A

American Samoa, Bona fide residents of American Samoa., American Samoa, Bona fide residents of American Samoa., Nonresidents of American Samoa., U.S. Government employees., Estimated tax.

Assistance (see Tax help)

B

Bona fide residence, What's New, Bona fide residence.

Bona fide resident:

American Samoa, Bona fide residents of American Samoa.

CNMI,

Guam, Guam

Puerto Rico, Bona fide residents of Puerto Rico.

Virgin Islands, Bona fide resident of the Virgin Islands.

C

Change of address, Reminders

Closer connection, Closer connection.

Comments on publication, Comments and suggestions.

Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico

Commonwealth of the Northern Mariana Islands, The Commonwealth of the Northern Mariana Islands , Income tax withheld., Payment of estimated tax.

Credit:

Additional child credit, Additional child credit.

Earned income, Earned income credit.

Foreign tax, Foreign tax credit., Foreign tax credit.

D

Double taxation, Double Taxation

Double taxation:

American Samoa, Double taxation.

CNMI, Double taxation.

Guam, Double taxation.

Puerto Rico, Double taxation.

Virgin Islands, Double taxation.

E

E-file, E-file.

Earned income credit, Reminders

Estimated tax:

American Samoa, Estimated tax.

CNMI, Payment of estimated tax.

Guam, Income tax withheld.

Extension of time to file:

Automatic, Extensions of time to file.

Form 2688, Extension beyond 4 months.

Form 4868, 4-month extension.

F

Fellowships, Scholarships and fellowships.

Filing requirements:

American Samoa, Bona fide residents of American Samoa.

Commonwealth of the Northern Mariana Islands, The Commonwealth of the Northern Mariana Islands

Dependents, Filing U.S. Tax Returns

Guam, Guam

Puerto Rico, The Commonwealth of Puerto Rico

United States, Filing U.S. Tax Returns

Virgin Islands, Bona fide resident of the Virgin Islands.

Filing tax returns, Filing U.S. Tax Returns, Filing Requirements for Individuals in U.S. Possessions

Form:

1040 (Schedule SE), Self-employment tax form.

1040 INFO, Bona fide resident of the Virgin Islands.

1040-ES, Estimated tax form., Estimated tax form., Estimated tax., Estimated tax.

1040-SS, Self-employment tax form.

1040X, Credit or refund.

1116, Foreign tax credit., If You Do Not Qualify, U.S. Government employees., Foreign tax credit.

2688, Extension beyond 4 months., Extensions of time to file.

3903, Moving expenses.

4563, Form 4563.

4868, 4-month extension., Extensions of time to file.

5074, Information return., Information return.

8689, The Virgin Islands, Illustrated Example of Form 8689, Completing Form 8689.

8822, Reminders

W-7, Reminders

Free tax services, How To Get Tax Help

G

Guam, Guam, U.S. military employees., Income tax withheld.

H

Help (see Tax help)

I

International returns section, Introduction

IRS individual taxpayer identification number (ITIN), Reminders

M

More information (see Tax help)

Moving expenses, Moving expenses.

O

Other territories, Possession Exclusion

P

Possession exclusion:, Possession Exclusion

Bona fide resident, Qualifications

Deductions and credits, Deductions and Credits

Foreign tax credit, Foreign tax credit.

Personal exemptions, Personal exemptions.

Sources of income, What Income Can Be Excluded

Standard deduction, Standard deduction.

Possession source income, Possession source income before October 23, 2004.

Postmark, When and Where To File

Publications (see Tax help)

Puerto Rico, The Commonwealth of Puerto Rico, Bona fide residents of Puerto Rico., Nonresidents of Puerto Rico., Deductions and credits., Personal exemptions., Standard deduction., Foreign tax credit., Earned income credit., Additional child credit.

R

Reporting a change in residence, What's New

S

Scholarships, Scholarships and fellowships.

Self-employment tax, Self-Employment Tax

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax home, Tax home.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Third party designee, Reminders

TTY/TDD information, How To Get Tax Help

U

U.S. Government employees, U.S. Government employees.

U.S. Government wages, U.S. Government wages.

U.S. military employees, U.S. military employees.

V

Virgin Islands, The Virgin Islands, Bona fide resident of the Virgin Islands., Nonresident of the Virgin Islands with Virgin Islands income.

W

When to file, When and Where To File

Where to file, When and Where To File

Where to file:

CNMI,

Form 1040, Where to file.

Guam, Guam

Puerto Rico, The Commonwealth of Puerto Rico

Virgin Islands, Where to file.