U.S. citizens and resident aliens with income from sources within Guam or the CNMI may need to file this form with their United States income tax return. This form provides information to the United States so the IRS can figure the individual income tax that is due to Guam or the CNMI.
Other Items You May Find Useful
Form 1040, U.S. Individual Income Tax Return
Publication 570, Tax Guide for Individuals With Income From U.S. Possessions
Comment on Form 5074
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