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Department of the Treasury
Internal Revenue Service
Future Developments
For the latest information about developments related to
Publication 570 Pub. 570, such as legislation enacted after it was
Cat. No. 15118B published, go to IRS.gov/Pub570.

Tax Guide What's New
U.S. Armed Forces in Puerto Rico and American Sa-
for Individuals moa. Active duty members of the U.S. Armed Forces
whose state of legal residence is American Samoa or Pu-
erto Rico are U.S. Government employees. They are re-
With Income quired to file both a U.S. income tax return and a territory
tax return, as applicable. See Active duty member of the
U.S. Armed Forces under Special Rules for American Sa-
From U.S. moa and Special Rules for Puerto Rico, later.
U.S. Government employees in American Samoa.
The reporting requirements for U.S. Government employ-
Territories
ees who are not bona fide residents of American Samoa
have been clarified. See U.S. Government employees un-
For use in preparing der Special Rules for American Samoa, later.
Due date of return. File your tax return by April 15,
2023 Returns 2024. If you live in Maine or Massachusetts, you have until
April 17, 2024, because of the Patriots’ Day and Emanci-
pation Day holidays.
Standard deduction amount. For 2023, the standard
deduction amount has increased for all filers. See Stand-
ard deduction amount, later.
Maximum income subject to social security tax. For
2023, the maximum amount of self-employment income
subject to social security tax is $160,200. The amount will
increase to $168,600 for 2024.
Optional methods to figure net earnings. For 2023,
the maximum income for using the optional methods is
$6,560. This amount will increase to $6,920 for 2024.

Reminders
Additional child tax credit (ACTC) and bona fide resi-
dents of Puerto Rico. Bona fide residents of Puerto
Rico are no longer required to have three or more qualify-
ing children to be eligible to claim the ACTC. Bona fide
residents of Puerto Rico may be eligible to claim the
ACTC if they have one or more qualifying children. See
Additional child tax credit (ACTC), later.
For more information about the child tax credit
(CTC). For more information, see the Instructions for
Form 1040-SS. If you are required to file Form 1040, see
the Instructions for Form 1040 for more information about
the CTC.
Filing status name changed to qualifying surviving
Get forms and other information faster and easier at: spouse. The filing status qualifying widow(er) is now
• IRS.gov (English) • IRS.gov/Korean (한국어) called qualifying surviving spouse. The rules for the filing
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) status have not changed. The same rules that applied for
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt)
qualifying widow(er) apply to qualifying surviving spouse.

Mar 6, 2024

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Digital assets. You will need to answer the question on For more information, see chapter 5.
page 1 of Form 1040-SS about whether you engaged in a
Self-employment tax. Bona fide residents of a U.S. terri-
transaction involving digital assets in 2023. Don't leave
tory who have self-employment income must generally
this field blank. The question must be answered by all tax-
pay self-employment tax to the United States. Self-em-
payers, not just taxpayers who engaged in a transaction
ployment tax includes both social security and Medicare.
involving digital assets.
Bona fide residents may be subject to U.S. self-employ-
The COVID-19 related credit for qualified sick and ment tax even if they have no income tax filing obligation
family leave wages is limited to leave taken after with the United States. See Self-Employment Tax in chap-
March 31, 2020, and before October 1, 2021. Gener- ter 4 for more information.
ally, the credit for qualified sick and family leave wages, as
enacted under the Families First Coronavirus Response Additional Medicare Tax. You may be required to pay
Act (FFCRA) and amended and extended by the Additional Medicare Tax. Also, you may need to report Ad-
COVID-related Tax Relief Act of 2020, for leave taken after ditional Medicare Tax withheld by your employer. For more
March 31, 2020, and before April 1, 2021, and the credit information, see Additional Medicare Tax under Special
for qualified sick and family leave wages under sections Rules for Completing Your U.S. Tax Return in chapter 4.
3131, 3132, and 3133 of the Internal Revenue Code, as Net Investment Income Tax (NIIT). The NIIT imposes a
enacted under the American Rescue Plan Act of 2021 (the 3.8% tax on the lesser of an individual's net investment in-
ARP), for leave taken after March 31, 2021, and before come or the excess of the individual's modified adjusted
October 1, 2021, have expired. However, employers that gross income over a specified threshold amount. Bona
pay qualified sick and family leave wages in 2023 for leave fide residents of Puerto Rico and American Samoa who
taken after March 31, 2020, and before October 1, 2021, have a federal income tax return filing obligation may be li-
are eligible to claim a credit for qualified sick and family able for the NIIT if the taxpayer's modified adjusted gross
leave wages in 2023. For more information about the income from non-territory sources exceeds a specified
credit for qualified sick and family leave wages, go to threshold amount. Also, bona fide residents must take into
IRS.gov/PLC. account any additional tax liability associated with the NIIT
Disaster tax relief. To find information on the most re- when calculating their estimated tax payments.
cent tax relief provisions for taxpayers affected by disaster The NIIT does not apply to any individual who is a non-
situations, see IRS.gov/Disaster. See Pub. 547 for discus- resident alien with respect to the United States. For more
sions on the special rules that apply to federally declared information, see Net Investment Income Tax under Bona
disaster areas. Fide Resident of American Samoa and Bona Fide Resi-
Automatic 60-day extension. Certain taxpayers affec- dent of Puerto Rico in chapter 3.
ted by federally declared disasters may be eligible for an Because bona fide residents of the CNMI, Guam, and
automatic 60-day extension for filing returns, paying taxes, the U.S. Virgin Islands generally do not have a federal in-
and performing other tasks required by the IRS. For more come tax return filing obligation, the NIIT generally does
information, see Pub. 547. not directly apply to them. These residents should contact
Qualified opportunity zones (QOZs). The Tax Cuts and their local territorial tax department for guidance on the
Jobs Act (TCJA) amended the Internal Revenue Code to possible mirrored application of the NIIT in these jurisdic-
encourage investments in designated economically dis- tions.
tressed communities by providing income tax benefits to
taxpayers who invest new capital in businesses located Individual taxpayer identification numbers (ITINs) for
within QOZs. There are QOZs located in the 50 states, the aliens. If you are a nonresident or resident alien and you
District of Columbia, American Samoa, the CNMI, Guam, do not have and are not eligible to get a social security
Puerto Rico, and the USVI. number (SSN), you must apply for an ITIN. For details on
how to do so, see Form W-7 and the Instructions for Form
Bona fide residents of the CNMI, Guam, and the USVI
W-7. Allow 7 weeks for the IRS to notify you of your ITIN
will generally report qualifying investments on the income
application status (9 to 11 weeks if submitted during peak
tax return they file with their territory tax agency, while resi-
processing periods (January 15 through April 30) or if you
dents of American Samoa and Puerto Rico will report
are filing from overseas). If you already have an ITIN, enter
qualifying investments on their U.S. income tax return. For
it wherever your SSN is requested on your tax return.
additional information, see the QOZ FAQs at IRS.gov/
Newsroom/Opportunity-Zones-Frequently-Asked- For more information, go to IRS.gov/ITIN.
Questions. Taxpayers should also consult with their terri- An ITIN is for tax use only. It does not entitle you
tory tax agency for additional information. ! to social security benefits or change your employ-
Taxpayer Advocate Service (TAS). TAS is an independ- CAUTION ment or immigration status under U.S. law.
ent organization within the IRS that helps taxpayers and
protects taxpayer rights. The phone numbers for the local Expired ITIN. If your ITIN wasn't included on at least one
advocate for the territories are: federal tax return for the last 3 consecutive tax years, it will
expire on December 31 of the third consecutive year and
• American Samoa, the CNMI, and Guam: must be renewed before being used again on a federal tax
808-466-6375 (in Hawaii); return. Affected taxpayers who expect to file a tax return in
• Puerto Rico and the USVI: 787-522-8600 for Spanish, 2024 must submit a renewal application. For more infor-
and 787-522-8601 for English (in Puerto Rico). mation on how to renew an ITIN, go to IRS.gov/ITIN.

2 Publication 570 (2023)

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Electronic filing. You can e-file Form 1040-SS. For gen- calling 800-THE-LOST (800-843-5678) if you recognize a
eral information about electronic filing, visit IRS.gov/Efile. child.
Earned income credit (EIC). Generally, if you are a
bona fide resident of a U.S. territory, you cannot claim the
EIC on your U.S. tax return. However, certain U.S. territo-
Introduction
ries may allow bona fide residents to claim the EIC on
their territory tax return. This publication discusses how to treat income received
To claim the EIC on your U.S. tax return, your home from the following U.S. territories on your tax return(s).
(and your spouse's if filing a joint return) must have been • American Samoa.
in the United States for more than half the year. If you have
a child, the child must have lived with you in the United • The Commonwealth of Puerto Rico (Puerto Rico).
States for more than half the year. For this purpose, the • The Commonwealth of the Northern Mariana Islands
United States includes only the 50 states and the District (CNMI).
of Columbia. Special rules apply to military personnel sta-
tioned outside the United States. For more information on • Guam.
this credit, see Pub. 596. • The U.S. Virgin Islands (USVI).
If you claim the earned income tax credit (EITC) Chapter 1 discusses the requirements for being consid-
TIP on your tax return, the IRS must hold your refund ered a bona fide resident of the listed territories.
until at least mid-February—including the portion Chapter 2 gives the rules for determining if your income
not associated with the EITC. To track your refund, go to is from sources within, or effectively connected with a
IRS.gov/Refunds, or download the IRS2Go mobile app. trade or business in, those territories.
Next, chapter 3 looks at the rules for filing tax returns
Form 8938, Statement of Specified Foreign Financial when you receive income from any of these territories. You
Assets. If you have specified foreign financial assets in may have to file a U.S. tax return only, a territory tax return
foreign jurisdictions valued above certain threshold dollar only, or both returns. Generally, this depends on whether
amounts, you may have to file Form 8938 when you file you are a bona fide resident of the territory. In some ca-
your U.S. income tax return with the IRS. ses, you may have to file a U.S. return, but will be able to
Even if you are required to file Form 8938, you may not exclude income earned in a territory from U.S. tax.
have to report certain specified foreign financial assets on If you are not a bona fide resident of one of the territo-
Form 8938. See Bona Fide Resident of a U.S. Possession ries listed earlier, or are otherwise required to file a U.S. in-
in the Instructions for Form 8938 for more details. come tax return, the information in chapter 4 will tell you
Because bona fide residents of the CNMI, Guam, how to file your U.S. tax return. This information also ap-
TIP and the USVI generally do not have a U.S. federal plies if you have income from U.S. insular areas other than
income tax return filing obligation, they generally the five territories listed earlier because that income will
are not required to file Form 8938 with the IRS. These resi- not qualify for any of the exclusions or other benefits dis-
dents should contact their local territorial tax department cussed in chapter 3. These other U.S. insular areas in-
for guidance on the possible mirrored application of this clude:
reporting requirement with these jurisdictions. • Baker Island,
Change of address. If you change your mailing address, • Howland Island,
use Form 8822 to notify the IRS and U.S. territory tax ad- • Jarvis Island,
ministration, if appropriate. Mail Form 8822 to the IRS
Service Center or U.S. territory tax administration address • Johnston Island,
designated for your old address (see page 2 of Form • Kingman Reef,
8822).
• Midway Islands,
If you change your address before filing your tax return,
write the new address in the appropriate boxes of your tax • Palmyra Atoll, and
return when you file. • Wake Island.
Reporting a change of bona fide residence. If you be-
Information for individuals living or working in U.S.
came or cease to be a bona fide resident of a U.S. terri-
territories is available at IRS.gov/Individuals/
tory, you may need to file Form 8898, Statement for Indi-
International-Taxpayers/Individuals-Living-or-
viduals Who Begin or End Bona Fide Residence in a U.S.
Working-in-US-Possessions.
Possession. For additional information, see Reporting a
Change in Bona Fide Residence in chapter 1. If you need information on U.S. taxation, write to:
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited Internal Revenue Service
Children® (NCMEC). Photographs of missing children se- International Section
lected by the Center may appear in this publication on pa- Philadelphia, PA 19255-0725
ges that would otherwise be blank. You can help bring
these children home by looking at the photographs and

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If you need additional information on your tax obliga- 5074 5074 Allocation of Individual Income Tax to Guam or
tions in a U.S. territory, write to the tax department of that the Commonwealth of the Northern Mariana
territory. Their addresses are provided in chapter 3 under Islands (CNMI)
the individual headings for each territory. 8938 8938 Statement of Specified Foreign Financial
Comments and suggestions. We welcome your com- Assets
ments about this publication and suggestions for future 8689 8689 Allocation of Individual Income Tax to the U.S.
editions. Virgin Islands
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue 8898 8898 Statement for Individuals Who Begin or End
Service, Tax Forms and Publications, 1111 Constitution Bona Fide Residence in a U.S. Possession
Ave. NW, IR-6526, Washington, DC 20224. 8959 8959 Additional Medicare Tax
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will 8960 8960 Net Investment Income Tax—Individuals,
consider your comments and suggestions as we revise Estates, and Trusts
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above ad-
dress.
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How
To Get Tax Help section at the end of this publication, go 1.
to the IRS Interactive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the search
feature or viewing the categories listed. Bona Fide Residence

Getting tax forms, instructions, and publications. In order to qualify for certain tax benefits (see chapter 3),
Go to IRS.gov/Forms to download current and prior-year you must be a bona fide resident of American Samoa, the
forms, instructions, and publications. CNMI, Guam, Puerto Rico, or the USVI for the tax year.
Ordering tax forms, instructions, and publications. Generally, you are a bona fide resident of one of these ter-
Go to IRS.gov/OrderForms to order current forms, instruc- ritories (the relevant territory) if, during the tax year, you:
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process • Meet the presence test,
your order for forms and publications as soon as possible. • Do not have a tax home outside the relevant territory,
Don’t resubmit requests you’ve already sent us. You can and
get forms and publications faster online.
To obtain tax forms required for your territory tax return, • Do not have a closer connection to the United States
contact the tax office in your territory. See chapter 3 for or to a foreign country than to the relevant territory.
more information.
Special rule for members of the U.S. Armed Forces. If
you are a member of the U.S. Armed Forces who qualified
Useful Items as a bona fide resident of the relevant territory in an earlier
You may want to see: tax year, your absence from that territory during the cur-
rent tax year in compliance with military orders will not af-
Publication fect your status as a bona fide resident. Likewise, being in
3 3 Armed Forces' Tax Guide a territory solely in compliance with military orders will not
qualify you for bona fide residency. Also see the special
54 54 Tax Guide for U.S. Citizens and Resident Aliens income source rule for members of the U.S. Armed Forces
Abroad in chapter 2, under Compensation for Labor or Personal
514 514 Foreign Tax Credit for Individuals Services.

519 519 U.S. Tax Guide for Aliens Special rule for civilian spouse of active duty mem-
Form (and Instructions) ber of the U.S. Armed Forces. If you are the civilian
spouse of an active duty service member, under the Mili-
1040-SS 1040-SS U.S. Self-Employment Tax Return tary Spouses Residency Relief Act (MSRRA) you can
(Including the Additional Child Tax Credit for choose to keep your prior residence or domicile for tax
Bona Fide Residents of Puerto Rico) purposes (tax residence) when accompanying the service
1116 1116 Foreign Tax Credit member spouse who is relocating under military orders to
a new military duty station in one of the 50 states, the Dis-
4563 4563 Exclusion of Income for Bona Fide Residents trict of Columbia, or a U.S. territory. Before relocating, you
of American Samoa and your spouse must have the same tax residence.
4868 4868 Application for Automatic Extension of Time To If you are a civilian spouse and choose to keep your
File U.S. Individual Income Tax Return prior tax residence after such relocation, the source of

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income for services performed (for example, wages, salar- Days of Presence in the United States
ies, tips, or self-employment) by you is considered to be
(the jurisdiction of) the prior tax residence. As a result, the or Relevant Territory

amount of income tax withholding (from Form(s) W-2) that Generally, you are treated as being present in the United
you are able to claim on your federal return, as well as the States or in the relevant territory on any day that you are
need to file a state or U.S. territory return, may be affec- physically present in that location at any time during the
ted. day.
The spouse of the service member may elect to
TIP use the same residence for tax purposes as the Days of presence in a territory. You are considered to
service member regardless of the date on which be present in the relevant territory on any of the following
the marriage of the spouse and service member occurred. days.
For more information, see the following. 1. Any day you are physically present in that territory at
any time during the day.
• Notice 2010-30, available at IRS.gov/irb/
2010-18_IRB#NOT-2010-30. 2. Any day you are outside of the relevant territory in or-
der to receive, or to accompany any of the following
• Notice 2011-16, available at IRS.gov/irb/
family members to receive, qualifying medical treat-
2011-17_IRB#NOT-2011-16.
ment (see Qualifying Medical Treatment, later).
• Notice 2012-41, available at IRS.gov/irb/
a. Your parent.
2012-26_IRB#NOT-2012-41.
Also, you can consult with state, local, or U.S. territory b. Your spouse.
tax authorities regarding your tax obligations under c. Your child or stepchild. This includes an adopted
MSRRA. child or child lawfully placed with you for legal
adoption. This also includes a foster child who is
placed with you by an authorized placement
Presence Test agency or by judgment, decree, or other order of
any court of competent jurisdiction.
If you are a U.S. citizen or resident alien, you will satisfy 3. Any day you are outside the relevant territory because
the presence test for the tax year if you meet one of the you leave or are unable to return to the relevant terri-
following conditions. tory during any:
1. You were present in the relevant territory for at least a. 14-day period within which a major disaster oc-
183 days during the tax year. curs in the relevant territory for which a Federal
2. You were present in the relevant territory for at least Emergency Management Agency (FEMA) notice
549 days during the 3-year period that includes the of a federal declaration of a major disaster is is-
current tax year and the 2 immediately preceding tax sued in the Federal Register, or
years. During each year of the 3-year period, you b. Period for which a mandatory evacuation order is
must be present in the relevant territory for at least 60 in effect for the geographic area in the relevant ter-
days. ritory in which your main home is located.
3. You were present in the United States for no more 4. Any day (up to a total of 30 days) that you are outside
than 90 days during the tax year. the relevant territory and the United States for busi-
4. You had earned income in the United States of no ness or personal travel, but this rule:
more than a total of $3,000 and were present for more a. Applies only if the number of days you are consid-
days in the relevant territory than in the United States ered present in the relevant territory exceeds the
during the tax year. Earned income is pay for personal number of days you are considered present in the
services performed, such as wages, salaries, or pro- United States (determined without regard to the
fessional fees. rule in this section (4)), and
5. You had no significant connection to the United States b. Does not apply for purposes of calculating the
during the tax year. minimum 60 days of presence in the relevant terri-
Special rule for nonresident aliens. Conditions (1) tory that is required for the 549-day presence test
through (5) above do not apply to nonresident aliens of the (see Presence Test, earlier).
United States. Instead, nonresident aliens must meet the If, during a single day, you are physically present:
substantial presence test discussed in chapter 1 of Pub.
519. In that discussion, substitute the name of the territory • In the United States and in the relevant territory, that
day is considered a day of presence in the relevant
for “United States” and “U.S.” wherever they appear. Disre-
territory; or
gard the discussion in that chapter about a Closer Con-
nection to a Foreign Country.

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• In two territories, that day is considered a day of pres- With respect to each qualifying medical treatment, you
ence in the territory where your tax home is located must prepare (or obtain) and maintain documentation sup-
(see Tax Home, later). porting your claim that such treatment meets the criteria to
be considered days of presence in the relevant territory.
You must be able to produce this documentation within 30
Days of presence in the United States. You are con- days if requested by the IRS or tax administrator for the
sidered to be present in the United States on any day that relevant territory.
you are physically present in the United States at any time
during the day. However, do not count the following days You must keep the following documentation.
as days of presence in the United States. 1. Records that provide:
1. Any day you are temporarily present in the United a. The patient's name and relationship to you (if the
States in order to receive, or to accompany a parent, medical treatment is provided to a person you ac-
spouse, or child who is receiving, qualifying medical company);
treatment. Child is defined in item 2c under Days of
presence in a territory, earlier. Qualifying medical b. The name and address of the hospital, hospice, or
treatment is defined later. residential medical care facility where the medical
treatment was provided;
2. Any day you are temporarily present in the United
States because you leave or are unable to return to c. The name, address, and telephone number of the
the relevant territory during any: physician who provided the medical treatment;
a. 14-day period within which a major disaster oc- d. The date(s) on which the medical treatment was
curs in the relevant territory for which a Federal provided; and
Emergency Management Agency (FEMA) notice e. Receipt(s) of payment for the medical treatment.
of a federal declaration of a major disaster is is-
sued in the Federal Register, or 2. Signed certification by the providing or supervising
physician that the medical treatment met the require-
b. Period for which a mandatory evacuation order is ments for being qualified medical treatment, and set-
in effect for the geographic area in the relevant ter- ting forth:
ritory in which your main home is located.
a. The patient's name,
3. Any day you are in the United States for less than 24
hours when you are traveling between two places out- b. A reasonably detailed description of the medical
side the United States. treatment provided by (or under the supervision
of) the physician,
4. Any day you are temporarily present in the United
States as a professional athlete to compete in a chari- c. The dates on which the medical treatment was
table sports event (defined later). provided, and
5. Any day you are temporarily in the United States as a d. The medical facts that support the physician's cer-
student (defined later). tification and determination that the treatment was
medically necessary.
6. Any day you are in the United States serving as an
elected representative of the relevant territory, or serv-
ing full time as an elected or appointed official or em-
ployee of the government of that territory (or any of its Charitable Sports Event
political subdivisions).
A charitable sports event is one that meets all of the fol-
lowing conditions.
• The main purpose is to benefit a qualified charitable
Qualifying Medical Treatment organization.
Such treatment is generally provided by (or under the su- • The entire net proceeds go to charity.
pervision of) a physician for an illness, injury, impairment,
or physical or mental condition. The treatment generally • Volunteers perform substantially all the work.

involves: In figuring the days of presence in the United States,
• Any period of inpatient care that requires an overnight you can exclude only the days on which you actually com-
stay in a hospital or hospice, and any period immedi- peted in the charitable sports event. You cannot exclude
ately before or after that inpatient care to the extent it the days on which you were in the United States to prac-
is medically necessary; or tice for the event, to perform promotional or other activities
related to the event, or to travel between events.
• Any temporary period of inpatient care in a residential
medical care facility for medically necessary rehabili-
tation services.

