Index

C

Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income.
Penalty for not reporting, Penalty for Not Filing Form 8898
Change of address, Reminders
Charitable sports event, Charitable Sports Event
Child tax credit, additional, Additional child tax credit.
Child, defined, Days of presence in a possession.
Closer connection, Closer Connection, Exception for Year of Move
Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico
CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI)
Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation
Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation
Form 5074, Form 5074.
Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions.
Alternative basis, Alternative basis.
Multi-year compensation, Multi-year compensation.
Time basis, Time basis.
Competent Authority Assistance, Competent Authority Assistance
How to make your request, How to make your request.
Credit or Refund
File a claim for credit or refund of any overpayment sought, Credit or Refund
Credits
Earned income, Reminders, Earned income credit.
Foreign tax, U.S. Government employees., Moving expense deduction., Foreign Tax Credit if Possession Income Is Excluded

D

Deductions
IRA contribution, Individual retirement arrangement (IRA) deduction.
Moving expenses
U.S. return, Moving expense deduction.
Personal exemptions, Personal Exemptions
Self-employment tax, one-half of, Self-employment tax deduction.
Standard deduction, Standard Deduction
Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded
Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property
Dividends, Dividends.
Double taxation, inconsistent tax treatment
Mutual agreement procedure, Double Taxation

F

Filing requirements
American Samoa, American Samoa, Double Taxation
Form 4563, Form 4563.
CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation
Form 5074, Form 5074.
Guam, Guam, Double Taxation
Form 5074, Form 5074.
Possessions, Filing Information for Individuals in Certain U.S. Possessions, Double Taxation
Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation
U.S. return, Filing Requirement if Possession Income Is Excluded
USVI, The U.S. Virgin Islands, Double Taxation
Form 1040INFO, Form 1040INFO.
Form 4868, Extension of time to file.
Form 8689, Form 8689.
Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded
Form
1040-ES, Estimated Tax
1040-PR, Additional child tax credit.
1040-SS, Self-employment tax., Additional child tax credit., Self-employment tax., Self-employment tax., Self-employment tax.
1040INFO, Form 1040INFO.
1040NR, Nonresident alien., Nonresident alien., Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI)
1116, U.S. Government employees., Moving expense deduction., Foreign Tax Credit if Possession Income Is Excluded
3903, Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction.
4563, Form 4563.
4563, illustrated example, Illustrated Example of Form 4563, Line 15.,
4868, Extension of time to file., Automatic 6-Month Extension
5074, Form 5074., Moving expense deduction., Form 5074., Moving expense deduction.
5074, illustrated example, Illustrated Example of Form 5074, Part III.,
8689, Form 8689.
8689, illustrated example, Illustrated Example of Form 8689, Part IV.,
8822, Reminders
8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898
Schedule A (Form 1040), Itemized Deductions
Schedule SE (Form 1040), Self-Employment Tax
Free tax services, Free help with your tax return.
Fringe benefits, Certain fringe benefits sourced on a geographical basis.

G

Government employees, U.S. (see specific possession)
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Guam, Guam, Double Taxation
Form 5074, Form 5074.

H

Help (see Tax help)

I

Income
Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investments, Investment Income, Royalties.
Labor or personal services, Compensation for Labor or Personal Services, Pensions.
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Alternative basis.
Source of, Possession Source Income
U.S. Armed Forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.
Income from American Samoa or Puerto Rico excluded., Income from American Samoa or Puerto Rico excluded.
Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded
Interest income, Interest income.
Inventory
Sales or other dispositions of, Inventory.
Investment income, Investment Income, Royalties.
IRA deduction, Individual retirement arrangement (IRA) deduction.
Itemized deductions, Itemized Deductions

M

Medical treatment, qualifying, Qualifying Medical Treatment
Moving expense deduction
U.S. return, Moving expense deduction.

