Table of Contents

• Notice 2010-30
  • I. PURPOSE
  • II. BACKGROUND
  • III. TRANSITIONAL RELIEF FOR 2009
    • A. Taxpayers Claiming Tax Residence in a State or the District of Columbia
    • 1. In General
    • a. Applicable Provisions of the Code
    • b. Procedures for Relief
    • 2. Exceptions
    • a. Taxpayers Employed by the U.S. Federal Government in American Samoa, Guam, or the USVI
    • b. Certain Other Taxpayers Present in Guam or the NMI
    • B. Taxpayers Claiming Tax Residence in a U.S. territory
    • 1. American Samoa and Puerto Rico
    • a. Procedures for Taxpayers Claiming Tax Residence in American Samoa or Puerto Rico Who Are Not Federal Employees
    • b. Procedures for Taxpayers Claiming Tax Residence in American Samoa or Puerto Rico Who Are Federal Employees
    • 2. Guam, the NMI, and the USVI
    • C. Other Guidance
  • IV. CONTACT INFORMATION FOR U.S. TERRITORY TAX ADMINISTRATIONS
  • V. EFFECTIVE DATE
  • VI. PAPERWORK REDUCTION ACT
  • VII. DRAFTING INFORMATION
• Notice 2010-37
  • BACKGROUND
  • INFLATION ADJUSTMENT FACTORS AND REFERENCE PRICES
  • PHASE-OUT CALCULATION
  • CREDIT AMOUNT BY QUALIFIED ENERGY RESOURCE AND FACILITY, REFINED COAL, AND INDIAN COAL
  • DRAFTING AND CONTACT INFORMATION