U.S. return,

A

Additional child tax credit, Additional child tax credit.

Aliens

Nonresident (see specific possession)

Resident (see specific possession)

American Samoa, American Samoa, Double Taxation

Form 4563, Form 4563.

Armed forces, U.S.

Bona fide residence, Special rule for members of the U.S. Armed Forces.

Armed Forces, U.S.

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.

Assistance (see Tax help)

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards

B

Bona fide residence, Bona Fide Residence, Worldwide gross income.

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

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,

Student, Student

U.S., days in, Days of presence in the United States.

Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income.

Penalty for not reporting, Penalty for Not Filing Form 8898

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

Tests to meet, Bona Fide Residence

U.S. Armed Forces, Special rule for members of the U.S. Armed Forces.

Year of move, Special Rules in the Year of a Move, Puerto Rico

Puerto Rico, Puerto Rico

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.

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.

Itemized deductions, Itemized Deductions

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, Double Taxation, Credit or Refund

Credit or refund, Credit or Refund

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

U.S. return, Extension of Time To File

USVI, Extension of time to file.

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, Who Must File, 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)

1040X, Credit or Refund

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

8938, Reminders

Schedule A (Form 1040), Itemized Deductions

Schedule SE (Form 1040), Self-Employment Tax

W-7, Reminders

Form 8938, Statement of Specified Foreign Financial Assets., Reminders

Free tax services, How To Get Tax Help

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

Inconsistent tax treatment, Double Taxation, Credit or Refund

Credit or refund, Credit or Refund

Individual taxpayer identification number (ITIN), Reminders

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

ITIN, , Reminders

M

Medical treatment, qualifying, Qualifying Medical Treatment

More information (see Tax help)

Moving expense deduction

U.S. return, Moving expense deduction.

Mutual agreement procedure, Double Taxation, Credit or Refund

Credit or refund, Credit or Refund

N

Nonresident alien (see specific possession)

Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation

P

Paying your taxes, Paying Your Taxes, Chapter 11 bankruptcy cases.

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.

Phone services

Federal Relay Service for individuals who are deaf, hard of hearing, or have a speech disability, How To Get Tax Help

TTY/TDD telephone number for individuals who are deaf, hard of hearing, or have a speech disability, How To Get Tax Help

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.

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

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 Advocate

Federal Relay Service for deaf and hard of hearing individuals , Taxpayer Advocate Service.

TTY/TDD for deaf and hard of hearing individuals , Taxpayer Advocate Service.

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.

Which return to file (see specific possession)

Who must file

U.S. return, Who Must File, Filing Requirement if Possession Income Is Excluded