P

Paying your taxes, Paying Your Taxes
Penalty
Failure to report change in residency status, Penalty for Not Filing Form 8898
Pension income, Pensions.
Permanent home, Permanent home.
Personal exemptions, deduction for, Personal Exemptions
Personal property
Sales or other dispositions of, Personal property.
Personal service income, Compensation for Labor or Personal Services, Pensions.
Possession source income, Possession Source Income, Effectively Connected Income
Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income, Royalties.
Labor or personal services, Compensation for Labor or Personal Services, Pensions.
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Alternative basis.
U.S. Armed Forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.
Possessions, list of, Introduction
Presence test, Presence Test,
Charitable sports event, Charitable Sports Event
Child, defined, Days of presence in a possession.
Nonresident aliens, Special rule for nonresident aliens.
Possession, days in, Days of presence in a possession.
Qualifying medical treatment, Qualifying Medical Treatment
Significant connection, Significant Connection,
Permanent home, Permanent home.
Student, Student
U.S., days in, Days of presence in the United States.
Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Publications (see Tax help)
Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation
Additional child tax credit, Additional child tax credit.
Bona fide residence
Year of move, Puerto Rico

Q

Qualifying medical treatment, Qualifying Medical Treatment

R

Real property
Sales or other dispositions of, Real property.
Reminders
Earned income credit (EIC)., Reminders
Electronic filing., Reminders
Rental income, Rental income.
Resident alien (see specific possession)
Royalty income, Royalties.

S

Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Self-employment tax
U.S. return, Self-Employment Tax
Self-employment tax deduction, Self-employment tax deduction.
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Alternative basis.
Significant connection, Significant Connection,
Source of income, Possession Source Income, Effectively Connected Income
Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income, Royalties.
Labor or personal services, Compensation for Labor or Personal Services, Pensions.
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Alternative basis.
U.S. Armed Forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.
Special rules for filing (see specific possession)
Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property
Sports event, charitable, Charitable Sports Event
Standard deduction, Standard Deduction
Statement of Specified Foreign Financial Assets, Form 8938,, Reminders
Student, Student

T

Tables
U.S. filing requirements for most taxpayers (Table 4-1),
U.S. source of income (Table 2-1), Table 2-1.General Rules for Determining U.S. Source of Income
Tax help, How To Get Tax Help
Tax home, Tax Home, Year of Move
Exceptions, Exceptions
Government officials, Students and Government Officials
Seafarers, Seafarers
Students, Students and Government Officials
Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico
Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs).
TTY/TDD information, How To Get Tax Help

U

U.S. Armed Forces
Bona fide residence, Special rule for members of the U.S. Armed Forces.
Earned income credit, Earned income credit., U.S. Armed Forces.
Source of income, U.S. Armed Forces.
Spouse, Special rule for civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces., Civilian spouse of active duty member of the U.S. Armed Forces.
U.S. Government employees (see specific possession)
U.S. income rule, U.S. income rule.
U.S. return with excluded income, Deductions if Possession Income Is Excluded
U.S. return, possession income excluded on, Special Rules for Completing Your U.S. Tax Return, Foreign Tax Credit if Possession Income Is Excluded
Credits
Earned income credit, Earned income credit.
Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded
Deductions
IRA contribution, Individual retirement arrangement (IRA) deduction.
Itemized deductions, Itemized Deductions
Moving expenses, Moving expense deduction.
Personal exemptions, Personal Exemptions
Self-employment tax, one-half of, Self-employment tax deduction.
Standard deduction, Standard Deduction
U.S. taxation of possession income, to get information on, Introduction
U.S. Virgin Islands (USVI), The U.S. Virgin Islands, Double Taxation
Form 1040INFO, Form 1040INFO.
Form 4868, Extension of time to file.
Form 8689, Form 8689.

V

Virgin Islands, U.S., The U.S. Virgin Islands, Double Taxation

W

When to file
U.S. return, When To File, Extension beyond 2 months.
Where To File
U.S. return, Where To File
Which return to file (see specific possession)
Who must file
U.S. return, Filing Requirement if Possession Income Is Excluded

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