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Student Exception for rental property. If you or your spouse
own the dwelling unit and at any time during the tax year it
To qualify as a student, you must be, during some part of is rented to someone else at fair rental value, it will be con-
each of any 5 calendar months during the calendar year: sidered your permanent home only if you or your spouse
use that property for personal purposes for more than the
1. A full-time student at a school that has a regular greater of:
teaching staff, course of study, and regularly enrolled
body of students in attendance; or • 14 days, or
2. A student taking a full-time, on-farm training course • 10% of the number of days during that tax year that
given by a school described in (1) above or by a state, the property is rented to others at a fair rental value.
county, or local government agency. You are treated as using rental property for personal
purposes on any day the property is not being rented to
The 5 calendar months do not have to be consecutive. someone else at fair rental value for the entire day.
A day of personal use of a dwelling unit is also any day
Full-time student. A full-time student is a person who is that the unit is used by any of the following persons.
enrolled for the number of hours or courses the school
considers to be full-time attendance. However, school at- • You or any other person who has an interest in it, un-
tendance exclusively at night is not considered full-time at- less you rent it to another owner as their main home
tendance. under a shared equity financing agreement.
• A member of your family or a member of the family of
School. The term “school” includes elementary schools, any other person who has an interest in it, unless the
middle schools, junior and senior high schools, colleges, family member uses the dwelling unit as their main
universities, and technical, trade, and mechanical schools. home and pays a fair rental price. Family includes only
It does not include on-the-job training courses, corre- siblings, half-siblings, spouses, ancestors (parents,
spondence schools, and schools offering courses only grandparents, etc.), and lineal descendants (children,
through the Internet. grandchildren, etc.).
• Anyone under an arrangement that lets you use some
Significant Connection other dwelling unit.
One way in which you can meet the presence test is to • Anyone at less than a fair rental price.
have no significant connection to the United States during However, any day you spend working substantially full
the tax year. This section looks at the factors that deter- time repairing and maintaining (not improving) your prop-
mine if a significant connection exists. erty is not counted as a day of personal use. Whether your
property is used mainly for this purpose is determined in
You are treated as having a significant connection to light of all the facts and circumstances, such as:
the United States if you:
• The amount of time you devote to repair and mainte-
1. Have a permanent home in the United States; nance work,
2. Are currently registered to vote in any political subdivi- • How often during the tax year you perform repair and
sion of the United States; or maintenance work on this property, and
3. Have a spouse or child (see item 2c under Days of • The presence and activities of companions.
presence in a territory, earlier) who is under age 18 See Pub. 527 for more information about personal use
whose main home is in the United States, other than: of a dwelling unit.
a. A child who is in the United States because they
are the child of divorced or legally separated pa- Example—no significant U.S. connection. You, a
rents and they are living with a custodial parent U.S. citizen, are a sales representative for a company
under a custodial decree or multiple support based in Guam. You live with your spouse and young chil-
agreement, or dren in your house in Guam, where you are also regis-
tered to vote. Your business travel requires you to spend
b. A child who is in the United States as a student. 120 days in the United States and another 120 days in for-
For the purpose of determining if you have a significant eign countries. When traveling on business, you generally
connection to the United States, the term “spouse” does stay at hotels but sometimes stay with your brother, who
not include a spouse from whom you are legally separated lives in the United States. Your stays are always of short
under a decree of divorce or separate maintenance. duration and you ask your brother's permission to stay
with him. Your brother's house is not your permanent
Permanent home. A permanent home generally includes home, nor do you have any other accommodations in the
an accommodation such as a house, an apartment, or a United States that would be considered your permanent
furnished room that is either owned or rented by you or home. You satisfy the presence test because you have no
your spouse. The dwelling unit must be available at all significant connection to the United States.
times, continuously, not only for short stays.

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Example—significant U.S. connection but pres- ship or other seafaring vessel that is predominantly used
ence test met. Pat and Carter Brown live for part of the in local and international waters. For this purpose, a ves-
year in a condominium, which they own, in the CNMI. sel is considered to be predominantly used in local and in-
They also own a house in Maine where they live for 120 ternational waters if, during the tax year, the total amount
days every year to be near their grown children and grand- of time it is used in international waters and in the waters
children. The Browns are retired and their only income is within 3 miles of the relevant territory exceeds the total
from pension payments, dividends, interest, and social se- amount of time it is used in the territorial waters of the Uni-
curity benefits. ted States, another territory, or any foreign country.
In 2023, Pat and Carter spent only 160 days in the
CNMI because of an 85-day vacation to Europe and Asia Example. In 2023, you, a U.S. citizen, were employed
and 120 days in the United States. Although the Browns by a fishery and spent 250 days at sea on a fishing vessel.
were present in the United States for more than 90 days When not at sea, you lived with your spouse at a house
and had a significant connection to the United States be- you own in American Samoa. The fishing vessel on which
cause of their permanent home there, they satisfied the you work departs and arrives at various ports in American
presence test with respect to the CNMI because they had Samoa, other territories, and foreign countries, but was in
no earned income in the United States and were consid- international or American Samoa's local waters for 225
ered physically present in the CNMI for at least 183 days days. For purposes of determining bona fide residency of
(160 days plus 30 days deemed present during their American Samoa, you will not be considered to have a tax
85-day vacation to Europe and Asia for a total of 190 home outside that territory solely because of your employ-
days). ment on board the fishing vessel.

Year of Move

Tax Home If you are moving to or from a territory during the year, you
may still be able to meet the tax home test for that year.
You will have met the tax home test if you did not have a See Special Rules in the Year of a Move, later, in this
tax home outside the relevant territory during any part of chapter.
the tax year. Your tax home is generally determined under
the principles of section 911(d)(3) and section 162(a)(2)
(relating to traveling expenses while away from home).
Closer Connection
Your tax home is your regular or main place of busi-
ness, employment, or post of duty regardless of where You will have met the closer connection test if, during any
you maintain your family home. If you do not have a regu- part of the tax year, you do not have a closer connection to
lar or main place of business because of the nature of the United States or a foreign country than to the relevant
your work, then your tax home is the place where you reg- U.S. territory.
ularly live. If you do not fit either of these categories, you
are considered an itinerant and your tax home is wherever You will be considered to have a closer connection to a
you work. territory than to the United States or to a foreign country if
you have maintained more significant contacts with the
territories than with the United States or foreign country. In
Exceptions
determining if you have maintained more significant con-
There are some special rules regarding tax home that pro- tacts with the relevant territory, the facts and circumstan-
vide exceptions to the general rule stated above. ces to be considered include, but are not limited to, the fol-
lowing.
Students and Government Officials • The location of your permanent home.
Disregard the following days when determining whether • The location of your family.
you have a tax home outside the relevant territory. • The location of personal belongings, such as automo-
• Days you were temporarily in the United States as a biles, furniture, clothing, and jewelry owned by you
student (see Student under Days of Presence in the and your family.
United States or Relevant Territory, earlier). • The location of social, political, cultural, professional,
• Days you were in the United States serving as an or religious organizations with which you have a cur-
elected representative of the relevant territory, or serv- rent relationship.
ing full time as an elected or appointed official or em- • The location where you conduct your routine personal
ployee of the government of that territory (or any of its banking activities.
political subdivisions).
• The location where you conduct business activities
(other than those that go into determining your tax
Seafarers home).
You will not be considered to have a tax home outside the • The location of the jurisdiction in which you hold a
relevant territory solely because you are employed on a driver's license.

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• The location of the jurisdiction in which you vote. States or to any foreign country. You are considered a
bona fide resident of Guam, the location of your tax home.
• The location of charitable organizations to which you
contribute.
Exception for Year of Move
• The country of residence you designate on forms and
documents. If you are moving to or from a territory during the year, you
• The types of official forms and documents you file, may still be able to meet the closer connection test for that
such as Form W-8BEN or Form W-9. year. See Special Rules in the Year of a Move next.

Your connections to the relevant territory will be com-
pared to the total of your connections with the United
States and foreign countries. Your answers to the ques- Special Rules in the Year of a
tions on Form 8898, Part III, will help establish the jurisdic-
Move
tion to which you have a closer connection.
Example—closer connection to the United States. If you are moving to or from a territory during the year, you
You, a U.S. citizen, moved to Puerto Rico in 2023 to start may still be able to meet the tax home and closer connec-
an investment consulting and venture capital business. tion tests for that year.
Your spouse and two teenage children remained in Cali-
fornia to allow the children to complete high school. You Year of Moving to a Territory
traveled back to the United States regularly to see your
spouse and children, to engage in business activities, and You will satisfy the tax home and closer connection tests
to take vacations. You had an apartment available for your in the tax year of changing your residence to the relevant
full-time use in Puerto Rico, but remained a joint owner of territory if you meet all of the following.
the residence in California where your spouse and chil- • You have not been a bona fide resident of the relevant
dren lived. You and your family had automobiles and per- territory in any of the 3 tax years immediately preced-
sonal belongings such as furniture, clothing, and jewelry ing your move.
located at both residences. Although you were a member
of the Puerto Rico Chamber of Commerce, you also be- • In the year of the move, you do not have a tax home
longed to and had current relationships with social, politi- outside the relevant territory or a closer connection to
cal, cultural, and religious organizations in California. You the United States or a foreign country than to the rele-
received mail in California, including bank and brokerage vant territory during any of the last 183 days of the tax
statements and credit card bills. You conducted your per- year.
sonal banking activities in California. You held a California • You are a bona fide resident of the relevant territory for
driver's license and were also registered to vote there. each of the 3 tax years immediately following the tax
Based on all of the particular facts and circumstances per- year of your move.
taining to you, you were not a bona fide resident of Puerto
Rico in 2023 because you had a closer connection to the Example. You, a U.S. citizen, file returns on a calendar
United States than to Puerto Rico. year basis. You lived in the United States from January
2017 through May 2023. In June 2023, you moved to the
Closer connection to another territory. Generally, ter- USVI, purchased a house, and accepted a permanent job
ritories are not treated as foreign countries. Therefore, a with a local employer. From July 1 through December 31,
closer connection to a territory other than the relevant ter- 2023 (more than 183 days), your principal place of busi-
ritory will not be treated as a closer connection to a foreign ness was in the USVI and, during that time, you did not
country. have a closer connection to the United States or a foreign
country than to the USVI.
Example—tax home and closer connection to terri- If you are a bona fide resident of the USVI during all of
tory. You, a U.S. citizen, are a permanent employee of a 2024 through 2026, you will satisfy the tax home and
hotel in Guam, but work only during the tourist season. For closer connection tests for 2023. If you also satisfy the
the remainder of each year, you live with your spouse and presence test in 2023, you will be considered a bona fide
children in the CNMI, where you have no outside employ- resident of the USVI for the 2023 tax year.
ment. Most of your personal belongings, including your
automobile, are located in the CNMI. You are registered to
vote in, and have a driver's license issued by, the CNMI. Year of Moving From a Territory
You do your personal banking in the CNMI and routinely
list your CNMI address as your permanent address on In the year you cease to be a bona fide resident of Ameri-
forms and documents. You satisfy the presence test with can Samoa, the CNMI, Guam, or the USVI, you will satisfy
respect to both Guam and the CNMI. You satisfy the tax the tax home and closer connection tests with respect to
home test with respect to Guam, because your regular the relevant territory if you meet all of the following.
place of business is in Guam. You satisfy the closer con- • You have been a bona fide resident of the relevant ter-
nection test with respect to both Guam and the CNMI be- ritory for each of the 3 tax years immediately preced-
cause you do not have a closer connection to the United ing your change of residence.

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• In the year of the move, you do not have a tax home
outside the relevant territory or a closer connection to
the United States or a foreign country than to the rele- Reporting a Change in Bona
vant territory during any of the first 183 days of the tax
Fide Residence
year.
• You are not a bona fide resident of the relevant terri- If you became or ceased to be a bona fide resident of a
tory for any of the 3 tax years immediately following U.S. territory, you may need to file Form 8898. This applies
the tax year of your move. to the U.S. territories of American Samoa, the CNMI,
Guam, Puerto Rico, and the USVI.
Example. You, a U.S. citizen, file returns on a calendar
year basis. From January 2020 through December 2022,
you were a bona fide resident of American Samoa. You Who Must File
continued to live there until September 6, 2023, when you
You must file Form 8898 for the tax year in which you meet
accepted new employment and moved to Hawaii. Your
both of the following conditions.
principal place of business from January 1 through Sep-
tember 5, 2023 (more than 183 days), was in American 1. Your worldwide gross income (defined below) in that
Samoa, and during that period you did not have a closer tax year is more than $75,000.
connection to the United States or a foreign country than
to American Samoa. If you continue to live and work in 2. You meet one of the following.
Hawaii for the rest of 2023 and throughout years 2024 a. You take a position for U.S. tax purposes that you
through 2026, you will satisfy the tax home and closer became a bona fide resident of a U.S. territory af-
connection tests for 2023 with respect to American Sa- ter a tax year for which you filed a U.S. income tax
moa. If you also satisfy the presence test in 2023, you will return as a citizen or resident alien of the United
be considered a bona fide resident for the 2023 tax year. States but not as a bona fide resident of the terri-
tory.
Puerto Rico
b. You are a citizen or resident alien of the United
You will be considered a bona fide resident of Puerto Rico States who takes the position for U.S. tax purpo-
for the part of the tax year preceding the date on which ses that you ceased to be a bona fide resident of a
you move if you: U.S. territory after a tax year for which you filed an
income tax return (with the IRS, the territory tax
• Are a U.S. citizen, authority, or both) as a bona fide resident of the
• Are a bona fide resident of Puerto Rico for at least 2 territory.
tax years immediately preceding the tax year of the c. You take the position for U.S. tax purposes that
move, you became a bona fide resident of Puerto Rico or
• Cease to be a bona fide resident of Puerto Rico during American Samoa after a tax year for which you
the tax year, were required to file an income tax return as a
bona fide resident of the CNMI, Guam, or the
• Cease to have a tax home in Puerto Rico during the
USVI.
tax year, and
• Have a closer connection to Puerto Rico than to the Worldwide gross income. Worldwide gross income
United States or a foreign country throughout the part means all income you received in the form of money,
of the tax year preceding the date on which you cease goods, property, and services, including any income from
to have a tax home in Puerto Rico. sources outside the United States (even if you can ex-
clude part or all of it) and before any deductions, credits,
Example. You, a U.S. citizen, file returns on a calendar or rebates.
year basis. For all of 2021 and 2022, you were a bona fide
resident of Puerto Rico. From January through May 4, Example. You are a U.S. citizen who moved to the
2023, you continued to reside and maintain your principal CNMI in December 2022, but did not become a bona fide
place of business in and closer connection to Puerto Rico. resident of that territory until the 2023 tax year. You must
On May 5, 2023, you moved and changed your tax home file Form 8898 for the 2023 tax year if your worldwide
to Nevada. Later that year, you established a closer con- gross income for that year was more than $75,000.
nection to the United States than to Puerto Rico. You did
not satisfy the presence test for 2023 with respect to Pu- Penalty for Not Filing
erto Rico, nor the tax home or closer connection tests.
Form 8898
However, because you were a bona fide resident of Puerto
Rico for at least 2 tax years before you moved to Nevada
If you are required to file Form 8898 for any tax year and
in 2023, you were a bona fide resident of Puerto Rico from
you fail to file it, you may owe a penalty of $1,000. Also,
January 1 through May 4, 2023.
you may owe this penalty if you do not include all the infor-
mation required by the form or the form includes incorrect
information. In either case, you will not owe this penalty if

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Table 2-1. General Rules for Determining U.S. Source of Income
Item of Income Factor Determining Source
Salaries, wages, and other compensation for labor or personal Where labor or services performed
services Note. See Compensation for Labor or Personal Services.
Pensions Contributions: Where services were performed that earned the pension
Investment earnings: Where pension trust is located
Interest Residence of payer
Dividends Where corporation created or organized
Rents Location of property
Royalties:
Natural resources Location of property
Patents, copyrights, etc. Where property is used
Sale of business inventory—purchased Where sold
Sale of business inventory—produced Where sold unless sold within the Unites States. Allocation if purchased in U.S.
territory and sold within the United States.
Sale of real property Location of property
Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of
Certain Property, later, for exceptions)
Sale of natural resources Allocation based on fair market value of product at export terminal. For more
information, see Regulations section 1.863-1(b).
you can show that such failure is due to reasonable cause • Effectively connected with the conduct of a trade or
and not willful neglect. This is in addition to any criminal business within the United States.
penalty that may be imposed. Table 2-1 shows the general rules for determining
whether income is from sources within the United States.

Types of Income
2.
This section looks at the most common types of income
received by individuals, and the rules for determining the
source of the income. Generally, the same rules shown in
Territory Source Income
Table 2-1 are used to determine if you have territory
In order to determine where to file your return and which source income.
form(s) you need to complete, you may need to determine
the source of each item of income you received during the Compensation for Labor or Personal
tax year. Services
This chapter discusses the rules for determining if the
Income from labor or personal services includes wages,
source of your income is from:
salaries, commissions, fees, per diem allowances, em-
• American Samoa, ployee allowances and bonuses, and fringe benefits. It
• The Commonwealth of the Northern Mariana Islands, also includes income earned by sole proprietors and gen-
eral partners from providing personal services in the
• The Commonwealth of Puerto Rico (Puerto Rico), course of their trades or businesses.
• Guam, or
Services performed wholly within a relevant territory.
• The U.S. Virgin Islands. Generally, all pay you receive for services performed in a
Generally, the same rules that apply for determining U.S. relevant territory is considered to be from sources within
source income also apply for determining territory source that territory. However, there are exceptions to this rule as
income. However, there are some important exceptions to discussed further below.
these rules. Both the general rules and the exceptions are U.S. Armed Forces. If you are a bona fide resident of
discussed in this chapter. a relevant territory, your military service pay on active duty
will be sourced in that territory even if you perform the
U.S. income rule. This rule states that income is not terri-
services in the United States or another territory. However,
tory source income if, under the rules of Internal Revenue
if you are not a bona fide resident of a territory, your mili-
Code sections 861–865, it is treated as income:
tary service pay will be income from the
• From sources within the United States, or United States even if you perform services in a territory.

