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.
Protective Claim, Credit or Refund
Credits
Earned income, Reminders, Earned income credit.
Foreign tax, 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

E

Earned income credit, Reminders, Earned income credit.
Effectively connected income, Effectively Connected Income
Estimated tax payments, Estimated tax payments., Estimated tax payments., Estimated tax payments., Estimated tax payments., Estimated tax payments., Estimated Tax
Exemptions, deduction for, Personal Exemptions
Extension of time to file
USVI, Extension of time to file.
Extension of time to file U.S. return, Extension of Time To File
Automatic 6-Month Extension, Automatic 6-Month Extension
Extension beyond 2 months, Extension beyond 2 months.
Extension beyond 6 months, Extension beyond 6 months.
Form 4868, Automatic 6-Month Extension
How to get the automatic extension, How to get the automatic extension.
Individuals outside the United States and Puerto Rico, Individuals Outside the United States and Puerto Rico
Married taxpayers, Married taxpayers.
Married taxpayers, how to get the extension, How to get the extension.
When to file, When to file.
When you file your return, When you file your return.

F

File your tax return, where to, Where to file your tax return.
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), Where to File, Nonresident Alien (Other Than a Bona Fide Resident of the USVI)
1116, 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.
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.,
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
Form 8822 Change of address, Reminders
Fringe benefits, Certain fringe benefits sourced on a geographical basis.

G

Getting answers to your tax law questions, Getting answers to your tax law questions.
Government employees, U.S. (see specific possession)
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Guam, Guam, Double Taxation
Form 5074, Form 5074.

I

Identity theft issues, understanding, Understanding identity theft issues.
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.
IRS notice or letter, understanding an, Understanding an IRS notice or letter.
Itemized deductions, Itemized Deductions

L

Low Income Taxpayer Clinics, Low Income Taxpayer Clinics

M

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

O

Online tools to help prepare your return, using , Using online tools to help prepare your return.

P

Pay now, what if I can’t?, What if I can’t pay now?
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
Preparing and filing your tax return, Preparing and filing your tax return.
Presence test, Presence Test, Significant Connection
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.
Refund, Checking on the status of a , Checking on the status of a refund.
Reminders
Earned income credit (EIC)., Reminders
Electronic filing., Reminders
Rental income, Rental income.
Resident alien (see specific possession)
Return, getting a transcript or copy of a , Getting a transcript or copy of a return.
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

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.
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

Videos watching IRS, Watching IRS videos.
Virgin Islands, U.S., The U.S. Virgin Islands, Double Taxation
Visiting the IRS, Visiting the IRS.

W

What Can the Taxpayer Advocate Service Do For You?, What Can the Taxpayer Advocate Service Do For You?
What is the Taxpayer Advocate Service?, What is the Taxpayer Advocate Service?
When to file
U.S. return, When To File
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

More Online Publications