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                              Allocation of Individual Income Tax to Guam or the                           OMB No. 1545-0074
Form 5074                   Commonwealth of the Northern Mariana Islands (CNMI)
Department of the Treasury                        Attach to Form 1040 or 1040-SR.                                 2022
                                                                                                                  Attachment   
Internal Revenue Service                  Go to www.irs.gov/Form5074 for the latest information.                  Sequence No. 168
Name(s) shown on Form 1040 or 1040-SR                                                                 Your social security number 

Part I   Income From Guam or the CNMI
                                                                                                      Guam        CNMI        
1   Wages, salaries, tips, etc.  .    . . . .   . . . . . . . .         . .     . . . . .        1 
2   Taxable interest  .       . . .   . . . .   . . . . . . . .         . .     . . . . .        2 
3   Ordinary dividends  .       . .   . . . .   . . . . . . . .         . .     . . . . .        3 
4   Taxable refunds, credits, or offsets of local Guam or CNMI income taxes       . . . .        4 
5   Alimony received  .       . . .   . . . .   . . . . . . . .         . .     . . . . .        5 
6   Business income or (loss)  .      . . . .   . . . . . . . .         . .     . . . . .        6 
7   Capital gain or (loss)  .   . .   . . . .   . . . . . . . .         . .     . . . . .        7 
8   Other gains or (losses)  .    .   . . . .   . . . . . . . .         . .     . . . . .        8 
9   IRA distributions (taxable amount)  .   .   . . . . . . . .         . .     . . . . .        9 
10  Pensions and annuities (taxable amount)  .    . . . . . . .         . .     . . . . .        10 
11  Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . .        11 
12  Farm income or (loss)       . .   . . . .   . . . . . . . .         . .     . . . . .        12 
13  Unemployment compensation           . . .   . . . . . . . .         . .     . . . . .        13 
14  Social security benefits (taxable amount)  .  . . . . . . .         . .     . . . . .        14 
15  Other income. List type and amount                                                           15 
16  Total income. Add lines 1 through 15  .     . . . . . . . .         . .     . . . . .        16 

Part II  Adjustments to Income From Guam or the CNMI                                                                        
17  Educator expenses  .        . .   . . . .   . . . . . . . .         . .     . . . . .        17 
18  Certain business expenses of reservists, performing artists, and fee-basis government 
    officials  . .       .  . . . .   . . . .   . . . . . . . .         . .     . . . . .        18 
19  Health savings account deduction  .     .   . . . . . . . .         . .     . . . . .        19 
20  Moving expenses for members of the armed forces     . . . .         . .     . . . . .        20 
21  Deductible part of self-employment tax      . . . . . . . .         . .     . . . . .        21 
22  Self-employed SEP, SIMPLE, and qualified plans  .   . . . .         . .     . . . . .        22 
23  Self-employed health insurance deduction      . . . . . . .         . .     . . . . .        23 
24  Penalty on early withdrawal of savings  .   . . . . . . . .         . .     . . . . .        24 
25  IRA deduction  .        . . . .   . . . .   . . . . . . . .         . .     . . . . .        25 
26  Student loan interest deduction  .    . .   . . . . . . . .         . .     . . . . .        26 
27  Reserved for future use  .    .   . . . .   . . . . . . . .         . .     . . . . .        27 
28  Reserved for future use  .    .   . . . .   . . . . . . . .         . .     . . . . .        28 
29  Add lines 17 through 28       .   . . . .   . . . . . . . .         . .     . . . . .        29 
30 Adjusted gross income. Subtract line 29 from line 16   . . .         . .     . . . . .        30

Part III Payments of Income Tax to Guam or the CNMI                                                                         
31  Payments on estimated tax return filed with Guam or the CNMI        . .     . . . . .        31 
32  Income tax withheld from your wages while employed by the U.S. Government as a 
    civilian in Guam or the CNMI  .     . . .   . . . . . . . .         . .     . . . . .        32 
33  Income tax withheld from your wages while employed as a member of the U.S. Armed 
    Forces in Guam or the CNMI  .       . . .   . . . . . . . .         . .     . . . . .        33 
34  Income  tax  withheld  from  your  wages  earned  in  Guam  or  the  CNMI  other  than 
    amounts on lines 31 through 33  .     . .   . . . . . . . .         . .     . . . . .        34
35  Total payments. Add lines 31 through 34 .     . . . . . . .         . .     . . . . .        35 
For Paperwork Reduction Act Notice, see the Instructions for Form 1040.               Cat. No. 42243X             Form 5074 (2022)