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Civilian spouse of active duty member of the U.S. Do this by multiplying your total compensation (other than
Armed Forces. If you are a bona fide resident of a U.S. the fringe benefits discussed later) by the following frac-
territory and choose to keep that territory as your tax resi- tion:
dence under MSRRA when relocating with your service
member spouse under military orders, the source of in- Number of days you performed
come for your labor or personal services is considered to services in the relevant
be that territory. Likewise, if your tax residence is in one of territory during the year
the 50 states or the District of Columbia before relocating Total number of days you
and you choose to keep it as your tax residence, the performed services during the year
source of income for services performed in any of the U.S.
territories is considered to be the United States and, spe- You can use a unit of time less than a day in the above
cifically, your state of residence or the District of Columbia. fraction, if appropriate. The time period for which the in-
For more information, see the following. come is made does not have to be a year. Instead, you
• Notice 2010-30, available at IRS.gov/irb/ can use another distinct, separate, and continuous time
2010-18_IRB#NOT-2010-30. period if you can establish to the satisfaction of the IRS
that this other period is more appropriate.
• Notice 2011-16, available at IRS.gov/irb/
2011-17_IRB#NOT-2011-16. Example. In 2023, you worked in your employer's of-
• Notice 2012-41, available at IRS.gov/irb/ fice in the United States for 60 days and in the Puerto Rico
2012-26_IRB#NOT-2012-41. office for 180 days, earning a total of $80,000 for the year.
Your Puerto Rico source income is $60,000, figured as fol-
Also, you can consult with state, local, or U.S. territory lows.
tax authorities regarding your tax obligations under
MSRRA. 180 days
× $80,000 = $60,000
240 days
De minimis exception. There is an exception to the rule
for determining the source of income earned in a territory.
Generally, you will not have income from a territory if dur- Multi-year compensation. The source of multi-year
ing a tax year you: compensation is generally determined on a time basis
• Are a U.S. citizen or resident; over the period to which the compensation is attributable.
Multi-year compensation is compensation that is included
• Are not a bona fide resident of that territory;
in your income in 1 tax year but is attributable to a period
• Are not employed by or under contract with an individ- that includes 2 or more tax years. You determine the pe-
ual, partnership, or corporation that is engaged in a riod to which the income is attributable based on the facts
trade or business in that territory; and circumstances of your case. For more information on
• Temporarily perform services in that territory for 90 multi-year compensation, see Regulations section
days or less; and 1.861-4(b).
• Earned $3,000 or less from such services. Certain fringe benefits sourced on a geographical
basis. If you received any of the following fringe benefits
Services performed partly inside and partly outside a as compensation for labor or services performed as an
relevant territory. If you are an employee and receive employee partly inside and partly outside a relevant terri-
compensation for labor or personal services performed tory, you must source that income on a geographical ba-
both inside and outside the relevant territory, special rules sis.
apply in determining the source of the compensation.
Compensation (other than certain fringe benefits) is • Housing.
sourced on a time basis. Certain fringe benefits (such as • Education.
housing and education) are sourced on a geographical Local transportation.
•
basis.
Or you may be permitted to use an alternative basis to • Tax reimbursement.
determine the source of compensation. See Alternative • Hazardous or hardship duty pay.
basis, later.
If you are self-employed, determine the source of your • Moving expense reimbursement.
income for labor or personal services from self-employ- For information on determining the source of the fringe
ment on the basis that most correctly reflects the proper benefits listed above, see Regulations section 1.861-4(b).
source of that income under the facts and circumstances
Alternative basis. You can determine the source of
of your particular case. In many cases, the facts and cir-
your compensation under an alternative basis if you estab-
cumstances will call for an apportionment on a time basis,
lish to the satisfaction of the IRS that, under the facts and
as explained next.
circumstances of your case, the alternative basis more
Time basis. Use a time basis to figure your compen- properly determines the source of your income than the
sation for labor or personal services from the relevant time or geographical basis. If you use an alternative basis,
territory (other than the fringe benefits discussed later). you must keep (and have available for inspection) records

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to document why the alternative basis more properly de- Royalties. Royalties from natural resources located in a
termines the source of your income. relevant territory are considered income from sources
within that territory.
Pensions. Generally, pension income has two compo- Also considered territory source income are royalties
nents: contributions to the pension plan and the earnings received for the use of, or for the privilege of using, in a
accrued from investing those contributions. The contribu- relevant territory, patents, copyrights, secret processes
tion portion is sourced according to where services were and formulas, goodwill, trademarks, trade brands, franch-
performed that earned the pension. The investment earn- ises, and other like property.
ings portion is sourced according to the location of the
pension trust making the distributions.
Sales or Other Dispositions of
Example. You are a U.S. citizen who worked in Puerto Property
Rico for a U.S. company. All services were performed in
Puerto Rico. Upon retirement, you remained in Puerto The source rules for sales or other dispositions of property
Rico and began receiving your pension from the U.S. pen- are varied. The most common situations are discussed
sion trust of your employer. Distributions from the U.S. below.
pension trust must be allocated between (1) contributions,
which are Puerto Rico source income; and (2) investment Real property. Real property includes land and build-
earnings, which are U.S. source income. ings, and generally anything built on, growing on, or at-
tached to land. The location of the property generally de-
Disaster and coronavirus-related tax relief. If you termines the source of income from the sale. For example,
are required to file a U.S. federal income tax return, you if you are a bona fide resident of Guam and sell your home
may be entitled to some special disaster and coronavi- that is located in Guam, the gain on the sale is sourced in
rus-related rules regarding the use of retirement funds. For Guam. If, however, the home you sold was located in the
more information, see Form 8915-E, Form 8915-F, and United States, the gain is U.S. source income.
their instructions.
To determine whether you are required to file a U.S. in- Personal property. The term “personal property” refers
come tax return, see chapter 3. to property (such as machinery, equipment, or furniture)
that is not real property. Generally, gain (or loss) from the
sale or other disposition is sourced according to the sell-
Investment Income
er's tax home. If personal property is sold by a bona fide
This category includes such income as interest, divi- resident of a relevant territory, the gain (or loss) from the
dends, rents, and royalties. sale is treated as sourced within that territory.
This rule does not apply to the sale of inventory, intangi-
Interest income. The source of interest income is gener- ble property, depreciable personal property, or property
ally determined by the residence of the payer. Interest sold through a foreign office or fixed place of business.
paid by corporations created or organized in a relevant ter- The rules applying to sales of inventory are discussed be-
ritory (territory corporation) or by individuals who are bona low. For information on sales of the other types of property
fide residents of a relevant territory is considered income mentioned, see Internal Revenue Code section 865.
from sources within that territory.
However, there is an exception to this rule if you are a Inventory. Your inventory is personal property that is
bona fide resident of a relevant territory, receive interest stock in trade or that is held primarily for sale to customers
from a corporation created or organized in that territory, in the ordinary course of your trade or business. The
and are a shareholder of that corporation, and you own, source of income from the sale of inventory depends on
directly or indirectly, at least 10% of the total voting stock whether the inventory was purchased or produced.
of the corporation. See Regulations section 1.937-2(i) for Purchased. Income from the sale of inventory that you
more information. purchased is sourced where you sell the property. Gener-
ally, this is where title to the property passes to the buyer.
Dividends. Generally, dividends paid by a corporation
However, income from the sale of inventory purchased
created or organized in a relevant territory will be consid-
within a U.S. territory and sold within the United States is
ered income from sources within that territory. There are
sourced based on an allocation. For information on mak-
additional rules for bona fide residents of a relevant terri-
ing the allocation, see Regulations section 1.863-3.
tory who receive dividend income from territory corpora-
tions, and who own, directly or indirectly, at least 10% of Produced. Income from the sale of inventory that you
the voting stock of the corporation. For more information, produced in a relevant territory and sold outside that terri-
see Regulations section 1.937-2(g). tory (or vice versa) is sourced based on an allocation. For
information on making the allocation, see Regulations
Rental income. Rents from property located in a relevant section 1.863-3.
territory are treated as income from sources within that
territory.

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Special Rules for Gains From Dispositions basis in whole or in part by reference to property descri-
of Certain Property bed in (1) or (2). See chapter 3 for filing information.

There are special rules for gains from dispositions of cer- Special election. You can choose to treat the part of gain
tain investment property (for example, stocks, bonds, debt (or loss) attributable to the time you held the property
instruments, diamonds, and gold) owned by a U.S. citizen while a bona fide resident of the relevant territory (the terri-
or resident alien prior to becoming a bona fide resident of tory holding period) as gain (or loss) from sources within
a territory. You are subject to these special rules if you that territory. Make the election by reporting the gain attrib-
meet both of the following conditions. utable to the territory holding period on your income tax
• For the tax year for which the source of the gain must return for the year of disposition. This election overrides
be determined, you are a bona fide resident of the rel- both of the special rules discussed earlier.
evant territory. There are two methods for figuring the gain (or loss) for
the territory holding period, one for marketable securities
• For any of the 10 years preceding that year, you were and another for other types of investment property.
a citizen or resident alien of the United States (other
than a bona fide resident of the relevant territory). Marketable securities. Marketable securities are
those actively traded on an established financial market,
If you meet these conditions, gains from the disposition such as stock in a publicly held corporation. Under the
of this property will not be treated as income from sources special election, allocate the gain (or loss) by figuring the
within the relevant territory for purposes of the Internal appreciation separately for your territory and U.S. holding
Revenue Code. Accordingly, bona fide residents of Ameri- periods.
can Samoa and Puerto Rico, for example, may not ex- Your territory holding period begins on the first day you
clude the gain on their U.S. tax return. (See chapter 3 for do not have a tax home outside the relevant territory. The
additional filing information.) With respect to the CNMI, gain (or loss) attributable to the territory holding period is
Guam, and the USVI, the gain from the disposition of this the difference in fair market value of the security at the
property will not meet the requirements for certain tax close of the market on the first and last days of this hold-
rules that may allow bona fide residents of those territories ing period. This is your gain (or loss) that is treated as be-
to reduce or obtain a rebate of taxes on income from sour- ing from sources within the relevant territory. If you were a
ces within the relevant territories. bona fide resident of the relevant territory for more than
one continuous period, combine the gains (or losses) from
For details, see Regulations section 1.937-2(f)(1) and each territory holding period.
Examples 1 and 2 of section 1.937-2(k).
Example 2. Assume the same facts as in Example 1,
Example 1. In 2017, you, a U.S. citizen, lived in the except that you make the special election to allocate the
United States and paid $1,000 for 100 shares of stock in gain between your U.S. and territory holding periods. Your
the Rose Corporation, a U.S. corporation listed on the territory holding period began March 1, 2020, the date
New York Stock Exchange. On March 1, 2020, you moved your tax home changed to Puerto Rico. Therefore, the por-
to Puerto Rico and changed your tax home to Puerto Rico tion of the gain attributable to your territory holding period
on the same date. You satisfied the presence test in 2020 is $5,000 ($7,000 sale price – $2,000 closing value on the
and, under the year-of-move exception, you were consid- first day of the territory holding period). By reporting
ered a bona fide resident of Puerto Rico for the rest of $5,000 of your $6,000 gain as Puerto Rico source income
2020. On March 1, 2020, the closing value of your stock in on your 2023 Puerto Rico tax return (and the remainder as
the Rose Corporation was $2,000. On January 5, 2023, non-Puerto Rico source income), you elect to treat that
while still a bona fide resident of Puerto Rico, you sold all amount as Puerto Rico source income.
your Rose Corporation stock for $7,000. Under the special
rules discussed earlier, none of your $6,000 gain will be Other personal property. For personal property other
treated as income from sources within Puerto Rico. than marketable securities, use a time-based allocation.
Figure the gain (or loss) attributable to the territory holding
The source rules discussed in the preceding para- period by multiplying your total gain (or loss) by the follow-
! graphs supplement, and may apply in conjunction ing fraction.
CAUTION with, an existing special rule. This existing special
rule applies if you are a U.S. citizen or resident alien who Number of days in the
becomes a bona fide resident of American Samoa, the territory holding period
CNMI, or Guam, and who has gain from the disposition of
Total number of days
certain U.S. assets during the 10-year period beginning in your holding period
when you became a bona fide resident. The gain is U.S.
source income that is generally subject to U.S. tax if the
The result is your gain (or loss) that is treated as being
property is either (1) located in the United States; (2) stock
from sources within the relevant territory.
issued by a U.S. corporation or a debt obligation of a U.S.
person or of the United States, a state (or political subdivi- Example 3. In addition to the stock in Rose Corpora-
sion), or the District of Columbia; or (3) property that has a tion, you acquired a 5% interest in the Alder Partnership
on January 1, 2019. On March 1, 2020, when you

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established bona fide residency in Puerto Rico, your part- similar properties if the rents or royalties are from the
nership interest was not considered a marketable security. active conduct of a trade or business in the relevant
On September 15, 2023, while still a bona fide resident of territory.
Puerto Rico, you sold your interest in Alder Partnership for
2. Dividends or interest from the active conduct of a
a $100,000 gain. You had owned the interest for a total of
banking, financing, or similar business in the relevant
1,719 days. Your territory holding period (from March 1,
territory.
2020, through September 15, 2023) is 1,294 days. The
portion of your gain attributable to Puerto Rico is $75,276 3. Income, gain, or loss from the sale or exchange out-
($100,000 x (1,294 Puerto Rico days ÷ 1,719 total days)). side the relevant territory, through the office or other
By reporting $75,276 of your $100,000 gain as Puerto fixed place of business in the relevant territory, of:
Rico source income on your 2023 Puerto Rico tax return
a. Stock in trade,
(and the remainder as non-Puerto Rico source income),
you elect to treat $75,276 as Puerto Rico source income. b. Property that would be included in inventory if on
hand at the end of the tax year, or
c. Property held primarily for sale to customers in the
ordinary course of business.
Scholarships, Fellowships, Grants,
Prizes, and Awards Item (3) above will not apply if you sold the property for
use, consumption, or disposition outside the relevant terri-
The source of these types of income is generally the resi- tory and an office or other fixed place of business in a for-
dence of the payer, regardless of who actually disburses eign country was a material factor in the sale.
the funds. Therefore, in order to be territory source in-
come, the payer must be a resident of the relevant terri- Example. You are a bona fide resident of American
tory, such as an individual who is a bona fide resident or a Samoa. Your business, which you conduct from an office
corporation created or organized in that territory. in American Samoa, is developing and selling specialized
computer software. A software purchaser will frequently
These rules do not apply to amounts paid as sal- pay you an additional amount to install the software on the
! ary or other compensation for services. See Com- purchaser's operating system and to ensure that the soft-
CAUTION pensation for Labor or Personal Services, earlier ware is functioning properly. You install the software at the
in this chapter, for the source rules that apply. purchaser's place of business, which may be in American
Samoa, in the United States, or in another country. The in-
come from selling the software is effectively connected
with the conduct of your business in American Samoa,
Effectively Connected Income even though the product's destination may be outside the
territory. However, the compensation you receive for in-
In limited circumstances, some kinds of income from sour- stalling the software (personal services) outside of Ameri-
ces outside the relevant territory must be treated as effec- can Samoa is not effectively connected with the conduct
tively connected with a trade or business in that territory. of your business in the territory—the income is sourced
These circumstances are listed below. where you perform the services.
• You have an office or other fixed place of business in
the relevant territory to which the income can be attrib-
uted.
• That office or place of business is a material factor in
producing the income.
3.
• The income is produced in the ordinary course of the
trade or business carried on through that office or
other fixed place of business. Filing Information for
An office or other fixed place of business is a material
factor if it significantly contributes to, and is an essential Individuals in Certain
economic element in, the earning of the income.
U.S. Territories
The three kinds of income from sources outside the rel-
evant territory to which these rules apply are the following. If you have income from American Samoa, the CNMI,
1. Rents and royalties for the use of, or for the privilege Guam, Puerto Rico, or the USVI, you may have to file a tax
of using, intangible personal property located outside return with the tax department of that territory. Or you may
the relevant territory or from any interest in such prop- have to file two annual tax returns, one with the territory’s
erty. Included are rents or royalties for the use of, or tax department and the other with the IRS. This chapter
for the privilege of using, outside the relevant territory, covers the general rules for filing returns in the five territo-
patents, copyrights, secret processes and formulas, ries.
goodwill, trademarks, trade brands, franchises, and

Publication 570 (2023) Chapter 3 Filing Information for Individuals in Certain U.S. 15
Territories

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You must first determine if you are a bona fide resident of    Bona Fide Resident of
the relevant territory. See chapter 1 for a discussion of the  American Samoa
requirements you must meet.
                                                               Bona fide residents of American Samoa are generally ex-
You should ask for forms and advice about the filing of ter-
                                                               empt  from  U.S.  tax  on  their  American  Samoa  source  in-
ritory tax returns from that territory’s tax department, not 
                                                               come.
the IRS. Contact information is listed in this chapter under 
the heading for each territory.                                U.S.  citizen  or  resident  alien. If  you  are  a  U.S.  citizen 
                                                               (or national) or resident alien and a bona fide resident of 
Disaster tax relief.  If you are required to file an income 
                                                               American Samoa during the tax year, you must generally 
tax return with the IRS, you may be entitled to disaster tax 
                                                               file the following returns.
relief. For more information about the tax relief that may be 
available, see chapter 4.                                      •  An American Samoa tax return reporting your gross 
                                                                  income from worldwide sources. If you report 
                                                                  non-American Samoa source income on your Ameri-
                                                                  can Samoa tax return, you can claim a credit against 
American Samoa                                                    your American Samoa tax liability for income taxes 
                                                                  paid on that income to the United States, a foreign 
American Samoa has its own separate and independent 
                                                                  country, or another territory.
tax system. Although its tax laws are modeled on the U.S. 
Internal Revenue Code, there are certain differences.          •  A U.S. tax return reporting income from worldwide 
                                                                  sources, but excluding income from sources within 
Where To Get Forms and Information                                American Samoa. However, amounts received for 
                                                                  services performed as an employee of the United 
        Requests  for  advice  about  matters  connected          States or any of its agencies cannot be excluded (see 
        with  American  Samoan  taxation  should  be  sent        U.S. Government employees under Special Rules for 
        to:                                                       American Samoa, later).
   American Samoa Government Tax Office                        To exclude American Samoa source income, attach a 
   Executive Office Building                                   completed  Form  4563  to  your  U.S.  tax  return  (see  Form 
   Pago Pago, AS 96799                                         4563,  later,  for  more  information).  If  you  are  excluding 
                                                               American Samoa source income on your U.S. tax return, 
                                                               you will not be allowed any deductions from gross income 
        The phone number is 684-633-4181.                      or credits against tax that are directly or indirectly alloca-
                                                               ble  to  the  excluded  income.  For  more  information,  see 
                                                               Special  Rules  for  Completing  Your  U.S.  Tax  Return  in 
                                                               chapter 4.
        You  can  access  the  American  Samoa  Govern-        If all of your income is from American Samoa sources, 
        ment Tax Office at  www.americansamoa.gov/tax-         you are not required to file a U.S. tax return. However, if 
        office.                                                you have self-employment income, see Self-employment 
                                                               tax, later.
        The fax number is 684-633-1513.
                                                               Nonresident  alien. If  you  are  a  bona  fide  resident  of 
                                                               American  Samoa  during  the  tax  year,  but  a  nonresident 
        The addresses and phone numbers listed above           alien of the United States, you must generally file the fol-
                                                               lowing returns.
!       are subject to change.
CAUTION                                                        •  An American Samoa tax return reporting worldwide in-
                                                                  come.
Which Returns To File                                          •  A U.S. tax return (Form 1040 or 1040-SR) reporting in-
                                                                  come from worldwide sources, but excluding Ameri-
Your residency status and your source of income with re-          can Samoa source income other than amounts for 
gard to American Samoa determine whether you file your            services performed as an employee of the United 
return and pay your tax to American Samoa, to the United          States or any of its agencies. For more information, 
States, or to both.                                               see U.S. Government employees under Special Rules 
In addition to the information below that is categorized          for American Samoa, later. To exclude income from 
by  residency  status,  the Special  Rules  for  American  Sa-    sources within American Samoa, attach a completed 
moa section, later, contains important information for de-        Form 4563 to your U.S. tax return (see Form 4563, 
termining the correct forms to file.                              later, for more information).
                                                                      For  all  other  tax  purposes,  however,  you  will  be 
                                                                  treated as a nonresident alien individual. For example, 
                                                                  you are not allowed the standard deduction, you can-
                                                                  not file a joint return, and you are not allowed a deduc-
                                                                  tion for a dependent unless that person is a citizen or 

16                              Chapter 3 Filing Information for Individuals in Certain U.S.       Publication 570 (2023)
                                                      Territories

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   national  of  the  United  States.  There  are  also  limita-    tax, Additional Medicare Tax, and/or NIIT to the IRS, get 
   tions on what deductions and credits are allowed. See            Form 1040-ES.
   Pub. 519 for more information.                                   To  pay  by  check  or  money  order,  send  your  payment 
                                                                    with the Form 1040-ES payment voucher to:
Form 4563.   If you must file a U.S. income tax return and 
you qualify to exclude any of your income from American               Internal Revenue Service
Samoa, claim the exclusion by completing Form 4563 and                P.O. Box 1303
attaching  it  to  your  Form  1040  or  1040-SR.  Form  4563         Charlotte, NC 28201-1303
cannot be filed by itself.                                            USA

Where to file. If you are a bona fide resident of American          To get information on paying electronically (by credit or 
Samoa  during  the  tax  year  and  you  are  not  including  a     debit card, or through the Electronic Federal Tax Payment 
check or money order, send your U.S. tax return and all at-         System (EFTPS)), go to IRS.gov/Payments.
tachments (including Form 4563) to:                                 For  information  on  making  estimated  income  tax  pay-
                                                                    ments to American Samoa, see Where To Get Forms and 
   Department of the Treasury
                                                                    Information, earlier.
   Internal Revenue Service
   Austin, TX 73301-0215
   USA                                                              Not a Bona Fide Resident of American 
                                                                    Samoa
   If you are including a check or money order, send your 
                                                                    An individual who is not a bona fide resident of American 
U.S. tax return and all attachments (including Form 4563) 
                                                                    Samoa for the tax year but has income sourced in Ameri-
to:
                                                                    can Samoa generally files both U.S. and American Samoa 
   Internal Revenue Service                                         tax returns, and claims a foreign tax credit on the U.S. re-
   P.O. Box 1303                                                    turn for taxes paid to American Samoa.
   Charlotte, NC 28201-1303
                                                                    U.S. citizen or resident alien. If you are a U.S. citizen or 
   USA
                                                                    resident alien but not a bona fide resident of American Sa-
                                                                    moa during the tax year, you must generally file the follow-
   Send your American Samoa tax return and all attach-
                                                                    ing returns.
ments  to  the  address  given  under Where  To  Get  Forms 
and Information, earlier.                                           • An American Samoa tax return reporting only your in-
                                                                      come from sources within American Samoa. Wages 
Self-employment  tax.      If  you  are  not  required  to  file  a   for services performed in American Samoa, whether 
U.S. tax return but have income that is effectively connec-           for a private employer, the U.S. Government, or other-
ted with a trade or business in American Samoa, you must              wise, are income from sources within American Sa-
file  Form  1040-SS  with  the  United  States.  On  this  form,      moa.
you will report your self-employment income to the United 
States, and, if necessary, pay self-employment tax on that          • A U.S. tax return reporting your income from world-
                                                                      wide sources. You can take a credit against your U.S. 
income.  For  more  information,  see Self-Employment  Tax 
                                                                      tax liability if you paid income taxes to American Sa-
in chapter 4.
                                                                      moa (or other territory or foreign country) and reported 
Additional  Medicare  Tax. You  may  be  required  to  pay            income from those sources on your U.S. tax return.
Additional Medicare Tax. Also, you may need to report Ad-           De minimis exception to determining source of in-
ditional Medicare Tax withheld by your employer. For more           come. In certain situations, you will not have income from 
information,  see Additional  Medicare  Tax  under Special          a territory. See De minimis exception under Compensation 
Rules for Completing Your U.S. Tax Return in chapter 4.             for Labor or Personal Services in chapter 2.

