to download forms, instructions, and publications.
You can order forms and publications by calling 1-800-TAX-FORM (1-800-829-3676) (not toll free in American Samoa). People who are deaf, hard-of-hearing, or have a speech disability and who have access to TTY/TTD equipment can call 1-800-829-4059 (not toll free in American Samoa).
You can order forms and publications by sending your order to:
Internal Revenue Service
1201 N. Mitsubishi Motorway
You can get forms and publications at the following walk-in sites.
The following addresses are subject to change.
American Samoa Government
Executive Office Building
Pago Pago, AS 96799
Division of Revenue and Taxation
Dandan Commercial Center
Saipan, MP 96950
Department of Revenue and Taxation
Taxpayer Services Division
P.O. Box 23607 GMF, GU 969l21
U.S. Internal Revenue Service
48 Carr 165 km.1.2
City View Plaza II Bldg.
Guaynabo, PR 00968-8000
U.S. Internal Revenue Service
Almeric L. Christian Federal Building
3013 Estate Golden Rock, Room 3013
Christiansted, VI 00820
U.S. Internal Revenue Service
Ron De Lugo Federal Building and
5500 Veterans Drive, Room 216
Charlotte Amalie, VI 00802
USVI Bureau of Internal Revenue
6115 Estate Smith Bay–Suite 225
St. Thomas, VI 00802
USVI Bureau of Internal Revenue
4008 Estate Diamond- Plot 7B
Christiansted, V.I. 00820
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