Publication 570 |
2000 Tax Year |
Introduction
This publication discusses how to treat income received in U.S.
possessions on your U.S. tax return.
It also discusses whether you are required to file a return with
the possession. American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, the Virgin Islands, and Puerto Rico have their own
independent tax departments. If you have income from one of these
possessions, you may have to file a U.S. tax return only, a possession
tax return only, or both returns. This generally depends on whether
you are considered a resident of one of the possessions. In some
cases, you may have to file a U.S. return, but be able to exclude
income earned in a possession from U.S. tax.
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If you need additional information on U.S. taxation, write to:
Internal Revenue Service
International Returns Section
P.O. Box 920
Bensalem, PA 19020-8518.
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If you need additional information on your tax obligations in a
U.S. possession, write to the tax department of that possession. Their
addresses are provided under the individual headings for each
possession.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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