Net Investment Income Tax (NIIT).     The NIIT is 3.8% of           Nonresident alien.   If you are a nonresident alien of the 
the lesser of an individual’s net investment income or the          United States who does not qualify as a bona fide resident 
excess of the individual’s modified adjusted gross income           of  American  Samoa  for  the  tax  year,  you  must  generally 
over a specified threshold amount. The NIIT will apply to a         file the following returns.
bona fide resident of American Samoa if a taxpayer has 
modified adjusted gross income from sources outside of              • An American Samoa tax return reporting only your in-
American  Samoa  that  exceeds  a  specified  threshold               come from sources within American Samoa. In this sit-
amount, for example, $200,000 for single filers. The NIIT             uation, wages for services performed in American Sa-
does not apply to any individual who is a nonresident alien           moa, whether for a private employer, the U.S. 
with respect to the United States. See Form 8960 and its              Government, or otherwise, is income from sources 
instructions for more information on the NIIT.                        within American Samoa.
                                                                    • A U.S. tax return (Form 1040-NR) reporting U.S. 
Estimated tax payments.    To see if you are required to              source income according to the rules for a nonresident 
make payments of estimated income tax, self-employment                alien. See the Instructions for Form 1040-NR.

Publication 570 (2023)      Chapter 3      Filing Information for Individuals in Certain U.S.                            17
                                                   Territories

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Where to file. If you are not a bona fide resident of Amer- military income is American Samoa-source income. In this
ican Samoa during the tax year, and you are not including case, you will follow the tax rules for U.S. Government em-
a check or money order, send your U.S. tax return and all ployee wages above, regardless of where you are sta-
attachments to: tioned. If you are an active duty member of the U.S.
Armed Forces whose state of legal residence is not Amer-
Department of the Treasury ican Samoa, the source of your military wages is generally
Internal Revenue Service the same as your state of legal residence (that is, not
Austin, TX 73301-0215 sourced in American Samoa). In that case, you will follow
USA the tax rules for U.S. Government employee wages for
your state of legal residence, regardless of where you are
If you are including a check or money order, send your stationed.
U.S. tax return and all attachments to:
Civilian spouse of active duty member of the U.S.
Internal Revenue Service Armed Forces. If you are a civilian spouse of an active
P.O. Box 1303 duty member of the U.S. Armed Forces, see Special rule
Charlotte, NC 28201-1303 for civilian spouse of active duty member of the U.S.
USA Armed Forces in chapter 1 for more information.
The spouse of the service member may elect to use the
Send your American Samoa tax return and all attach- same residence for tax purposes as the service member
ments to the address given under Where To Get Forms regardless of the date on which the marriage of the
and Information, earlier. spouse and service member occurred.

Federal retiree pension income. Federal retirees who
Special Rules for American Samoa
are bona fide residents of American Samoa must file an
income tax return with American Samoa to report all in-
In addition to the general rules given earlier for filing U.S.
come from all sources, including federal pension income.
and American Samoa tax returns, there are some special
The retiree may also have an income tax filing requirement
rules that apply to certain individuals and types of income.
with the United States, depending upon the source of the
U.S. Government employees. U.S. Government wages, retiree’s pension income. Pension income can have multi-
including for services performed in American Samoa, ple sources. See Pensions and other source of income
must be included in U.S. gross income and reported on rules in chapter 2 for more information. If any part of the
both your U.S. and American Samoa income tax returns. pension income is sourced in the United States, the re-
Regardless of whether you are a bona fide resident of tiree must also file an income tax return with the United
American Samoa, you may have to file an income tax re- States.
turn with both the United States and American Samoa. Disaster and coronavirus-related tax relief. If you
• You must generally report all income on your U.S. in- are required to file a U.S. federal income tax return, you
come tax return, regardless of source. Although a may be entitled to some special disaster and coronavi-
bona fide resident of American Samoa may generally rus-related rules regarding the use of retirement funds. For
exclude American Samoa source income from their more information, see Form 8915-E, Form 8915-F, and
U.S. income tax return, pay from the U.S. Government their instructions.
for services performed in American Samoa must be
included on your U.S. income tax return regardless of Moving expense deduction. The deduction for moving
whether you are a bona fide resident of American Sa- expenses is suspended unless you are a member of the
moa. You can claim a withholding credit on your U.S. U.S. Armed Forces who moves pursuant to a military or-
income tax return for federal income taxes withheld der and incident to a permanent change of station. For
from your federal wages (as well as a foreign tax credit more information, see Pub. 3.
for income tax paid to American Samoa on the same
income). Double Taxation
• On your American Samoa income tax return, you must
A mutual agreement procedure exists to settle cases of
report all income from American Samoa sources (and
double taxation between the United States and American
from all other sources if you are a bona fide resident of
Samoa. See Double Taxation in chapter 4.
American Samoa), including your wages from the U.S.
Government for services performed in American Sa-
moa. For further information about your American Sa-
moa income tax obligations, contact the American Sa- The Commonwealth
moa Government Tax Office at the address and phone
number indicated in chapter 3. of Puerto Rico

Active duty member of the U.S. Armed Forces. If you The Commonwealth of Puerto Rico has its own separate
are an active duty member of the U.S. Armed Forces and independent tax system. Although it is modeled after
whose state of legal residence is American Samoa, your the U.S. system, there are differences in law and tax rates.

18 Chapter 3 Filing Information for Individuals in Certain U.S. Publication 570 (2023)
Territories

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Where To Get Forms and Information dent of Puerto Rico for at least 2 years before moving from
Puerto Rico. In this case, you can exclude your income
Requests for information about the filing of Puerto derived from sources within Puerto Rico (but not wages
Rico tax returns should be addressed to: and salaries received as an employee of the U.S. Govern-
ment or its agencies) that you earned before the date you
Departamento de Hacienda
changed your residence. For more information, see Puerto
Área de Política Contributiva
Rico under Year of Moving From a Territory in chapter 1.
P.O. Box 9024140
San Juan, Puerto Rico 00902-4140 Nonresident alien. If you are a bona fide resident of Pu-
erto Rico during the tax year, but a nonresident alien of the
United States, you must generally file the following re-
The phone numbers are 787-622-0123 and turns.
787-620-2323.
• A Puerto Rico tax return reporting income from world-
wide sources. If you report U.S. source income on
You can access the Hacienda website at your Puerto Rico tax return, you can claim a credit
www.hacienda.pr.gov. against your Puerto Rico tax, up to the amount allowa-
ble, for income taxes paid to the United States.
The addresses and phone numbers listed above • A U.S. tax return (Form 1040 or 1040-SR) reporting in-
! are subject to change. come from worldwide sources, but excluding Puerto
CAUTION Rico source income (other than amounts for services
performed as an employee of the United States or any
Which Returns To File of its agencies). For tax purposes other than reporting
income, however, you will be treated as a nonresident
Generally, you will file returns with both Puerto Rico and alien individual. For example, you are not allowed the
the United States. The income reported on each return standard deduction, you cannot file a joint return, and
depends on your residency status in Puerto Rico. To de- you are not allowed a deduction for a dependent un-
termine if you are a bona fide resident of Puerto Rico and less that person is a citizen or national of the United
have income sourced within and outside Puerto Rico, see States. There are also limitations on what deductions
the information in chapter 1. and credits are allowed. See Pub. 519 for more infor-
mation.
Bona Fide Resident of Puerto Rico
Self-employment tax. If you have no U.S. filing require-
Bona fide residents of Puerto Rico will generally pay tax to ment but have income that is effectively connected with a
Puerto Rico on their worldwide income. trade or business in Puerto Rico, you must file Form
1040-SS with the United States to report your self-employ-
U.S. citizen or resident alien. If you are a U.S. citizen or ment income and, if necessary, pay self-employment tax.
resident alien and also a bona fide resident of Puerto Rico For more information, see Self-Employment Tax in chap-
during the tax year, you must generally file the following ter 4.
returns.
Additional Medicare Tax. You may be required to pay
• A Puerto Rico tax return reporting income from world- Additional Medicare Tax. Also, you may need to report Ad-
wide sources. If you report U.S. source income on ditional Medicare Tax withheld by your employer. For more
your Puerto Rico tax return, you can claim a credit information, see Additional Medicare Tax under Special
against your Puerto Rico tax, up to the amount allowa- Rules for Completing Your U.S. Tax Return in chapter 4.
ble, for income taxes paid to the United States.
Net Investment Income Tax (NIIT). The NIIT is 3.8% of
• A U.S. tax return reporting income from worldwide
the lesser of an individual’s net investment income or the
sources, but excluding Puerto Rico source income.
excess of the individual’s modified adjusted gross income
However, see U.S. Government employees under
over a specified threshold amount. The NIIT will apply to a
Special Rules for Puerto Rico, later, for an exception.
bona fide resident of Puerto Rico if a taxpayer has modi-
If you are excluding Puerto Rico income on your U.S. fied adjusted gross income from sources outside of Puerto
tax return, you will not be allowed any deductions or cred- Rico that exceeds a specified threshold amount, for exam-
its that are directly or indirectly allocable to exempt in- ple, $200,000 for single filers. The NIIT does not apply to
come. For more information, see Special Rules for Com- any individual who is a nonresident alien with respect to
pleting Your U.S. Tax Return in chapter 4. the United States. See Form 8960 and its instructions for
If all of your income is from Puerto Rico sources, you more information on the NIIT.
are not required to file a U.S. tax return. However, if you
have self-employment income, see Self-employment tax, Estimated tax payments. To see if you are required to
later. make payments of estimated income tax, self-employment
tax, Additional Medicare Tax, and/or NIIT to the IRS, get
U.S. citizen only. If you are a U.S. citizen, you may also Form 1040-ES (or Form 1040-ES(PR)).
qualify under these rules if you have been a bona fide resi-

Publication 570 (2023) Chapter 3 Filing Information for Individuals in Certain U.S. 19
Territories

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To  pay  by  check  or  money  order,  send  your  payment            Department of the Treasury
with the Form 1040-ES (or Form 1040-ES(PR)) payment                   Internal Revenue Service
voucher to:                                                           Austin, TX 73301-0215
                                                                      USA
   Internal Revenue Service
   P.O. Box 1303                                                    If you are including a check or money order, send your 
   Charlotte, NC 28201-1303                                         U.S. tax return and all attachments to:
   USA
                                                                      Internal Revenue Service
To get information on paying electronically (by credit or             P.O. Box 1303
debit card, or through the Electronic Federal Tax Payment             Charlotte, NC 28201-1303
System (EFTPS)), go to IRS.gov/Payments.                              USA
For  information  on  making  estimated  income  tax  pay-
ments to Hacienda, see  Where To Get Forms and Infor-               If you request a refund on your Puerto Rico return, send 
mation, earlier.                                                    your Puerto Rico tax return and all attachments to:

Not a Bona Fide Resident of                                           Departamento de Hacienda
                                                                      P.O. Box 9024140
Puerto Rico
                                                                      San Juan, PR 00902-6272
An  individual  who  is  not  a  bona  fide  resident  of  Puerto 
Rico for the tax year may have to file tax returns with both        Send all other Puerto Rico tax returns, with all attach-
Puerto Rico and the United States.                                  ments, to:

U.S. citizen or resident alien. If you are a U.S. citizen or          Departamento de Hacienda
resident alien but not a bona fide resident of Puerto Rico            P.O. Box 9024140
during  the  tax  year,  you  must  generally  file  the  following   San Juan, PR 00902-2501
returns.
•  A Puerto Rico tax return reporting only your income              Special Rules for Puerto Rico
   from Puerto Rico sources. Wages for services per-
   formed in Puerto Rico, whether for a private employer,           In addition to the general rules given earlier for filing U.S. 
   the U.S. Government, or otherwise, are income from               and Puerto Rico tax returns, there are some special rules 
   Puerto Rico sources.                                             that apply to certain individuals and types of income.

•  A U.S. tax return reporting income from worldwide                U.S. Government employees.  Wages and cost-of-living 
   sources. Generally, you can claim a foreign tax credit           allowances  paid  by  the  U.S.  Government  (or  one  of  its 
   for income taxes paid to Puerto Rico on the Puerto               agencies) for working in Puerto Rico are subject to Puerto 
   Rico income that is subject to Puerto Rico taxes and             Rico tax. However, the cost-of-living allowances are exclu-
   not exempt from U.S. taxes (see chapter 4 for more in-           ded from Puerto Rico gross income up to the amount ex-
   formation).                                                      empt  from  U.S.  tax.  In  order  to  claim  this  exclusion,  you 
                                                                    must:
Nonresident alien. If you are a nonresident alien of the 
United States who does not qualify as a bona fide resident          • Include with your Puerto Rico tax return evidence to 
of Puerto Rico for the tax year, you must generally file the          show the amount received during the year, and
following returns.                                                  • Be in full compliance with your Puerto Rico tax re-
•  A Puerto Rico tax return reporting only your income                sponsibilities.
   from Puerto Rico sources. Wages for services per-                These  wages  are  also  subject  to  U.S.  tax,  but  the 
   formed in Puerto Rico, whether for a private employer,           cost-of-living  allowances  are  excludable.  A  foreign  tax 
   the U.S. Government, or otherwise, is income from                credit is available in order to avoid double taxation.
   Puerto Rico sources.
                                                                    Active duty member of the U.S. Armed Forces.          If you 
•  A U.S. tax return (Form 1040-NR) according to the                are  an  active  duty  member  of  the  U.S.  Armed  Forces 
   rules for a nonresident alien. See the Instructions for          whose state of legal residence is Puerto Rico, your military 
   Form 1040-NR.                                                    income  is  Puerto  Rico-source  income.  In  this  case,  you 
De minimis exception to determining source of in-                   will follow the tax rules for U.S. Government employee wa-
come.   In certain situations, you will not have income from        ges above, regardless of where you are stationed. If you 
a territory. See De minimis exception under Compensation            are  an  active  duty  member  of  the  U.S.  Armed  Forces 
for Labor or Personal Services in chapter 2.                        whose  state  of  legal  residence  is  not  Puerto  Rico,  the 
                                                                    source  of  your  military  wages  is  generally  the  same  as 
Where to file.   Use the addresses listed below to file your        your state of legal residence (that is, not sourced in Puerto 
U.S. and Puerto Rico income tax returns.                            Rico).  In  that  case,  you  will  follow  the  tax  rules  for  U.S. 
If you are not including a check or money order, send               Government employee wages for your state of legal resi-
your U.S. tax return and all attachments to:                        dence, regardless of where you are stationed.

20                            Chapter 3      Filing Information for Individuals in Certain U.S. Publication 570 (2023)
                                                      Territories

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Civilian spouse of active duty member of the U.S. Double Taxation
Armed Forces. If, under the rule discussed at the begin-
ning of chapter 1 (see Special rule for civilian spouse of A mutual agreement procedure exists to settle cases of
active duty member of the U.S. Armed Forces), your tax double taxation between the United States and the Com-
residence is Puerto Rico, follow the guidance in the sec- monwealth of Puerto Rico. See Double Taxation in chap-
tion for bona fide residents under Which Returns To File, ter 4.
earlier. However, if your tax residence is one of the 50
states or the District of Columbia and your only income
from Puerto Rico is from wages, salaries, tips, or self-em-
ployment, you will be taxed on your worldwide income and The Commonwealth of the

file only a U.S. tax return (Form 1040 or 1040-SR) and a Northern Mariana Islands
state and/or local tax return, if required. If you have in-
come from Puerto Rico other than wages, salaries, tips, or The CNMI has its own tax system based partly on the
self-employment that is considered to be sourced in that same tax laws and tax rates that apply to the United
territory (see Table 2-1), contact the Hacienda for guid- States and partly on local taxes imposed by the CNMI
ance. government.
The spouse of the service member may elect to use the
same residence for tax purposes as the service member
regardless of the date on which the marriage of the Where To Get Forms and Information
spouse and service member occurred. Requests for advice about CNMI residency and
tax matters should be addressed to:
Income from sources outside Puerto Rico and the
United States. If you are a U.S. citizen and bona fide res- Commonwealth of the Northern Mariana Islands
ident of Puerto Rico and you have income from sources Division of Revenue and Taxation
outside both Puerto Rico and the United States, that in- P.O. Box 5234 CHRB
come is treated as foreign source income under both tax Dandan Commercial Center
systems. In addition to your Puerto Rico and U.S. tax re- Saipan, MP 96950
turns, you may also have to file a return with the country or
territory from which your outside income was derived. To
avoid double taxation, a foreign tax credit is generally You can order forms and publications by calling
available for either the U.S. or Puerto Rico return. 670-664-1000.

Example. You are a bona fide resident of Puerto Rico
and a U.S. citizen. You traveled to the Dominican Republic You can order forms and publications through fax
and worked in the construction industry for 1 month. Your at 670-664-1015.
wages were $20,000. Because the wages were earned
outside Puerto Rico and outside the United States, you You can access the CNMI website at
must file a tax return with Puerto Rico and the United www.finance.gov.mp/forms.php.
States. You may also have to file a tax return with the
Dominican Republic.
The addresses and phone numbers listed above
Moving expense deduction. The deduction for moving ! are subject to change.
expenses is suspended unless you are a member of the CAUTION
U.S. Armed Forces who moves pursuant to a military or-
der and incident to a permanent change of station. For Which Return To File
more information, see Pub. 3.
In general, all individuals with income from the CNMI will
Additional child tax credit (ACTC). If you are not re- file only one return, either to the CNMI or to the United
quired to file a U.S. income tax return, this credit is availa- States. Your residency status with regard to the CNMI de-
ble only if you meet all three of the following conditions. termines which return you will file. Be sure to check the
• You were a bona fide resident of Puerto Rico during Special Rules for the Commonwealth of the Northern Ma-
the entire tax year. riana Islands, later, for additional information about filing
your tax return.
• Social security and Medicare taxes were withheld from
your wages or you paid self-employment tax.
• You had one or more qualifying children. (For the defi-
nition of a qualifying child, see the Instructions for
Form 1040-SS.)
If your income exceeds certain levels, you may be dis-
qualified from receiving this credit. Use Form 1040-SS to
claim the ACTC.