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Form 5074 (2022) Page 3

Section references are to the Internal Revenue Code unless De minimis exception. This is an exception to the general
otherwise noted. rule for determining the source of income earned in Guam or the
CNMI. Generally, income from Guam or the CNMI does not
Future Developments include compensation for services performed in Guam or the
For the latest information about developments related to Form CNMI if during 2022 you:
5074 and its instructions, such as legislation enacted after they • Were a U.S. citizen or resident;
were published, go to www.irs.gov/Form5074.
• Were not a bona fide resident of Guam or the CNMI;
Instructions • Were not employed by or under contract with an individual,
partnership, or corporation that is engaged in a trade or
Purpose of form. Form 5074 provides information to the United business in Guam or the CNMI;
States so the IRS can figure the individual income tax that is
due to Guam or the CNMI. • Temporarily performed services in Guam or the CNMI for 90
days or less; and
Who must file. If you were a U.S. citizen or resident alien (other
than a bona fide resident of Guam or the CNMI), you may need • Earned $3,000 or less from such services.
to file Form 5074. Complete this form if all of the following apply Active duty U.S. Armed Forces. If you are a bona fide
to you (and to your spouse if filing a joint return). resident of Guam or the CNMI and are stationed outside your
• You file a U.S. income tax return. territory of residence, your military compensation will be
sourced in Guam or the CNMI, as applicable, under the
• You report adjusted gross income (AGI) of $50,000 or more. Servicemembers Civil Relief Act (SCRA). If you are not a bona
• At least $5,000 of the gross income on your return is from fide resident of one of those territories but perform services in
either Guam or CNMI sources. one of them, however, your military compensation will not be
Joint returns. If you file jointly and only one spouse is a bona sourced there. For further details, see Pub. 570.
fide resident of Guam or the CNMI for the entire tax year, the Military spouses. If you are the civilian spouse of a member
resident status for both spouses and subsequent tax treatment of the U.S. Armed Forces, work in Guam or the CNMI, and
is determined by the spouse with the higher AGI (disregarding retain a residence or domicile in one of the 50 states or the
community property laws). File Form 5074 only if the spouse District of Columbia under the Military Spouses Residency Relief
with the higher AGI is not a bona fide resident of Guam or the Act (MSRRA), your wages, salaries, tips, and self-employment
CNMI for the entire tax year. income will not be considered income from Guam or the CNMI.
Where to file. If you are not enclosing a check or money order, Under MSRRA, the military spouse must be in Guam or the
file your tax return (including Form 5074) with the Department of CNMI solely to be with his/her servicemember spouse who is
the Treasury, Internal Revenue Service, Austin, TX 73301-0215 serving in compliance with military orders. For details on
USA. MSRRA, see Pub. 570.
If you are including a check or money order, file your tax • The source of interest income is generally where the payer is
return with the Internal Revenue Service, P.O. Box 1303, located. For example, Guam or CNMI source income includes
Charlotte, NC 28201-1303 USA. interest from a certificate of deposit issued by a bank or branch
Amended returns. You can file Form 1040-X electronically with of a U.S. bank in Guam or the CNMI.
tax filing software to amend 2019 or later Forms 1040 or • Generally, dividends are sourced where the paying
1040-SR. To do so, you must have e-filed your original 2019 (or corporation is created or organized.
later) tax return. Go to www.irs.gov/Filing/Amended-Return- • Taxable refunds, credits, or offsets of local Guam or CNMI
Frequently-Asked-Questions for more information. Or, you can income taxes only include nonmirror code income taxes.
send your paper Form 1040-X to the IRS at the address in the • Alimony received from a person who is a bona fide resident of
Instructions for Form 1040-X. Guam or the CNMI is sourced in that specific territory.
Additional information. Pub. 570, Tax Guide for Individuals • Except as provided in regulations, income that is from sources
With Income From U.S. Possessions, has more information and within the United States or effectively connected with the
an example of how to complete Form 5074. To get Pub. 570, conduct of a trade or business in the United States is not
see How To Get Tax Help in the Instructions for Form 1040. income from Guam or the CNMI.
Part I—Income From Guam or the CNMI • The source of gains, profits, or income from the sale or
Note: See Schedule 1 (Form 1040), Part I, for additional income disposition of real property (and any interest in real property) is
from Guam or the CNMI not reported on page 1 of your tax generally where the real property is located.
return. Personal property. The source of income from the sale of
Source of income. The rules for determining the source of nondepreciable personal property is generally the seller’s
income are explained in sections 861 through 865 and section residence. For example, if you are a bona fide resident of Guam
937, Regulations section 1.937-2, and chapter 2 of Pub. 570. or the CNMI, gain from the sale or disposition of personal
Some general rules are: property is generally from sources within Guam or the CNMI.
• The source of wages, salaries, or tips is generally where the Income from the sale of inventory is generally sourced where
services are performed. If you worked both in and outside Guam the title to the property passes. See section 865 for details.
or the CNMI, include on line 1 only wages, salaries, or tips Special rules may apply to bona fide residents of U.S.
earned while you were in Guam or the CNMI. However, certain territories who have gain from dispositions of certain
income earned while temporarily performing services in Guam ▲! investment property within the 10-year period
or the CNMI will not be considered income from Guam or the CAUTION beginning when they became a bona fide resident.
CNMI. For details, see Special Rules for Gains From Dispositions of
Certain Property, in chapter 2 of Pub. 570, Regulations section
1.937-2(f)(1), and Examples 1 and 2 of section 1.937-2(k).