Publication 570 (2023) Chapter 3 Filing Information for Individuals in Certain U.S. 21
Territories

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Bona Fide Resident of the Commonwealth                              • Gross income of $5,000 or more from sources within 
of the Northern Mariana Islands                                       the CNMI.
                                                                    The United States and the CNMI use this form to divide 
If  you  are  a  U.S.  citizen,  resident  alien,  or  nonresident  your income taxes.
alien and a bona fide resident of the CNMI during the tax 
year, file your income tax return with the CNMI.                    De  minimis  exception  to  determining  source  of  in-
•  Include income from worldwide sources on your CNMI               come. In certain situations, you will not have income from 
   return. In determining your total tax payments, include          a territory. See De minimis exception under Compensation 
   all income tax withheld and paid to either the CNMI or           for Labor or Personal Services in chapter 2.
   the United States, any credit for an overpayment of in-
                                                                    Citizen or resident alien of the United States but not 
   come tax to either the CNMI or the United States, and 
                                                                    a  bona  fide  resident  of  the  Commonwealth  of  the 
   any payments of estimated tax to either the CNMI or 
                                                                    Northern  Mariana  Islands.   If  you  are  a  citizen  or  resi-
   the United States. Pay any balance of tax due with 
                                                                    dent alien of the United States but not a bona fide resident 
   your tax return.
                                                                    of the CNMI during the tax year and you are not including 
•  Generally, if you properly file your return with, and fully      a check or money order, send your return and all attach-
   pay your income tax to, the CNMI, then you are not lia-          ments to:
   ble for filing an income tax return with, or for paying tax 
   to, the United States for the tax year. However, if you            Department of the Treasury
   were self-employed in 2023, see Self-employment tax,               Internal Revenue Service
   later.                                                             Austin, TX 73301-0215
                                                                      USA
Example.    You were a bona fide resident of the CNMI 
for 2023. You received wages of $30,000 paid by a private           If you are including a check or money order, send your 
employer in the CNMI and dividends of $4,000 from U.S.              U.S. tax return and all attachments to:
corporations  that  carry  on  business  mainly  in  the  United 
States.  You  must  file  a  2023  income  tax  return  with  the     Internal Revenue Service
CNMI Division of Revenue and Taxation. You report your                P.O. Box 1303
total income of $34,000 on the CNMI return.                           Charlotte, NC 28201-1303
                                                                      USA
Where to file. If you are a bona fide resident of the CNMI 
for  the  tax  year,  send  your  return  and  all  attachments  to Nonresident Alien (Other Than a Bona Fide 
the Division of Revenue and Taxation at the address given 
                                                                    Resident of the Commonwealth of the 
earlier.
                                                                    Northern Mariana Islands)

U.S. Citizen or Resident Alien (Other Than a                        If  you  are  a  nonresident  alien  of  the  United  States  who 
Bona Fide Resident of the Commonwealth                              does not qualify as a bona fide resident of the CNMI for 
of the Northern Mariana Islands)                                    the tax year, you must generally file the following returns.
If you have income from sources within the CNMI and are             • A CNMI tax return reporting only your income from 
                                                                      sources within the CNMI. In this situation, wages for 
a U.S. citizen or resident alien, but you are not a bona fide 
                                                                      services performed in the CNMI, whether for a private 
resident of the CNMI during the tax year, file your income 
                                                                      employer, the U.S. Government, or otherwise, are in-
tax return with the United States.
                                                                      come from sources within the CNMI.
•  Include income from worldwide sources on your U.S. 
   return. In determining your total tax payments, include          • A U.S. tax return (Form 1040-NR) reporting U.S. 
   all income tax withheld and paid to either the United              source income according to the rules for a nonresident 
   States or the CNMI, any credit for an overpayment of               alien. See the Instructions for Form 1040-NR.

   income tax to either the United States or the CNMI,              If you are not a bona fide resident of the CNMI during 
   and any payments of estimated tax to either the CNMI             the tax year and you are not including a check or money 
   or the United States. Pay any balance of tax due with            order, send your U.S. tax return and all attachments to:
   your tax return.
                                                                      Department of the Treasury
   Note. You may also need to complete Form 5074.                     Internal Revenue Service
•  You are not liable for filing an income tax return with,           Austin, TX 73301-0215
   or for paying tax to, the CNMI for the tax year.                   USA

Form 5074.  If you file a U.S. income tax return, attach a          If you are including a check or money order, send your 
completed  Form  5074  if  you  (and  your  spouse  if  filing  a   U.S. tax return and all attachments to:
joint return) have:
•  Adjusted gross income of $50,000 or more for the tax 
   year, and

22                 Chapter 3       Filing Information for Individuals in Certain U.S.             Publication 570 (2023)
                                                       Territories

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Internal Revenue Service                                               U.S.  Armed  Forces.   If  you  are  a  member  of  the  U.S. 
P.O. Box 1303                                                          Armed Forces on active duty who qualified as a bona fide 
Charlotte, NC 28201-1303                                               resident of the CNMI in a prior tax year, your absence from 
USA                                                                    the CNMI solely in compliance with military orders will not 
                                                                       change your bona fide residency. If you did not qualify as 
Send your CNMI tax return and all attachments to:                      a bona fide resident of the CNMI in a prior tax year, your 
                                                                       presence  in  the  CNMI  solely  in  compliance  with  military 
Department of Finance                                                  orders will not qualify you as a bona fide resident of the 
Division of Revenue and Taxation                                       CNMI.
Commonwealth of the Northern Mariana Islands
P.O. Box 5234 CHRB                                                     Civilian spouse of active duty member of the U.S. 
Saipan, MP 96950                                                       Armed Forces.     If, under the rule discussed at the begin-
                                                                       ning of chapter 1 (see Special rule for civilian spouse of 
                                                                       active duty member of the U.S. Armed Forces), your tax 
Citizen of the Commonwealth of the 
                                                                       residence is the CNMI, follow the guidance in the section 
Northern Mariana Islands                                               for bona fide residents under Which Return To File, earlier. 
If you are a citizen of the CNMI (meaning that you were                However, if your tax residence is one of the 50 states or 
born or naturalized in the CNMI) but not otherwise a U.S.              the  District  of  Columbia  and  your  only  income  from  the 
citizen or a U.S. resident alien during the tax year, file your        CNMI  is  from  wages,  salaries,  tips,  or  self-employment, 
income  tax  return  with  the  CNMI.  Include  income  from           you will be taxed on your worldwide income and file only a 
worldwide  sources  on  your  CNMI  return.  Take  into  ac-           U.S. tax return (Form 1040 or 1040-SR) and a state and/or 
count  tax  withheld  by  both  jurisdictions  in  determining  if     local  tax  return,  if  required.  If  you  have  income  from  the 
there is tax overdue or an overpayment. Pay any balance                CNMI other than wages, salaries, tips, or self-employment 
of tax due with your tax return. Send your return and all at-          that is considered to be sourced in that territory (see Ta-
tachments to:                                                          ble 2-1), you may need to file Form 5074 with your U.S. tax 
                                                                       return.
Department of Finance                                                  The spouse of the service member may elect to use the 
Division of Revenue and Taxation                                       same residence for tax purposes as the service member 
Commonwealth of the Northern Mariana Islands                           regardless  of  the  date  on  which  the  marriage  of  the 
P.O. Box 5234 CHRB                                                     spouse and service member occurred.
Saipan, MP 96950
                                                                       Moving expense deduction.     The deduction for moving 
                                                                       expenses is suspended unless you are a member of the 
Special Rules for the Commonwealth                                     U.S. Armed Forces who moves pursuant to a military or-
of the Northern Mariana Islands                                        der  and  incident  to  a  permanent  change  of  station.  For 
                                                                       more information, see Pub. 3. If you meet these require-
Special  rules  apply  to  certain  types  of  income,  employ-        ments, see the discussion below.
ment, and filing status.                                               If you are a bona fide resident in the tax year of your 
                                                                       move, enter your deductible expenses on your CNMI tax 
Joint return. If you file a joint return, file your return (and        return.
pay  the  tax)  with  the  jurisdiction  where  the  spouse  who       If you are not a bona fide resident, enter your deducti-
has the greater adjusted gross income (AGI) would have                 ble  expenses  on  Form  3903,  and  enter  the  deductible 
to file if you were filing separately. If the spouse with the          amount on Schedule 1 (Form 1040), line 14, and on Form 
greater AGI is a bona fide resident of the CNMI during the             5074, line 20.
tax year, file the joint return with the CNMI. If the spouse 
with the greater AGI is a U.S. citizen or resident alien but           Self-employment tax.   If you have no U.S. filing require-
not a bona fide resident of the CNMI during the tax year,              ment, but have income that is effectively connected with a 
file  your  joint  return  with  the  United  States.  For  this  pur- trade  or  business  in  the  CNMI,  you  must  file  Form 
pose, income is determined without regard to community                 1040-SS with the United States to report your self-employ-
property laws.                                                         ment income and, if necessary, pay self-employment tax.

Example.     You,  a  U.S.  citizen,  were  a  resident  of  the       Additional  Medicare  Tax. You  may  be  required  to  pay 
United  States,  and  your  spouse,  a  citizen  of  both  the         Additional Medicare Tax. Also, you may need to report Ad-
CNMI and the United States, was a bona fide resident of                ditional Medicare Tax withheld by your employer. For more 
the  CNMI  during  the  tax  year.  You  earned  $65,000  as  a        information,  see Additional  Medicare  Tax  under Special 
computer programmer in the United States. Your spouse                  Rules for Completing Your U.S. Tax Return in chapter 4.
earned  $20,000  as  an  artist  in  the  CNMI.  You  and  your 
spouse  will  file  a  joint  return.  Because  you  have  the         Estimated tax payments.    To see if you are required to 
greater  AGI,  you  and  your  spouse  must  file  your  return        make payments of estimated income tax, self-employment 
with  the  United  States  and  report  the  entire  $85,000  on       tax, and/or Additional Medicare Tax to the IRS, get Form 
that return.                                                           1040-ES.

Publication 570 (2023)   Chapter 3 Filing Information for Individuals in Certain U.S.                                          23
                                                  Territories

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Payment of estimated tax.     If you must pay estimated                 You  can  order  forms  and  publications  by  calling 
tax,  make  your  payment  to  the  jurisdiction  where  you            671-635-1840 or 671-635-1841.
would file your income tax return if your tax year were to 
end on the date your first estimated tax payment is due. 
                                                                        You can order forms and publications through fax 
Generally, you should make the rest of your quarterly pay-
                                                                        at 671-633-2643.
ments of estimated tax to the jurisdiction where you made 
your  first  payment  of  estimated  tax.  However,  estimated 
tax payments to either jurisdiction will be treated as pay-             You  can  get  forms  and  publications  at 
ments to the jurisdiction with which you file the tax return.           www.guamtax.com.
If you make a joint payment of estimated tax, make your 
payment to the jurisdiction where the spouse who has the 
                                                                        The addresses and phone numbers listed above 
greater  estimated  AGI  would  have  to  pay  (if  a  separate 
                                                                        are subject to change.
payment were made). For this purpose, income is deter-          CAUTION!
mined without regard to community property laws.

Early payment.    If you make your first payment of esti-       Which Return To File
mated tax early, follow the rules given earlier to determine 
where to send it. If you send it to the wrong jurisdiction,     Bona fide residents of Guam are subject to special U.S. 
make all later payments to the jurisdiction to which the first  tax  rules.  In  general,  all  individuals  with  income  from 
payment should have been sent.                                  Guam will file only one return—either to Guam or the Uni-
To  pay  by  check  or  money  order,  send  your  payment      ted States.
with the Form 1040-ES payment voucher to:
   Internal Revenue Service                                     Bona Fide Resident of Guam

   P.O. Box 1303                                                If  you  are  a  bona  fide  resident  of  Guam  during  the  tax 
   Charlotte, NC 28201-1303                                     year, file your return with Guam. This applies to all bona 
   USA                                                          fide residents who are citizens, resident aliens, or nonresi-
                                                                dent aliens of the United States.
To get information on paying electronically (by credit or 
debit card, or through the Electronic Federal Tax Payment       • Include income from worldwide sources on your Guam 
System (EFTPS)), go to IRS.gov/Payments.                          return. In determining your total tax payments, include 
                                                                  all income tax withheld and paid to either Guam or the 
For  information  on  making  estimated  income  tax  pay-        United States, any credit for an overpayment of in-
ments to the CNMI, see Where To Get Forms and Infor-              come tax to either Guam or the United States, and any 
mation, earlier.                                                  payments of estimated tax to either Guam or the Uni-
                                                                  ted States. Pay any balance of tax due with your tax 
Double Taxation                                                   return.
A  mutual  agreement  procedure  exists  to  settle  cases  of  • Generally, if you properly file your return with, and fully 
                                                                  pay your income tax to, Guam, then you are not liable 
double taxation between the United States and the Com-
                                                                  for filing an income tax return with, or for paying tax to, 
monwealth of the Northern Mariana Islands. See  Double 
                                                                  the United States. However, if you were self-employed 
Taxation in chapter 4. 
                                                                  in 2023, see Self-employment tax, later.

                                                                Example.   You were a bona fide resident of Guam for 
Guam                                                            2023.  You  received  wages  of  $25,000  paid  by  a  private 
                                                                employer in Guam and dividends of $2,000 from U.S. cor-
Guam has its own tax system based on the same tax laws          porations  that  carry  on  business  mainly  in  the  United 
and tax rates that apply in the United States.                  States.  You  must  file  a  2023  income  tax  return  with  the 
                                                                government  of  Guam.  You  report  your  total  income  of 
                                                                $27,000 on the Guam return.
Where To Get Forms and Information
      Requests  for  advice  about  Guam  residency  and        If you are a bona fide resident of Guam for the tax year, 
      tax matters should be addressed to:                       send your return and all attachments to:

   Department of Revenue and Taxation                             Department of Revenue and Taxation
   Taxpayer Services Division                                     Taxpayer Services Division
   P.O. Box 23607                                                 P.O. Box 23607
   GMF, Guam 96921                                                GMF, Guam 96921

24                          Chapter 3  Filing Information for Individuals in Certain U.S.        Publication 570 (2023)
                                                Territories

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U.S. Citizen or Resident Alien (Other Than a                      Nonresident Alien (Other Than a Bona Fide 
Bona Fide Resident of Guam)                                       Resident of Guam), Where To File

If you have income from sources within Guam and are a             If  you  are  a  nonresident  alien  of  the  United  States  who 
U.S. citizen or resident alien, but you are not a bona fide       does not qualify as a bona fide resident of Guam for the 
resident of Guam during the tax year, file your income tax        tax year, you must generally file the following returns.
return with the United States.
                                                                  • A Guam tax return reporting only your income from 
•  Include income from worldwide sources on your U.S.               sources within Guam. In this situation, wages for serv-
   return. In determining your total tax payments, include          ices performed in Guam, whether for a private em-
   all income tax withheld and paid to either the United            ployer, the U.S. Government, or otherwise, are income 
   States or Guam, any credit for an overpayment of in-             from sources within Guam.
   come tax to either the United States or Guam, and any 
                                                                  • A U.S. tax return (Form 1040-NR) reporting U.S. 
   payments of estimated tax to either Guam or the Uni-
                                                                    source income according to the rules for a nonresident 
   ted States. Pay any balance of tax due with your tax 
                                                                    alien. See the Instructions for Form 1040-NR.
   return. You may also need to complete Form 5074.
•  You are not liable for filing an income tax return with,       If you are not a bona fide resident of Guam during the 
   or for paying tax to, Guam for the tax year.                   tax year and you are not including a check or money or-
                                                                  der, send your U.S. tax return and all attachments to:
Form 5074.  If you file a U.S. income tax return, attach a 
completed  Form  5074  if  you  (and  your  spouse  if  filing  a   Department of the Treasury
joint return) have:                                                 Internal Revenue Service
                                                                    Austin, TX 73301-0215
•  Adjusted gross income of $50,000 or more for the tax             USA
   year, and
•  Gross income of $5,000 or more from sources within             If you are including a check or money order, send your 
   Guam.                                                          U.S. tax return and all attachments to:

   The  United  States  and  Guam  use  this  form  to  divide      Internal Revenue Service
your income taxes.                                                  P.O. Box 1303
De  minimis  exception  to  determining  source  of  in-            Charlotte, NC 28201-1303
come. In certain situations, you will not have income from          USA
a territory. See De minimis exception under Compensation 
for Labor or Personal Services in chapter 2.                      Send your Guam tax return and all attachments to:
   If you are a citizen or resident alien of the United States 
                                                                    Department of Revenue and Taxation
but not a bona fide resident of Guam during the tax year 
                                                                    Taxpayer Services Division
and you are not including a check or money order, send 
                                                                    P.O. Box 23607
your  U.S.  tax  return  and  all  attachments  (including  Form 
                                                                    GMF, Guam 96921
5074) to:
   Department of the Treasury                                     Citizen of Guam
   Internal Revenue Service
   Austin, TX 73301-0215                                          If you are a citizen of Guam (meaning that you were born 
   USA                                                            or naturalized in Guam) but not otherwise a U.S. citizen or 
                                                                  a U.S. resident alien during the tax year, file your income 
                                                                  tax  return  with  Guam.  Include  income  from  worldwide 
   If you are including a check or money order, send your 
                                                                  sources on your Guam return. Take into account tax with-
U.S. tax return and all attachments (including Form 5074) 
                                                                  held  by  both  jurisdictions  in  determining  if  there  is  tax 
to:
                                                                  overdue or an overpayment. Pay any balance of tax due 
   Internal Revenue Service                                       with your tax return.
   P.O. Box 1303
                                                                  If you are a citizen of Guam, send your return and all at-
   Charlotte, NC 28201-1303
                                                                  tachments to:
   USA
                                                                    Department of Revenue and Taxation
                                                                    Taxpayer Services Division
                                                                    P.O. Box 23607
                                                                    GMF, Guam 96921

Publication 570 (2023)        Chapter 3 Filing Information for Individuals in Certain U.S.                                25
                                                   Territories

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Special Rules for Guam If you are a bona fide resident in the tax year of your
move, enter your deductible expenses on your Guam tax
Special rules apply to certain types of income, employ- return.
ment, and filing status. If you are not a bona fide resident, enter your deducti-
ble expenses on Form 3903, and enter the deductible
Joint return. If you file a joint return, you should file your amount on Schedule 1 (Form 1040), line 14, and on Form
return (and pay the tax) with the jurisdiction where the 5074, line 20.
spouse who has the greater adjusted gross income (AGI)
would have to file if you were filing separately. If the Self-employment tax. If you have no U.S. filing require-
spouse with the greater AGI is a bona fide resident of ment, but have income that is effectively connected with a
Guam during the tax year, file the joint return with Guam. If trade or business in Guam, you must file Form 1040-SS
the spouse with the greater AGI is a U.S. citizen or resi- with the United States to report your self-employment in-
dent alien but not a bona fide resident of Guam during the come and, if necessary, pay self-employment tax.
tax year, file the joint return with the United States. For this
purpose, income is determined without regard to com- Additional Medicare Tax. You may be required to pay
munity property laws. Additional Medicare Tax. Also, you may need to report Ad-
ditional Medicare Tax withheld by your employer. For more
Example. You, a U.S. citizen, were a resident of the information, see Additional Medicare Tax under Special
United States, and your spouse, a citizen of both Guam Rules for Completing Your U.S. Tax Return in chapter 4.
and the United States, was a bona fide resident of Guam
during the tax year. You earned $45,000 as an engineer in Estimated tax payments. To see if you are required to
the United States. Your spouse earned $15,000 as a make payments of estimated income tax, self-employment
teacher in Guam. You and your spouse will file a joint re- tax, and/or Additional Medicare Tax to the IRS, see Form
turn. Because you have the greater AGI, you and your 1040-ES.
spouse must file your return with the United States and re- Payment of estimated tax. If you must pay estimated
port the entire $60,000 on that return. tax, make your payment to the jurisdiction where you
would file your income tax return if your tax year were to
U.S. Armed Forces. If you are a member of the U.S.
end on the date your first estimated tax payment is due.
Armed Forces on active duty who qualified as a bona fide
Generally, you should make the rest of your quarterly pay-
resident of Guam in a prior tax year, your absence from
ments of estimated tax to the jurisdiction where you made
Guam solely in compliance with military orders will not
your first payment of estimated tax. However, estimated
change your bona fide residency. If you did not qualify as
tax payments to either jurisdiction will be treated as pay-
a bona fide resident of Guam in a prior tax year, your pres-
ments to the jurisdiction with which you file the tax return.
ence in Guam solely in compliance with military orders will
If you make a joint payment of estimated tax, make your
not qualify you as a bona fide resident of Guam.
payment to the jurisdiction where the spouse who has the
Civilian spouse of active duty member of the U.S. greater estimated AGI would have to pay (if a separate
Armed Forces. If, under the rule discussed at the begin- payment were made). For this purpose, income is deter-
ning of chapter 1 (see Special rule for civilian spouse of mined without regard to community property laws.
active duty member of the U.S. Armed Forces), your tax
Early payment. If you make your first payment of esti-
residence is Guam, follow the guidance in the section for
mated tax early, follow the rules given earlier to determine
bona fide residents under Which Return To File, earlier.
where to send it. If you send it to the wrong jurisdiction,
However, if your tax residence is one of the 50 states or
make all later payments to the jurisdiction to which the first
the District of Columbia and your only income from Guam
payment should have been sent.
is from wages, salaries, tips, or self-employment, you will
To pay by check or money order, send your payment
be taxed on your worldwide income and file only a U.S. tax
with the Form 1040-ES payment voucher to:
return (Form 1040 or 1040-SR) and a state and/or local
tax return, if required. If you have income from Guam other Department of Revenue and Taxation
than wages, salaries, tips, or self-employment that is con- Taxpayer Services Division
sidered to be sourced in that territory (see Table 2-1), you P.O. Box 23607
may need to file Form 5074 with your U.S. tax return. GMF, Guam 96921
The spouse of the service member may elect to use the
same residence for tax purposes as the service member To get information on paying electronically (by credit or
regardless of the date on which the marriage of the debit card, or through the Electronic Federal Tax Payment
spouse and service member occurred. System (EFTPS)), go to IRS.gov/Payments.
For information on making estimated income tax pay-
Moving expense deduction. The deduction for moving
ments to the Department of Revenue and Taxation, see
expenses is suspended unless you are a member of the
Where To Get Forms and Information, earlier.
U.S. Armed Forces who moves pursuant to a military or-
der and incident to a permanent change of station. For
more information, see Pub. 3. If you meet these require-
ments, see the discussion below.

26 Chapter 3 Filing Information for Individuals in Certain U.S. Publication 570 (2023)
Territories

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Double Taxation                                                 Bona Fide Resident of the U.S. Virgin 
                                                                Islands
A  mutual  agreement  procedure  exists  to  settle  cases  of 
double  taxation  between  the  United  States  and  Guam.      File your tax return with the USVI if you are a U.S. citizen, 
See Double Taxation in chapter 4.                               resident alien, or nonresident alien and a bona fide resi-
                                                                dent of the USVI during the tax year.
                                                                •    Include your worldwide income on your USVI return. In 
The U.S. Virgin Islands                                              determining your total tax payments, take into account 
                                                                     all income tax withheld and paid to either the USVI or 
The USVI has its own tax system based on the same tax                the United States, any credit for an overpayment of in-
laws and tax rates that apply in the United States. An im-           come tax to either the USVI or the United States, and 
portant factor in USVI taxation is whether, during the tax           any payments of estimated tax to either the USVI or 
year, you are a bona fide resident of the USVI.                      the United States. Pay any balance of tax due with 
                                                                     your tax return. Filing this return with the USVI gener-
Where To Get Forms and Information                                   ally also starts the statute of limitations on assessment 
                                                                     of your U.S. income tax.
        For information about filing your USVI tax return or 
        about Form 1040INFO in St. Thomas, contact:             •    You generally do not have to file with the United States 
                                                                     for any tax year in which you are a bona fide resident 
Virgin Islands Bureau of Internal Revenue                            of the USVI during the tax year, provided you report 
6115 Estate Smith Bay                                                and pay tax on your income from all sources to the 
Suite 225                                                            USVI and identify the source(s) of the income on the 
St. Thomas, USVI 00802                                               return.
                                                                •    If you have self-employment income, you may be re-
        You  can  order  forms  and  publications  by  calling       quired to file Form 1040-SS with the United States. 
        340-715-1040.                                                For more information, see Self-employment tax under 
                                                                     Special Rules for the U.S. Virgin Islands, later.

        You can order forms and publications through fax        Form  1040INFO. If  you  are  a  bona  fide  resident  of  the 
        at 340-774-2672.                                        USVI  and  have  non-USVI  source  income,  you  must  also 
                                                                file  Virgin  Islands  Bureau  of  Internal  Revenue  Form 
                                                                1040INFO, Non-Virgin Islands Source Income of Virgin Is-
For  information  about  filing  your  USVI  tax  return  or    lands Residents, with the USVI. Attach Form 1040INFO to 
about Form 1040INFO in St. Croix, contact:                      your  USVI  tax  return  before  filing.  You  can  get  Form 
                                                                1040INFO by contacting the address or website given ear-
Virgin Islands Bureau of Internal Revenue                       lier.
4008 Estate Diamond Plot 7-B                                    If you are a bona fide resident of the USVI for the tax 
Christiansted, USVI 00820-4421                                  year, file your return and all attachments with the U.S. Vir-
                                                                gin Islands Bureau of Internal Revenue at:
        You  can  order  forms  and  publications  by  calling 
        340-773-1040.                                                Bureau of Internal Revenue
                                                                     6115 Estate Smith Bay
                                                                     St. Thomas, USVI 00802
        You can order forms and publications through fax 
        at 340-773-1006.
                                                                U.S. Citizen or Resident Alien (Other Than a 
                                                                Bona Fide Resident of the U.S. Virgin 
        You  can  access  the  USVI  website  at    http://
                                                                Islands)
        bir.vi.gov/.
                                                                If you are a U.S. citizen or resident alien but not a bona 
        The addresses and phone numbers listed above            fide resident of the USVI during the tax year, you must file 
!       are subject to change.                                  your original Form 1040 or 1040-SR with the United States 
CAUTION                                                         and  an  identical  copy  of  that  return  with  the  USVI  if  you 
                                                                have:
Which Return To File                                            •    Income from sources in the USVI, or
In  general,  bona  fide  residents  of  the  USVI  pay  income •    Income effectively connected with the conduct of a 
taxes only to the USVI. U.S. citizens or resident aliens (but        trade or business in the USVI.
not bona fide residents of the USVI) with USVI source in-
come pay a portion of the tax to each jurisdiction.             File your original Form 1040 or 1040-SR with the United 
                                                                States and file a signed copy of the U.S. return (including 
                                                                all attachments, forms, and schedules) with the U.S. Virgin 

Publication 570 (2023)   Chapter 3 Filing Information for Individuals in Certain U.S.                                     27
                                                    Territories

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Islands Bureau of Internal Revenue by the due date for fil-           employer, the U.S. Government, or otherwise, are in-
ing Form 1040 or 1040-SR. Use Form 8689 to figure the                 come from sources within the USVI.
amount of tax you must pay to the USVI.
                                                                   •  A U.S. tax return (Form 1040-NR) reporting U.S. 
Form 8689. Complete this form and attach it to both the               source income according to the rules for a nonresident 
return you file with the United States and the copy you file          alien. See the Instructions for Form 1040-NR.
with the USVI. Figure the amount of tax you must pay to 
                                                                      If you are not a bona fide resident of the USVI during 
the USVI as follows:
                                                                   the tax year, and you are not including a check or money 
                                                                   order,  send  your  U.S.  tax  return  and  all  attachments  (in-
      Total tax on 
                                     USVI AGI
      U.S. return          ×                                       cluding Form 8689) to:
                                     Worldwide AGI
(after certain adjustments)
                                                                      Department of the Treasury
Pay any tax due to the USVI when you file your return                 Internal Revenue Service
with the U.S. Virgin Islands Bureau of Internal Revenue. To           Austin, TX 73301-0215
receive  credit  on  your  U.S.  return  for  taxes  paid  to  the    USA
USVI, include the amounts from Form 8689, lines 40 and 
45, in the total on Form 1040 or 1040-SR, line 33. On the             If you are including a check or money order, send your 
dotted line next to line 33, enter “Form 8689” and show the        U.S. tax return and all attachments (including Form 8689) 
amounts.                                                           to:

De  minimis  exception  to  determining  source  of  in-              Internal Revenue Service
come. In certain situations, you will not have income from            P.O. Box 1303
a territory. See De minimis exception under Compensation              Charlotte, NC 28201-1303
for Labor or Personal Services in chapter 2.                          USA
If you are not a bona fide resident of the USVI during 
the tax year, but you have USVI source income, and you                Send your USVI tax return and all attachments to:
are not including a check or money order, file Form 1040 
or  1040-SR  and  all  attachments  (including  Form  8689)           Bureau of Internal Revenue
with the:                                                             6115 Estate Smith Bay
                                                                      St. Thomas, USVI 00802
    Department of the Treasury
    Internal Revenue Service
                                                                   Special Rules for the U.S. Virgin 
    Austin, TX 73301-0215
    USA                                                            Islands

If you are including a check or money order, send your             There are some special rules for certain types of income, 
U.S. tax return and all attachments (including Form 8689)          employment, and filing status.

to:                                                                Joint return. If you file a joint return, you should file your 
    Internal Revenue Service                                       return  (and  pay  the  tax)  with  the  jurisdiction  where  the 
    P.O. Box 1303                                                  spouse who has the greater adjusted gross income (AGI) 
    Charlotte, NC 28201-1303                                       would  have  to  file  if  you  were  filing  separately.  If  the 
    USA                                                            spouse with the greater AGI is a bona fide resident of the 
                                                                   USVI during the tax year, file the joint return with the USVI. 
File a copy of your U.S. Form 1040 or 1040-SR with the             If the spouse with the greater AGI is a U.S. citizen or resi-
U.S. Virgin Islands Bureau of Internal Revenue at:                 dent alien of the United States but not a bona fide resident 
                                                                   of the USVI during the tax year, file the joint return with the 
    Bureau of Internal Revenue                                     United  States.  For  this  purpose,  income  is  determined 
    6115 Estate Smith Bay                                          without regard to community property laws.
    St. Thomas, USVI 00802
                                                                      Example. You,  a  U.S.  citizen,  were  a  resident  of  the 
                                                                   United States, and your spouse, a citizen of both the USVI 
Nonresident Alien (Other Than a Bona Fide                          and  the  United  States,  was  a  bona  fide  resident  of  the 
Resident of the U.S. Virgin Islands)                               USVI during the tax year. You earned $55,000 as an archi-
                                                                   tect in the United States. Your spouse earned $30,000 as 
If  you  are  a  nonresident  alien  of  the  United  States  who 
                                                                   a librarian in the USVI. You and your spouse will file a joint 
does not qualify as a bona fide resident of the USVI for the 
                                                                   return. Because you have the greater AGI, you and your 
tax year, you must generally file the following returns.
                                                                   spouse must file your return with the United States and re-
•   A USVI tax return reporting only your income from              port the entire $85,000 on that return.
    sources within the USVI. In this situation, wages for 
    services performed in the USVI, whether for a private          U.S.  Armed  Forces.  If  you  are  a  member  of  the  U.S. 
                                                                   Armed Forces on active duty who qualified as a bona fide 
                                                                   resident of the USVI in a prior tax year, your absence from 

28                            Chapter 3 Filing Information for Individuals in Certain U.S.       Publication 570 (2023)
                                                          Territories

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the USVI solely in compliance with military orders will not tax, and/or Additional Medicare Tax to the IRS, get Form
change your bona fide residency. If you did not qualify as 1040-ES.
a bona fide resident of the USVI in a prior tax year, your To pay by check or money order, send your payment
presence in the USVI solely in compliance with military or- with the Form 1040-ES payment voucher to:
ders will not qualify you as a bona fide resident of the
USVI. Bureau of Internal Revenue
6115 Estate Smith Bay
Civilian spouse of active duty member of the U.S. St. Thomas, USVI 00802
Armed Forces. If, under the rule discussed at the begin-
ning of chapter 1 (see Special rule for civilian spouse of To get information on paying electronically (by credit or
active duty member of the U.S. Armed Forces), your tax debit card, or through the Electronic Federal Tax Payment
residence is the USVI, follow the guidance in Bona Fide System (EFTPS)), go to IRS.gov/Payments.
Residents of the U.S. Virgin Islands under Which Return For information on making estimated income tax pay-
To File, earlier. However, if your tax residence is one of the ments to the Bureau of Internal Revenue, see Where To
50 states or the District of Columbia and your only income Get Forms and Information, earlier.
from the USVI is from wages, salaries, tips, or self-employ-
ment, you will be taxed on your worldwide income and file Extension of time to file. You can get an automatic
only a U.S. tax return (Form 1040 or 1040-SR) and a state 6-month extension of time to file your tax return. See Ex-
and/or local tax return, if required. If you have income from tension of Time To File in chapter 4. Bona fide residents of
the USVI other than wages, salaries, tips, or self-employ- the USVI during the tax year must file a paper Form 4868
ment that is considered to be sourced in that territory (see with the U.S. Virgin Islands Bureau of Internal Revenue.
Table 2-1), you may need to file Form 8689 with your U.S. Nonresidents of the USVI should file separate extension
tax return. In this case, follow the guidance under U.S. requests with the IRS and the U.S. Virgin Islands Bureau
Citizen or Resident Alien (Other Than a Bona Fide Resi- of Internal Revenue and make any payments due to the
dent of the U.S. Virgin Islands), earlier. respective jurisdictions. However, the U.S. Virgin Islands
The spouse of the service member may elect to use the Bureau of Internal Revenue will honor an extension re-
same residence for tax purposes as the service member quest that is timely filed with the IRS.
regardless of the date on which the marriage of the
spouse and service member occurred. Double Taxation

Moving expense deduction. The deduction for moving A mutual agreement procedure exists to settle cases of
expenses is suspended unless you are a member of the double taxation between the United States and the U.S.
U.S. Armed Forces who moves pursuant to a military or- Virgin Islands. See Double Taxation in chapter 4.
der and incident to a permanent change of station. For
more information, see Pub. 3. If you meet these require-
ments, see the discussion below.
If you are a bona fide resident in the tax year of your
move, enter your deductible expenses on your USVI tax
return. 4.
If you are not a bona fide resident, enter your deducti-
ble expenses on Form 3903, and enter the deductible
amount on Schedule 1 (Form 1040), line 14, and on Form
Filing U.S. Tax Returns
8689, line 20.
If your move was to the United States, complete Form The information in chapter 3 will tell you if a U.S. income
3903, and enter the deductible amount on Schedule 1 tax return is required for your situation. If a U.S. return is
(Form 1040), line 14. required, your next step is to see if you meet the filing re-
quirements. If you do meet the filing requirements, the in-
Self-employment tax. If you have no U.S. filing require-
formation presented in this chapter will help you under-
ment, but have income that is effectively connected with a
stand the special procedures involved. This chapter
trade or business in the USVI, you must file Form 1040-SS
discusses:
with the United States to report your self-employment in-
come and, if necessary, pay self-employment tax. • Filing requirements,
Additional Medicare Tax. You may be required to pay • When to file your return,
Additional Medicare Tax. Also, you may need to report Ad- • Where to send your return,
ditional Medicare Tax withheld by your employer. For more
• How to adjust your deductions and credits if you are
information, see Additional Medicare Tax under Special
excluding income from American Samoa or Puerto
Rules for Completing Your U.S. Tax Return in chapter 4.
Rico,
Estimated tax payments. To see if you are required to • How to make estimated tax payments and pay
make payments of estimated income tax, self-employment self-employment tax, and

Publication 570 (2023) Chapter 4 Filing U.S. Tax Returns 29

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•  How to request assistance in resolving instances of           filing  requirement  for  a  U.S.  income  tax  return.  To  make 
   double taxation.                                              this  determination,  follow  the  instructions  and  examples 
                                                                 below.

                                                                 Standard  deduction  amount.                For  2023,  the  standard 
Who Must File                                                    deduction amounts for all taxpayers are:

                                                                 Single or Married filing separately
If you are not required to file a territory tax return that in-                                       . . .  $13,850
                                                                 Head of household
cludes  your  worldwide  income,  you  must  generally  file  a                    . . . . . . . . . . . . . $20,800
Form  1040  or  1040-SR  U.S.  income  tax  return  if  your     Married filing jointly or Qualifying        $27,700
gross income is at least the amount shown in Table 4-1,          surviving spouse. . . . . . . . . . . . . .
for your filing status and age. Use the Instructions for Form 
1040 to help you complete Form 1040 or 1040-SR.                  If you or your spouse was born before January 2, 1959, 
As  discussed  in   chapter  3,  bona  fide  residents  of  the  or either of you is blind, figure your standard deduction us-
CNMI, Guam, and the U.S. Virgin Islands do not generally         ing  the  Standard  Deduction  Chart  for  People  Who  Were 
have an income tax filing requirement with the IRS. Bona         Born Before January 2, 1959, or Were Blind in the 2023 
fide  residents  of  American  Samoa  and  Puerto  Rico  may     Instructions for Form 1040.
have to file an income tax return with the IRS, the territory 
                                                                 Allowable standard deduction.               Unless your filing status 
tax department, or both, as discussed in chapter 3. These 
                                                                 is married filing separately, or married filing jointly but you 
individuals will have to file an income tax return with the 
                                                                 did not live with your spouse at the end of 2023 (or on the 
IRS if they have income that is sourced outside the terri-
                                                                 date  your  spouse  died),  the  minimum  income  level  at 
tory in an amount that exceeds U.S. filing requirements.
                                                                 which  you  must  file  a  return  is  generally  based  on  the 
Some individuals (such as those who can be claimed               standard deduction for your filing status and age. Because 
as  a  dependent  on  another  person's  return  or  who  owe    the  standard  deduction  applies  to  all  types  of  income,  it 
certain taxes, such as self-employment tax) must file a tax      must  be  divided  between  your  excluded  income  and  in-
return  even  though  the  gross  income  is  less  than  the    come  from  other  sources.  Multiply  the  regular  standard 
amount shown in Table 4-1 for their filing status and age.       deduction  for  your  filing  status  and  age  by  the  following 
For more information, see the Instructions for Form 1040.        fraction:

Filing Requirement for U.S. Income                                        Gross income subject to U.S. income tax
Tax Return if Territory Income Is                                                Gross income from all sources
                                                                          (including excluded territory income)
Excluded
Bona  fide  residents  of  American  Samoa  or  Puerto  Rico     Example. Terry, a U.S. citizen, is single, under 65, and 
are required to file a U.S. income tax return if they have       a  bona  fide  resident  of  American  Samoa.  During  2023, 
gross income subject to U.S. income tax in an amount that        Terry received $20,000 of income from American Samoa 
equals  or  exceeds  the  applicable  filing  requirement.  The  sources  (qualifies  for  exclusion)  and  $8,000  of  income 
filing requirement is generally based on the standard de-        from sources outside the territory (subject to U.S. income 
duction  amount  used  to  file  a  U.S.  income  tax  return    tax). Terry’s allowable standard deduction for 2023 is fig-
shown in Table 4-1.                                              ured as follows:

You must adjust the standard deduction amount based                                                $13,850
on the percentage of gross income subject to U.S. income                  $8,000
                                                                                       ×     (regular standard =    $3,957
tax  over  gross  income  from  all  sources  (including  exclu-          $28,000
                                                                                                 deduction)
ded territory income) to determine whether you meet the 

30                            Chapter 4                 Filing U.S. Tax Returns                              Publication 570 (2023)

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Table 4-1. 2023 Filing Requirements Chart for Most Taxpayers

                                                                                        THEN file a return if your gross income  **
IF your filing status is...                        AND at the end of 2023 you were ...* was at least...
Single                                             under 65                                                                     $13,850
                                                   65 or older                                                                  $15,700
Married filing jointly***                          under 65 (both spouses)                                                      $27,700
                                                   65 or older (one spouse)                                                     $29,200
                                                   65 or older (both spouses)                                                   $30,700
Married filing separately                          any age                                                                                                    $5
Head of household                                  under 65                                                                     $20,800
                                                   65 or older                                                                  $22,650
Qualifying surviving spouse                        under 65                                                                     $27,700
                                                   65 or older                                                                  $29,200

* If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or if you are preparing a return for 
someone who died in 2023, see Pub. 501.)
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from 
sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits 
unless (a) you are married filing a separate return and you lived with your spouse at any time during 2023, or (b) one-half of your social security benefits plus 
your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the Instructions for Form 
1040 or Pub. 915 to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, 
reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in 
figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
*** If you did not live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at least $5, you must file a return 
regardless of your age.

   Example 1.  Casey and Riley Thompson, one over 65, 
are  U.S.  citizens  and  bona  fide  residents  of  Puerto  Rico 
during the tax year. They file a joint income tax return. Dur-    When To File
ing  2023,  they  received  $35,000  of  income  from  Puerto 
Rico  sources  (qualifies  for  exclusion)  and  $6,000  of  in-  If you file on a calendar year basis, the due date for filing 
come  from  sources  outside  Puerto  Rico  (subject  to  U.S.    your U.S. income tax return is April 15 following the end of 
income tax). Their allowable standard deduction for 2023          your tax year. If you use a fiscal year (a year ending on the 
is figured as follows:                                            last day of a month other than December), the due date is 
                                                                  the 15th day of the 4th month after the end of your fiscal 
                            $29,200 (standard                     year. If any due date falls on a Saturday, Sunday, or legal 
       $6,000                                                     holiday, your tax return is due on the next business day.
                          × deduction for 65 or  = $4,273
       $41,000
                            older (one spouse))                               For your 2023 tax return, the due date is April 15, 2024. 
The Thompsons have to file a U.S. income tax return be-           If you live in Maine or Massachusetts, you have until April 
cause  their  gross  income  subject  to  U.S.  tax  ($6,000)  is 17, 2024, because of the Patriots’ Day and Emancipation 
more  than  their  allowable  standard  deduction.  ($6,000  −    Day holidays.
$4,273 = $1,727).
                                                                              If you mail your federal tax return, it is considered timely 
   Example  2.        Terry  (see Example  under   Allowable      if it bears an official postmark dated on or before the due 
standard deduction, earlier) must file a U.S. income tax re-      date, including any extensions. If you use a private deliv-
turn  because  their  gross  income  subject  to  U.S.  tax       ery service designated by the IRS, generally the postmark 
($8,000) is more than their allowable standard deduction          date is the date the private delivery service records in its 
($3,957).                                                         database  or  marks  on  the  mailing  label.  Go  to 
                                                                  IRS.gov/PDS for the current list of designated private de-
       If you must file a U.S. income tax return, you may         livery services.
TIP    be  able  to  file  electronically  using   IRS.gov/Efile. 
       See  the  Instructions  for  Form  1040  or  visit 
IRS.gov.                                                          Extension of Time To File

                                                                  You can get an extension of time to file your U.S. income 
                                                                  tax return. Special rules apply for those living outside the 
                                                                  United States.

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Automatic 6-Month Extension                                         If  you  serve  in  a  combat  zone  or  qualified  hazardous 
                                                                    duty  area,  you  may  be  eligible  for  a  longer  extension  of 
If  you  cannot  file  your  2023  return  by  the  due  date,  you time to file. For more information, see Pub. 3.
can get an automatic 6-month extension of time to file.
                                                                    Married  taxpayers.   If  you  file  a  joint  return,  only  one 
Example. If your return must be filed by April 15, 2024,            spouse has to qualify for this automatic extension. How-
you will have until October 15, 2024, to file.                      ever, if you and your spouse file separate returns, this au-
                                                                    tomatic  extension  applies  only  to  the  spouse  who  quali-
        Although you are not required to make a payment 
                                                                    fies.
!       of the tax you estimate as due,   Form 4868 does 
CAUTION not extend the time to pay taxes. If you do not pay 
                                                                    How to get the extension.    To use this special automatic 
the amount due by the regular due date (generally, April            extension, you must attach a statement to your return ex-
15), you will owe interest on any unpaid tax from the origi-        plaining  what  situation  qualified  you  for  the  extension. 
nal due date to the date you pay the tax. You may also be           (See the situations listed in item 2 in the list above.)
charged penalties (see Form 4868).
                                                                    Extension  beyond  2  months. If  you  cannot  file  your 
How to get the automatic extension.       You can get the           2023  return  within  the  automatic  2-month  extension  pe-
automatic 6-month extension if you do one of the following          riod, you can get an additional 4-month extension, for a to-
by the due date for filing your return.                             tal  of  6  months.  File  Form  4868  by  the  end  of  the  auto-
                                                                    matic extension period (June 15, 2024, for calendar year 
•  E-file Form 4868 using your personal computer or a               taxpayers). Be sure to check the box on Form 4868, line 8, 
   tax professional.                                                if appropriate.
•  E-file and pay by credit or debit card. Your payment 
                                                                    Extension  beyond  6  months.          In  addition  to  this 
   must be at least $1. You may pay by phone or over the 
                                                                    6-month extension, taxpayers who are out of the country 
   Internet. Do not file Form 4868.
                                                                    (as defined in item 2 in the list above) can request a dis-
•  File a paper Form 4868. If you are a fiscal year tax-            cretionary 2-month additional extension of time to file their 
   payer, you must file a paper Form 4868.                          returns (to December 15, 2024, for calendar year taxpay-
See Form 4868 for information on getting an extension               ers).
using these options.                                                To request this extension, you must send the IRS a let-
                                                                    ter explaining the reasons why you need the additional 2 
When to file. You must request the automatic extension              months. Send the letter by the extended due date (Octo-
by the due date for your return. You can file your return any       ber 15 for calendar year taxpayers) to:
time before the 6-month extension period ends.
                                                                    Department of the Treasury
When  you  file  your  return. Enter  any  payment  you             Internal Revenue Service
made related to the extension of time to file on Schedule 3         Austin, TX 73301-0215
(Form 1040), line 10.                                               USA
        You  cannot  ask  the  IRS  to  figure  your  tax  if  you 
                                                                    You will not receive any notification from the IRS unless 
TIP     use the extension of time to file.
                                                                    your request is denied for being untimely.