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Form 5074 (2022) Page 4

Part II—Adjustments to Income From Guam or the Line 29. Include in the total on line 29 the amount of any other
CNMI deductions included on the Archer MSA deduction line and the
Note: See Schedule 1 (Form 1040), Part II, for adjustments to Total other adjustments line of Schedule 1 (Form 1040) that are
income from Guam or the CNMI. attributable to your Guam or CNMI income. On the dotted line
next to line 29, enter the name and amount of each deduction
Line 20. For tax years beginning after December 31, 2017, and attributable to your Guam or CNMI income. On line 29, enter the
before January 1, 2026, a moving expense deduction is only total amount of deductions attributable to your Guam or CNMI
allowed for a member of the U.S. Armed Forces who moves income. If you or your spouse had an Archer MSA deduction on
pursuant to a military order and incident to a permanent change Schedule 1 (Form 1040), figure the amount to report on line 29
of station. in the same way as you would an IRA deduction (see Line 25,
Lines 21 through 23.If you had Guam or CNMI source self- earlier).
employment income, figure the amount to enter on each line by Line 30. This amount is your adjusted gross income.
(1) dividing your Guam or CNMI source self-employment income
by your total (worldwide) self-employment income, and (2) Penalty for Failure To Furnish Information
multiplying the total amount of each deduction that applies to If you became or ceased to be a bona fide resident of a U.S.
you by the result in (1). territory, you may be required to file Form 8898, Statement for
Line 24. Enter the amount of penalty on early withdrawals from Individuals Who Begin or End Bona Fide Residence in a U.S.
savings accounts in banks or branches of U.S. banks located in Possession. If you fail to provide the required information, you
Guam or the CNMI. The Form 1099-INT or Form 1099-OID you may have to pay a $1,000 penalty for each failure unless you
received will show the amount of any penalty you were charged. can show the failure was due to reasonable cause and not willful
Line 25. Enter the total of your and your spouse’s IRA neglect. This penalty is in addition to any criminal penalty
deductions attributable to Guam or CNMI compensation or provided by law. For details, see the Instructions for Form 8898.
earned income. Figure the amount to report on line 25 by (1)
dividing your Guam or CNMI compensation or earned income
by your total (worldwide) compensation or earned income, and
(2) multiplying the amount of your IRA deduction by the result in
(1). Figure the amount of your spouse’s IRA deduction the same
way.

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