                                                                    Taxpayers Affected by Federally Declared 
Individuals Outside the United States and 
                                                                    Disasters
Puerto Rico
                                                                    To find information on the most recent tax relief provisions 
You  are  allowed  an  automatic  2-month  extension  (until        for  taxpayers  affected  by  disaster  situations,  see Tax 
June 15, 2024, if you use the calendar year) to file your           Relief in Disaster Situations on IRS.gov. See  Pub. 547 for 
2023 return and pay any federal income tax due if:                  discussions on the special rules that apply to federally de-
1. You are a U.S. citizen or resident; and                          clared disaster areas.

2. On the due date of your return:
   a. You are living outside of the United States and Pu-           Where To File
        erto Rico, and your main place of business or post 
        of duty is outside the United States and Puerto             Use  the  addresses  listed  below  if  you  have  to  file  Form 
        Rico; or                                                    1040 or 1040-SR with the United States and you are ex-
   b. You are in military or naval service on duty outside          cluding territory income from American Samoa or Puerto 
        the United States and Puerto Rico.                          Rico.
                                                                    If you are not including a check or money order, send 
However,  if  you  pay  the  tax  due  after  the  regular  due     your U.S. tax return and all attachments to:
date  (generally,  April  15),  interest  will  be  charged  from 
April 15 until the date the tax is paid.

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Department of the Treasury Deductions that do not specifically apply to any particu-
Internal Revenue Service lar type of income must be divided between your excluded
Austin, TX 73301-0215 income from sources in the relevant territory and income
USA from all other sources to find the part that you can deduct
on your U.S. tax return. Examples of such deductions are
If you are including a check or money order, send your alimony payments, the standard deduction, and certain
U.S. tax return and all attachments to: itemized deductions (such as medical expenses, charita-
ble contributions, real estate taxes, and mortgage interest
Internal Revenue Service on your home).
P.O. Box 1303
Charlotte, NC 28201-1303 Note. Under section 11051 of P.L. 115-97 (TCJA), ali-
USA mony payments are no longer deductible if the divorce or
separation agreement is executed after December 31,
Send your U.S. return to these addresses if you 2018, or if executed before January 1, 2019, but modified
are attaching Form 5074 or Form 8689. If you are after December 31, 2018, the modification must state that
not in either of the above categories, send your section 11051 of P.L. 115-97 applies to the modification.
return to the address shown in the Instructions for Form
1040 for the territory or state in which you reside. Figuring the deduction. To find the part of a deduction
that is allowable, multiply the deduction by the following
fraction:

Special Rules for Completing Gross income subject to U.S. income tax
Gross income from all sources
Your U.S. Tax Return (including excluded territory income)

The following rules may apply if you are required to file a
U.S. federal income tax return. Adjustments to Income

Earned income credit. If you are not excluding territory Your adjusted gross income equals your gross income mi-
income from your U.S. tax return, follow the Instructions for nus certain deductions (adjustments).

Form 1040. However, you may not qualify to claim the Moving expense deduction. The deduction for moving
earned income credit (EIC). expenses is suspended unless you are a member of the
Even if you maintain a household in one of the territo- U.S. Armed Forces who moves pursuant to a military or-
ries discussed in this publication that is your main home der and incident to a permanent change of station. For
and the home of your qualifying child, you cannot claim more information, see the separate discussions of the
the EIC on your U.S. tax return. This credit is available moving expense deduction for each territory in chapter 3.
only if you maintain the household in the United States or
you are serving on extended active duty in the U.S. Armed Self-employment tax deduction. Generally, if you are
Forces. reporting self-employment income on your U.S. return,
U.S. Armed Forces. U.S. military personnel stationed you can include the deductible part of your self-employ-
outside the United States on extended active duty are ment tax on Schedule 1 (Form 1040), line 15. This is an
considered to live in the United States during that duty pe- income tax deduction only; it is not a deduction in figuring
riod for purposes of the EIC. Extended active duty means net earnings from self-employment (for self-employment
you are called or ordered to duty for an indefinite period or tax).
for a period of more than 90 days. Once you begin serving However, if you are a bona fide resident of American
your extended active duty, you are still considered to have Samoa or Puerto Rico and you exclude all of your self-em-
been on extended active duty even if you do not serve ployment income from gross income, you cannot take the
more than 90 days. deduction on Schedule 1 (Form 1040), line 15, because
the deduction is related to excluded income.
Income from American Samoa or Puerto Rico exclu- If only part of your self-employment income is excluded,
ded. You will not be allowed to take deductions and cred- the part of the deduction that is based on the nonexcluded
its that apply to the excluded income. The additional infor- income is allowed. This would happen if, for instance, you
mation you need follows. have two businesses and only the income from one of
them is excludable.
For purposes of the deduction only, figure the self-em-
Deductions if Territory Income Is
ployment tax on the nonexcluded income by multiplying
Excluded your total self-employment tax (from Schedule SE (Form
1040)) by the following fraction:
Deductions that specifically apply to your excluded terri-
tory income are not allowable on your U.S. income tax re-
turn.

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Self-employment income Most itemized deductions do not apply to a particular
subject to U.S. income tax type of income. However, itemized deductions can be divi-
Total self-employment income ded into three categories.
(including excluded territory income) • Those that apply specifically to excluded income are
The result is your self-employment tax on nonexcluded in- not deductible.
come. Include the deductible part of this amount on • Those that apply specifically to income subject to U.S.
Schedule 1 (Form 1040), line 15. income tax are fully allowable under the Instructions
for Schedule A (Form 1040).
Individual retirement arrangement (IRA) deduction.
Do not take excluded income into account when figuring • Those that do not apply to specific income must be al-
your deductible IRA contribution. located between your gross income subject to U.S. in-
come tax and your total gross income from all sour-
ces.
Standard Deduction
Disaster tax relief. If you are allowed to claim the stand- The example given later shows how to figure the de-
ard deduction, and you had a net qualified disaster loss ductible part of each type of expense that is not related to
resulting from certain federally declared disasters (see specific income.
IRS.gov/DisasterTaxRelief), you can elect to increase your
Example. In 2023, you and your spouse are both un-
standard deduction by the amount of your net qualified
der 65 and U.S. citizens who are bona fide residents of
disaster loss. You must report your increased standard de-
Puerto Rico during the tax year. You file a joint income tax
duction on Schedule A (Form 1040).
return. During 2023, you earned $24,000 from Puerto Rico
To figure your net qualified disaster loss, see Form
sources (excluded from U.S. gross income) and your
4684 and its instructions. For more information on how to
spouse earned $96,000 from the U.S. Government. You
report the increased standard deduction, see Line 16 in
have $42,250 of itemized deductions that do not apply to
the Instructions for Schedule A (Form 1040).
any specific type of income. These are medical expenses
The standard deduction is composed of the regular of $11,000, real estate taxes of $10,000, home mortgage
standard deduction amount and the additional standard interest of $16,250, and charitable contributions of $5,000
deduction for taxpayers who are blind or age 65 or over. (cash contributions). You determine the amount of each
deduction that you can claim on your Schedule A (Form
To find the amount you can claim on Form 1040 or 1040), Itemized Deductions, by multiplying the deduction
1040-SR, line 12, first figure your full standard deduction by the fraction shown under Figuring the deduction, ear-
according to the Instructions for Form 1040. Then multiply lier, under Deductions if Territory Income Is Excluded.
your full standard deduction by the following fraction:
Medical Expenses
$8,800
Gross income subject to U.S. income tax $96,000 × $11,000 = (enter on line 1
$120,000
Gross income from all sources of Schedule A)
(including excluded territory income)
Real Estate Taxes
$8,000
In the space above line 9, enter “Standard deduction $96,000 × $10,000 = (enter on line 5b
modified due to income excluded under section 931 (if $120,000 of Schedule A)
American Samoa) or section 933 (if Puerto Rico).”
This calculation may not be the same as the one Home Mortgage Interest
$13,000
! you used to determine if you need to file a U.S. tax $96,000 × $16,250 = (enter on
CAUTION return. $120,000 line 8a of Schedule A)

Itemized Deductions Charitable Contributions (cash
contributions)
$4,000
Disaster tax relief. If you had a net qualified disaster $96,000 × $5,000 = (enter on line 11
loss resulting from certain federally declared disasters $120,000 of Schedule A)
(see IRS.gov/DisasterTaxRelief), you may be allowed to
claim the net qualified disaster loss on Schedule A (Form
1040). Also, if certain requirements are met, you may be Enter on Schedule A (Form 1040) only the allowable
able to make an election to deduct the loss in 2022. portion of each deduction.
To figure your net qualified disaster loss, see Form
4684 and its instructions. For more information on how to Foreign Tax Credit if Territory Income
report a net qualified disaster loss as an itemized deduc- Is Excluded
tion, see the Instructions for Schedule A (Form 1040).
If you must report American Samoa or Puerto Rico source
income on your U.S. tax return, you can claim a foreign tax

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credit for income taxes paid to the territory on that income. They enter $1,493 on Form 1116, line 12, for wages
However, you cannot claim a foreign tax credit for taxes and $20 on the second Form 1116, line 12, for the divi-
paid on territory income that is excluded on your U.S. tax dend.
return. The foreign tax credit is generally figured on Form
1116. Self-Employment Tax
If you have income, such as U.S. Government wages,
that is not excludable, and you also have territory source Self-employment tax includes both social security and
income that is excludable, you must figure the credit by re- Medicare taxes for individuals who are self-employed.
ducing your foreign taxes paid or accrued by the taxes
based on the excluded income. You make this reduction A U.S. citizen or resident alien who is self-employed
for each separate income category. To find the amount of must pay self-employment tax to the IRS on net self-em-
this reduction, use the following formula for each income ployment earnings of $400 or more. This rule applies
category. whether or not the earnings are excludable from gross in-
come (or whether or not a U.S. income tax return must
Excluded income from territory otherwise be filed). Bona fide residents of the territories
sources less deductible
discussed in this publication are considered U.S. resi-
expenses based on that income Tax paid or Reduction in dents for this purpose and are subject to the self-employ-
Total income subject to territory x accrued to the = foreign taxes
territory ment tax.
tax less deductible expenses
based on that income
Coronavirus tax relief. See Form 1040-SS and its in-
Enter the amount of the reduction on Form 1116, structions regarding coronavirus tax relief provisions appli-
line 12. cable to filers of Form 1040-SS.

For more information on the foreign tax credit, see Pub. Forms to file. If you have net self-employment income
514. and are subject to self-employment tax, file one of the fol-
lowing with the United States.
Example. Jessie and Jamie Reddy (both under 65)
are U.S. citizens who were bona fide residents of Puerto • If you are required to file Form 1040 or 1040-SR with
Rico during all of 2023. They file a joint tax return. The fol- the United States, complete Schedule SE (Form 1040)
lowing table shows their excludable and taxable income and attach it to your Form 1040 or 1040-SR.
for U.S. federal income tax purposes. • If you are not required to file Form 1040 or 1040-SR
Taxable Excludable with the United States and you are a bona fide resi-
Jessie’s wages from dent of American Samoa, the CNMI, Guam, Puerto
U.S. Government. . . . . . . . . $25,000 Rico, or the USVI, file Form 1040-SS. Do not file Form
Jamie’s wages from Puerto Rico 1040-SS with Form 1040 or 1040-SR.
corp.. . . . . . . . . . . . . . . . . $15,000
Dividend from Puerto Rico corp. • If you are required to pay Additional Medicare Tax (dis-
doing business in Puerto cussed later) on your self-employment income, attach
Rico. . . . . . . . . . . . . . . . . 200 Form 8959 to Form 1040, Form 1040-SR, or Form
Dividend from U.S. 1040-SS, as applicable.
corp. doing business
in U.S.*. . . . . . . . . . . . . . . 1,000 Chapter 11 bankruptcy cases. While you are a debtor
Totals . . . . . . . . . . . . . . . . . $26,000 $15,200 in a chapter 11 bankruptcy case, your net profit or loss
from self-employment will be included on the Form 1041
* Income from sources outside Puerto Rico is taxable. (income tax return) of the bankruptcy estate. However,
you—not the bankruptcy estate—are responsible for pay-
Jessie and Jamie must file 2023 income tax returns ing self-employment tax on your net earnings from
with both Puerto Rico and the United States. They have self-employment.
gross income of $26,000 for U.S. tax purposes. They paid Use Schedule SE (Form 1040) or Form 1040-SS, as
taxes to Puerto Rico of $4,000 ($3,980 on their wages and determined above, to figure your correct amount of
$20 on the dividend from the Puerto Rico corporation). self-employment tax.
They figure their foreign tax credit on two Forms 1116, For other reporting requirements, see Chapter 11 Bank-
which they must attach to their U.S. return. They fill out ruptcy Cases in the Instructions for Form 1040.
one Form 1116 for wages (general category income) and
one Form 1116 for the dividend (passive category in- Additional Medicare Tax
come). Jessie and Jamie figure the Puerto Rico taxes on
excluded income as follows. A 0.9% Additional Medicare Tax applies to Medicare wa-
ges, railroad retirement (RRTA) compensation, and
Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493 self-employment income that are more than $125,000 if
Dividend: ($200 ÷ $200) × $20 = $20 married filing separately; $250,000 if married filing jointly;
or $200,000 if single, head of household, or qualifying sur-
viving spouse.

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Medicare wages and self-employment income are subject to withholding, such as self-employment, interest,
combined to determine if income exceeds the threshold. A or rental income. In this situation, you may need to make
self-employment loss should not be considered for purpo- estimated tax payments.
ses of this tax. RRTA compensation should be separately
compared to the threshold. Estimated Tax
Your employer is responsible for withholding the 0.9%
If your estimated income tax obligation is to the United
Additional Medicare Tax on Medicare wages or RRTA
States, use the worksheet in Form 1040-ES to figure your
compensation it pays to you in excess of $200,000. You
estimated tax, including self-employment tax. Include the
should consider this withholding, if applicable, in deter-
Additional Medicare Tax and Net Investment Income Tax,
mining whether you need to make estimated tax pay-
if applicable. If you are paying by check or money order,
ments.
use the payment vouchers in the Form 1040-ES, or you
There are no special rules for U.S. citizens and nonresi- can make your payments electronically and not have to file
dent aliens living abroad for purposes of this provision. any paper forms. See Form 1040-ES for information on
Wages, RRTA compensation, and self-employment in- making payments.
come that are subject to Medicare tax will also be subject
to Additional Medicare Tax if in excess of the applicable
threshold.
Double Taxation
For more information, see Form 8959 and its instruc-
tions, or visit IRS.gov/ADMT. Mutual agreement procedures exist to settle issues where
there is inconsistent tax treatment between the IRS and
You cannot include the Additional Medicare Tax the taxing authorities of the following territories.
! as a deductible part of your self-employment tax. American Samoa.
CAUTION •
• The Commonwealth of Puerto Rico.
Net Investment Income Tax • The Commonwealth of the Northern Mariana Islands.
The Net Investment Income Tax (NIIT) imposes a 3.8% tax • Guam.
on the lesser of an individual’s net investment income or • The U.S. Virgin Islands.
the excess of the individual’s modified adjusted gross in-
come over a specified threshold amount. Bona fide resi- These issues usually involve allocations of income, de-
dents of Puerto Rico and American Samoa who may have ductions, credits, or allowances between related persons;
a federal income tax return filing obligation may be liable determinations of residency; and determinations of the
for the NIIT if the taxpayer’s modified adjusted gross in- source of income and related expenses.
come from non-territory sources exceeds a specified
threshold amount. The NIIT does not apply to any individ- Competent Authority Assistance
ual who is a nonresident alien with respect to the United
States. Bona fide residents must take into account any ad- The tax coordination agreements between the United
ditional tax liability associated with the NIIT when calculat- States and the territory tax departments contain provi-
ing the estimated tax payments. Because bona fide resi- sions allowing the competent authorities of the United
dents of the CNMI, Guam, and the U.S. Virgin Islands States and the relevant territory to resolve, by mutual
generally do not have a federal income tax return filing ob- agreement, inconsistent tax treatment by the two jurisdic-
ligation, these persons generally do not have an NIIT filing tions.
or payment obligation with the United States IRS. Bona
fide residents of the CNMI, Guam, and the U.S. Virgin Is- How to make your request. Your request for competent
lands should contact their local territorial tax department authority assistance must be in the form of a letter ad-
for guidance on the mirrored application of the NIIT under dressed to the Commissioner, Large Business & Interna-
the territorial income tax laws of these jurisdictions. tional Division. It must contain a statement that competent
authority assistance is requested under the mutual agree-
Forms to file. If you are a bona fide resident of American ment procedure with the territory. You (or a person having
Samoa or Puerto Rico and you are required to pay the authority to sign your federal return) must sign and date
NIIT, you must file Form 1040 or 1040-SR with the United the request. For more information, see Revenue Proce-
States and attach Form 8960. For more information, see dure 2006-23, available at IRS.gov/irb/
Form 8960 and its instructions. 2006-20_IRB#RP-2006-23.
Go to IRS.gov/Individuals/International-Taxpayers/
Competent-Authority-Arrangements for information on the
Competent Authority Arrangements for the territories.
Paying Your Taxes

You may find that not all of your income tax has been paid
through withholding to either the United States or the terri-
tory. This is often true if you have income that is not

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Revenue Procedure 2015-40 includes procedures
TIP for requests for assistance from the U.S. compe-
tent authority arising under U.S. tax treaties. Pro- Taxpayer Assistance Inside the
cedures for requesting assistance of the U.S. competent
United States
authority in addressing inconsistencies in tax treatment by
the IRS and a U.S. territory are under Revenue Procedure
If you have questions about a tax issue; need help prepar-
2006-23, available at IRS.gov/irb/
ing your tax return; or want to download free publications,
2006-20_IRB#RP-2006-23.
forms, or instructions, go to IRS.gov to find resources that
can help you right away.
Nonresident aliens must generally present their
! initial request for assistance to the relevant terri- Preparing and filing your tax return. After receiving all
CAUTION tory tax agency.
your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
Send your written request for U.S. assistance un-
compensation statements (by mail or in a digital format) or
der this procedure to:
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from
Commissioner, Large Business banks and investment firms (Forms 1099), you have sev-
and International Division eral options to choose from to prepare and file your tax re-
Internal Revenue Service turn. You can prepare the tax return yourself, see if you
SE:LB:TTPO:APMA:TAIT:K qualify for free tax preparation, or hire a tax professional to
1111 Constitution Avenue NW prepare your return.
Washington, DC 20224
Free options for tax preparation. Your options for pre-
USA
paring and filing your return online or in your local com-
(Attention: TAIT)
munity, if you qualify, include the following.
• Free File. This program lets you prepare and file your
federal individual income tax return for free using soft-
Credit or Refund ware or Free File Fillable Forms. However, state tax
preparation may not be available through Free File. Go
In addition to the tax assistance request, if you seek a to IRS.gov/FreeFile to see if you qualify for free online
credit or refund of any overpayment of U.S. tax paid on the federal tax preparation, e-filing, and direct deposit or
income in question, you should file a claim on Form payment options.
1040-X. Indicate on the form that a request for assistance
under the mutual agreement procedure with the territory • VITA. The Volunteer Income Tax Assistance (VITA)
has been filed. Attach a copy of the request to the form. program offers free tax help to people with
low-to-moderate incomes, persons with disabilities,
Also, you should take whatever steps must be taken un- and limited-English-speaking taxpayers who need
der the territory tax code to prevent the expiration of the help preparing their own tax returns. Go to IRS.gov/
statutory period for filing a claim for credit or refund of a VITA, download the free IRS2Go app, or call
territory tax. 800-906-9887 for information on free tax return prepa-
ration.
See Revenue Procedure 2006-23 (or its successor), • TCE. The Tax Counseling for the Elderly (TCE) pro-
section 9, for complete information on protective meas- gram offers free tax help for all taxpayers, particularly
ures involving inconsistencies in tax treatment by the IRS those who are 60 years of age and older. TCE volun-
and a U.S. territory, available at IRS.gov/irb/ teers specialize in answering questions about pen-
2006-20_IRB#RP-2006-23. For additional information on sions and retirement-related issues unique to seniors.
protective claims related to requests for assistance arising Go to IRS.gov/TCE or download the free IRS2Go app
under U.S. tax treaties, see Revenue Procedure 2015-40, for information on free tax return preparation.
available at IRS.gov/irb/2015-35_IRB#RP-2015-40.
• MilTax. Members of the U.S. Armed Forces and quali-
fied veterans may use MilTax, a free tax service of-
fered by the Department of Defense through Military
OneSource. For more information, go to
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ).
Also, the IRS offers Free Fillable Forms, which can
5. be completed online and then e-filed regardless of in-
come.

How To Get Tax Help

Assistance for overseas taxpayers is available in the Uni-
ted States and certain foreign locations.

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Using online tools to help prepare your return. Go to Employers can register to use Business Services On-
IRS.gov/Tools for the following. line. The Social Security Administration (SSA) offers on-
line service at SSA.gov/employer for fast, free, and secure
• The Earned Income Tax Credit Assistant IRS.gov/ (
W-2 filing options to CPAs, accountants, enrolled agents,
EITCAssistant) determines if you’re eligible for the
and individuals who process Form W-2, Wage and Tax
earned income credit (EIC).
Statement, and Form W-2c, Corrected Wage and Tax
• The Online EIN Application IRS.gov/EIN ( ) helps you Statement.
get an employer identification number (EIN) at no
cost. IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest
• The Tax Withholding Estimator IRS.gov/W4App ( )
information on tax changes, scam alerts, initiatives, prod-
makes it easier for you to estimate the federal income
ucts, and services. At the IRS, privacy and security are our
tax you want your employer to withhold from your pay-
highest priority. We use these tools to share public infor-
check. This is tax withholding. See how your withhold-
mation with you. Don’t post your social security number
ing affects your refund, take-home pay, or tax due.
(SSN) or other confidential information on social media
• The First-Time Homebuyer Credit Account Look-up sites. Always protect your identity when using any social
(IRS.gov/HomeBuyer) tool provides information on networking site.
your repayments and account balance. The following IRS YouTube channels provide short, in-
• The Sales Tax Deduction Calculator IRS.gov/ ( formative videos on various tax-related topics in English,
SalesTax) figures the amount you can claim if you Spanish, and ASL.
itemize deductions on Schedule A (Form 1040). • Youtube.com/irsvideos.
Getting answers to your tax questions. On • Youtube.com/irsvideosmultilingua.
IRS.gov, you can get up-to-date information on
• Youtube.com/irsvideosASL.
current events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you get an- Watching IRS videos. The IRS Video portal
swers to some of the most common tax questions. (IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions and, based on your input, pro- Online tax information in other languages. You can
vide answers on a number of tax topics. find information on IRS.gov/MyLanguage if English isn’t
• IRS.gov/Forms: Find forms, instructions, and publica- your native language.
tions. You will find details on the most recent tax
Free Over-the-Phone Interpreter (OPI) Service. The
changes and interactive links to help you find answers
IRS is committed to serving taxpayers with limited-English
to your questions.
proficiency (LEP) by offering OPI services. The OPI Serv-
• You may also be able to access tax information in your ice is a federally funded program and is available at Tax-
e-filing software. payer Assistance Centers (TACs), most IRS offices, and
every VITA/TCE tax return site. The OPI Service is acces-
sible in more than 350 languages.
Need someone to prepare your tax return? There are
various types of tax return preparers, including enrolled Accessibility Helpline available for taxpayers with
agents, certified public accountants (CPAs), accountants, disabilities. Taxpayers who need information about ac-
and many others who don’t have professional credentials. cessibility services can call 833-690-0598. The Accessi-
If you choose to have someone prepare your tax return, bility Helpline can answer questions related to current and
choose that preparer wisely. A paid tax preparer is: future accessibility products and services available in al-
• Primarily responsible for the overall substantive accu- ternative media formats (for example, braille, large print,
racy of your return, audio, etc.). The Accessibility Helpline does not have ac-
cess to your IRS account. For help with tax law, refunds, or
• Required to sign the return, and
account-related issues, go to IRS.gov/LetUsHelp.
• Required to include their preparer tax identification
number (PTIN).
Although the tax preparer always signs the return,
! you're ultimately responsible for providing all the
CAUTION information required for the preparer to accurately
prepare your return and for the accuracy of every item re-
ported on the return. Anyone paid to prepare tax returns
for others should have a thorough understanding of tax
matters. For more information on how to choose a tax pre-
parer, go to Tips for Choosing a Tax Preparer on IRS.gov.

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Note. Form 9000, Alternative Media Preference, or which securely and electronically transfers your refund di-
Form 9000(SP) allows you to elect to receive certain types rectly into your financial account. Direct deposit also
of written correspondence in the following formats. avoids the possibility that your check could be lost, stolen,
• Standard Print. destroyed, or returned undeliverable to the IRS. Eight in
10 taxpayers use direct deposit to receive their refunds. If
• Large Print. you don’t have a bank account, go to IRS.gov/
• Braille. DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
• Audio (MP3).
• Plain Text File (TXT). Reporting and resolving your tax-related identity
theft issues.
• Braille Ready File (BRF).
• Tax-related identity theft happens when someone
Disasters. Go to IRS.gov/DisasterRelief to review the steals your personal information to commit tax fraud.
available disaster tax relief. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all the forms, instruc- • The IRS doesn’t initiate contact with taxpayers by
tions, and publications you may need. Or, you can go to email, text messages (including shortened links), tele-
IRS.gov/OrderForms to place an order. phone calls, or social media channels to request or
verify personal or financial information. This includes
Getting tax publications and instructions in eBook requests for personal identification numbers (PINs),
format. Download and view most tax publications and passwords, or similar information for credit cards,
instructions (including the Instructions for Form 1040) on banks, or other financial accounts.
mobile devices as eBooks at IRS.gov/eBooks. Go to IRS.gov/IdentityTheft, the IRS Identity Theft
•
IRS eBooks have been tested using Apple's iBooks for Central webpage, for information on identity theft and
iPad. Our eBooks haven’t been tested on other dedicated data security protection for taxpayers, tax professio-
eBook readers, and eBook functionality may not operate nals, and businesses. If your SSN has been lost or
as intended. stolen or you suspect you’re a victim of tax-related
Access your online account (individual taxpayers identity theft, you can learn what steps you should
only). Go to IRS.gov/Account to securely access infor- take.
mation about your federal tax account. • Get an Identity Protection PIN (IP PIN). IP PINs are
• View the amount you owe and a breakdown by tax six-digit numbers assigned to taxpayers to help pre-
year. vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre-
• See payment plan details or apply for a new payment vents someone else from filing a tax return with your
plan. SSN. To learn more, go to IRS.gov/IPPIN.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments. Ways to check on the status of your refund.
• Access your tax records, including key data from your • Go to IRS.gov/Refunds.
most recent tax return, and transcripts. • Download the official IRS2Go app to your mobile de-
• View digital copies of select notices from the IRS. vice to check your refund status.
• Approve or reject authorization requests from tax pro- • Call the automated refund hotline at 800-829-1954.
fessionals. The IRS can’t issue refunds before mid-February
• View your address on file or manage your communica- ! for returns that claimed the EIC or the additional
tion preferences. CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits.
Get a transcript of your return. With an online ac-
count, you can access a variety of information to help you Making a tax payment. Payments of U.S. tax must be
during the filing season. You can get a transcript, review remitted to the IRS in U.S. dollars. Digital assets are not
your most recently filed tax return, and get your adjusted accepted. Go to IRS.gov/Payments for information on how
gross income. Create or access your online account at to make a payment using any of the following options.
IRS.gov/Account.
• IRS Direct Pay: Pay your individual tax bill or estimated
Tax Pro Account. This tool lets your tax professional tax payment directly from your checking or savings ac-
submit an authorization request to access your individual count at no cost to you.
taxpayer IRS online account. For more information, go to • Debit Card, Credit Card, or Digital Wallet: Choose an
IRS.gov/TaxProAccount. approved payment processor to pay online or by
phone.
Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,

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• Electronic Funds Withdrawal: Schedule a payment taxpayers is part of a multi-year timeline that began pro-
when filing your federal taxes using tax return prepara- viding translations in 2023. You will continue to receive
tion software or through a tax professional. communications, including notices and letters, in English
until they are translated to your preferred language.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
• Check or Money Order: Mail your payment to the ad- tions can be answered on IRS.gov without visiting a TAC.
dress listed on the notice or instructions. Go to IRS.gov/LetUsHelp for the topics people ask about
most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at
tax issue can’t be handled online or by phone. All TACs
a participating retail store.
now provide service by appointment, so you’ll know in ad-
• Same-Day Wire: You may be able to do same-day vance that you can get the service you need without long
wire from your financial institution. Contact your finan- wait times. Before you visit, go to IRS.gov/TACLocator to
cial institution for availability, cost, and time frames. find the nearest TAC and to check hours, available serv-
ices, and appointment options. Or, on the IRS2Go app,
Note. The IRS uses the latest encryption technology under the Stay Connected tab, choose the Contact Us op-
to ensure that the electronic payments you make online, tion and click on “Local Offices.”
by phone, or from a mobile device using the IRS2Go app
are safe and secure. Paying electronically is quick, easy,
and faster than mailing in a check or money order. The Taxpayer Advocate Service (TAS)
Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options. What Is TAS?

• Apply for an online payment agreement IRS.gov/ ( TAS is an independent organization within the IRS that
OPA) to meet your tax obligation in monthly install- helps taxpayers and protects taxpayer rights. TAS strives
ments if you can’t pay your taxes in full today. Once to ensure that every taxpayer is treated fairly and that you
you complete the online process, you will receive im- know and understand your rights under the Taxpayer Bill
mediate notification of whether your agreement has of Rights.
been approved.
• Use the Offer in Compromise Pre-Qualifier to see if How Can You Learn About Your Taxpayer
you can settle your tax debt for less than the full Rights?
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC. The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
Filing an amended return. Go to IRS.gov/Form1040X
TaxpayerAdvocate.IRS.gov to help you understand what
for information and updates.
these rights mean to you and how they apply. These are
Checking the status of your amended return. Go to your rights. Know them. Use them.
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns. What Can TAS Do for You?
It can take up to 3 weeks from the date you filed
TAS can help you resolve problems that you can’t resolve
! your amended return for it to show up in our sys- with the IRS. And their service is free. If you qualify for
CAUTION tem, and processing it can take up to 16 weeks.
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
Understanding an IRS notice or letter you’ve re- everything possible to resolve your issue. TAS can help
ceived. Go to IRS.gov/Notices to find additional informa- you if:
tion about responding to an IRS notice or letter.
• Your problem is causing financial difficulty for you,
Responding to an IRS notice or letter. You can now your family, or your business;
upload responses to all notices and letters using the • You face (or your business is facing) an immediate
Document Upload Tool. For notices that require additional threat of adverse action; or
action, taxpayers will be redirected appropriately on
IRS.gov to take further action. To learn more about the • You’ve tried repeatedly to contact the IRS but no one
tool, go to IRS.gov/Upload. has responded, or the IRS hasn’t responded by the
date promised.
Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref- How Can You Reach TAS?
erence to receive notices, letters, or other written commu-
nications from the IRS in an alternative language. You may TAS has offices in every state, the District of Columbia,
not immediately receive written communications in the re- and Puerto Rico. To find your advocate’s number:
quested language. The IRS’s commitment to LEP
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

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• Download Pub. 1546, The Taxpayer Advocate Service Fax 681-247-3101 (for international tax account
Is Your Voice at the IRS, available at IRS.gov/pub/irs- issues only).
pdf/p1546.pdf;
• Call the IRS toll free at 800-TAX-FORM If you wish to write instead of calling, please ad-
(800-829-3676) to order a copy of Pub. 1546; dress your letter to:
• Check your local directory; or
Internal Revenue Service
• Call TAS toll free at 877-777-4778. International Accounts
Philadelphia, PA 19255-0725
How Else Does TAS Help Taxpayers? U.S.A.

TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues, Additional contacts for taxpayers who live outside the Uni-
report it to TAS at IRS.gov/SAMS. Be sure to not include ted States are available at IRS.gov/uac/Contact-My-Local-
any personal taxpayer information. Office-Internationally.

Low Income Taxpayer Clinics (LITCs) Taxpayer Advocate Service (TAS). If you live outside of
the United States, you can contact TAS at:
LITCs are independent from the IRS and TAS. LITCs rep-
resent individuals whose income is below a certain level Internal Revenue Service
and who need to resolve tax problems with the IRS. LITCs Taxpayer Advocate Service
can represent taxpayers in audits, appeals, and tax collec- City View Plaza, 48 Carr 165, 5th floor, Suite 200
tion disputes before the IRS and in court. In addition, Guaynabo, PR 00968-8000
LITCs can provide information about taxpayer rights and
responsibilities in different languages for individuals who You can call TAS toll free at 877-777-4778. If you
speak English as a second language. Services are offered live outside of the United States, you can call TAS
for free or a small fee. For more information or to find an at 787-522-8601 in English or 787-522-8600 in
LITC near you, go to the LITC page at Spanish.
TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, For more information on TAS and contacts if you are
Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/ outside of the United States, go to IRS.gov/Advocate/
p4134.pdf. Local-Taxpayer-Advocate/Contact-Your-Local-Taxpayer-
Advocate.

Taxpayer Assistance Outside

the United States
If you are outside the United States, you can call
267-941-1000 (English-speaking only). This num-
ber is not toll free.

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                     To help us develop a more useful index, please let us know if you have ideas for index entries.
Index                See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                          Commonwealth of the Northern              Form 4868   32
A                                           Mariana Islands   21                    How to get the automatic 
Additional Medicare Tax      4 17 19, , ,   Form 5074   22                           extension   32
 23 26 29 35, , ,                         Compensation for labor or                 Individuals outside the United 
Aliens:                                     personal services   11 13-               States and Puerto Rico              32
 Nonresident (See specific territory)       Alternative basis 12 13,                Married taxpayers   32
 Resident (See specific territory)          Multi-year compensation  12             Married taxpayers, how to get the 
American Samoa      16 18-                  Time basis  12                           extension   32
 Form 4563     17                         Competent Authority                       When to file 32
Armed forces, U.S.:                         Assistance  36                          When you file your return            32
 Bona fide residence    4                   How to make your request   36
Armed Forces, U.S.                          Protective Claim  37                   F
 Earned income credit     33              Credits                                  Filing requirements  27
 Source of income    11                     Earned income  33                       American Samoa     16 18-
 Spouse   4 12 21 23 26 29, , , , ,         Foreign tax 34 35,                       Form 4563     17
Assistance (See Tax help)                                                           CNMI  24
                                          D
Awards and prizes    15                                                             Commonwealth of the Northern 
                                          Days of presence in a territory            Mariana Islands    21
B                                           Presence test:                           Form 5074     22
Bankruptcy cases, Chapter 11          35    Territory, days in  5                   E-file-options, U.S. return          31
Bona fide residence     4 10-             Days of presence in the United            Guam  24 27-
                                            States                                   Form 5074     25
 Closer connection      8 9, 
                                            Charitable sports event  6              Puerto Rico  18 21-
   Year of move     9 10, 
                                            Full-time student 7                     Territories 15 29, 
 Presence test    5
                                            Presence test:                          U.S. Virgin Islands 29
   Child, defined    5
                                            U.S., days in  6                         Form 1040INFO      27
   Nonresident aliens     5
                                            Qualifying medical treatment 6           Form 4868     29
   Qualifying medical treatment       6
                                            School  7                                Form 8689     28
   Territory, days in   6
                                            Student 7                              Foreign tax credit  34 35, 
   U.S., days in    6
                                          Days of Presence in the United           Form
 Reporting change in residency 
                                            States or Relevant Territory 5
   status 10                                                                        1040-ES 36
                                          Deductions:
   Penalty for not reporting    10 11,                                              1040-NR 17 20 22 25 28, , , , 
                                            IRA contribution 34
 Tax home   8                                                                       1040-SS 17 23 26 29, , , 
                                            Moving expenses:
   Exceptions     8                                                                 1040INFO    27
                                            U.S. return   33
   Government officials      8                                                      1116  34 35, 
                                            Self-employment tax, one-half of 33
   Seafarers   8                                                                    3903  33
                                            Standard deduction   34
   Students    8                                                                    4563  17
                                          Deductions if Territory Income Is 
   Year of move     8 10-                                                           4868  29
                                            Excluded    33
 Tests to meet    4                                                                 5074  22 25, 
                                          Dispositions of certain property,         8689  28
 U.S. Armed Forces      4                   special rules for  14                   8898  10 11, 
 Year of move     9 10,                   Dividends 13                              Schedule A (Form 1040 or 
   Puerto Rico      10                    Double taxation, inconsistent tax          1040-SR)    34
                                            treatment                               Schedule SE (Form 1040 or 
C                                           Mutual agreement procedure   36          1040-SR)    35
Change in residency status,                                                        Form 8938, Statement of Specified 
 reporting  10                            E                                         Foreign Financial Assets,              3
 Penalty for not reporting    10 11,      Earned income credit    33               Fringe benefits 12
Change of address       3                 Effectively connected income   15
 Form 8822                                Estimated tax payments     17 19 23, , , G
Child, defined    5                         26 29 36, ,                            Government employees, U.S. 
Closer connection    8 9,                 Extension of time to file:                (See specific territory)
 Year of move     9 10,                     U.S. Virgin Islands 29                 Grants 15
CNMI  24                                  Extension of time to file U.S.           Guam 24 27-
CNMI tax return     23                      return  31                              Form 5074   25
Commonwealth of Puerto                      Automatic 6-Month Extension  32
 Rico   18 21-                              Extension beyond 2 months    32
                                            Extension beyond 6 months    32

42                                                                                              Publication 570 (2023)

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                                      Publications (See Tax help)             Tax home 8
I                                     Puerto Rico   18 21-                     Exceptions 8
Income                                  Bona fide residence:                   Government officials   8
  Awards and prizes    15               Year of move      10                   Seafarers 8
  Effectively connected income   15                                            Students 8
  Grants 15                           Q                                        Year of move 8 10-
  Investments   13                    Qualifying medical treatment     6      Taxpayer Advocate Service                  2
  Labor or personal services  11 13,                                          Territories, list of 3
  Pensions   13                       R                                       Territory source income     11 15-
  Sales or other dispositions of      Real property:                           Awards and prizes     15
  property    13 15-                    Sales or other dispositions of 13      Effectively connected income               15
  Scholarships and fellowships   15   Reminders    1                           Grants  15
  Services performed partly within a    Additional Medicare Tax  2             Investment income     13
  territory   12 13,                    Earned income credit (EIC)   3         Labor or personal services                11 13, 
  Source of  11                         Electronic filing 3                    Pensions 13
  U.S. Armed Forces    11               Expired ITIN  2                        Sales or other dispositions of 
  U.S. income rule   11                 Individual taxpayer identification      property  13 15-
Income from American Samoa or           numbers (ITINs) for aliens     2       Scholarships and fellowships               15
  Puerto Rico excluded:                 Net Investment Income Tax    2         Services performed partly within a 
  Deductions if income from American    Self-employment tax   2                 territory 12 13, 
  Samoa or Puerto Rico                                                         U.S. Armed Forces     11
                                      Rental income   13
  excluded    33                                                               U.S. income rule    11
                                      Report a change of bona fide 
Income from American Samoa or 
                                        residence   3
  Puerto Rico excluded.   33                                                  U
                                      Resident alien (See specific territory)
Interest income   13
                                      Royalty income   13                     U.S. Armed Forces
Inventory:
                                                                               Bona fide residence   4
  Sales or other dispositions of 13   S                                        Earned income credit    33
Investment income      13
IRA deduction   34                    Scholarships and fellowships     15      Source of income     11
Itemized deductions    34             Self-employment tax:                     Spouse  4 12 21 23 26 29, , , , , 
                                        U.S. return 35                        U.S. Government employees 
M                                     Self-employment tax deduction        33  (See specific territory)
                                      Services performed partly within a      U.S. income rule 11
Medical treatment, qualifying    6                                            U.S. return with excluded 
                                        territory  12 13, 
Moving expense deduction:                                                      income  33
                                      Significant Connection    7
  U.S. return 33                                                              U.S. return, territory income 
                                      Source of income     11 15-
N                                       Awards and prizes   15                 excluded on  33 35-
                                        Effectively connected income   15      Credits:
Net Investment Income Tax     4 17, ,   Grants 15                               Earned income credit       33
  19 36,                                                                        Foreign tax credit   34 35, 
                                        Investment income    13
Nonresident alien (See specific                                                Deductions:
  territory)                            Labor or personal services   11 13, 
Northern Mariana Islands  21 24-        Pensions   13                           IRA contribution     34
                                        Sales or other dispositions of          Itemized deductions     34
P                                       property    13 15-                      Moving expenses       33
                                        Scholarships and fellowships   15       Self-employment tax, one-half 
Paying your taxes    36                                                         of     33
                                        Services performed partly within a 
Penalty                                 territory   12 13,                      Standard deduction      34
  Failure to report change in           U.S. Armed Forces    11               U.S. taxation of territory income, to 
  residency status     10 11,                                                  get information on    4
                                        U.S. income rule   11
Pension income    13                                                          U.S. Virgin Islands   27 29-
                                      Special rules for filing (See specific 
Permanent home       7                  territory)                             Form 1040INFO       27
Personal property:                    Special rules for gains from             Form 4868  29
  Sales or other dispositions of 13     dispositions of certain                Form 8689  28
Personal service income   11 13-        property   14
Presence test   5                     Standard deduction     34               V
  Child, defined 5                                                            Virgin Islands, U.S.   27 29-
  Nonresident aliens   5              T
  Qualifying medical treatment   6    Tables:                                 W
  Significant connection:               U.S. filing requirements for most     What's New:
  Permanent home        7               taxpayers (Table 4-1)    31            Maximum income subject to social 
  Territory, days in 5 6,               U.S. source of income                   security tax  1
  U.S., days in 6                       (Table 2-1)   11                       Optional methods to figure net 
Prizes 15                             Tax help 37                               earnings  1

Publication 570 (2023)                                                                                                      43

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Standard deduction amount Where To File                         Who must file:
   increased 1            U.S. return 32                        U.S. return 31
When to file              Which return to file (See specific 
U.S. return  31           territory)

44                                                                          Publication 570 (2023)

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