Table of Contents

• Publication 570 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Ordering U.S. forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• 1.   Bona Fide Residence
  • Presence Test
    • Days of Presence in the United States or Relevant Possession
    • Significant Connection
  • Tax Home
    • Exceptions
  • Closer Connection
    • Exception for Year of Move
  • Special Rules in the Year of a Move
    • Year of Moving to a Possession
    • Year of Moving From a Possession
  • Reporting a Change in Bona Fide Residence
    • Who Must File
    • Penalty for Not Filing Form 8898
  • Reporting a USVI Bona Fide Residence-Based Return Position
    • Who May File
    • Where To File
    • Penalty
• 2.   Possession Source Income
  • Types of Income
    • Compensation for Labor or Personal Services
    • Investment Income
    • Sales or Other Dispositions of Property
    • Scholarships, Fellowships, Grants, Prizes, and Awards
  • Effectively Connected Income
• 3.   Filing Requirements for Individuals in Certain U.S. Possessions
  • American Samoa
    • Where To Get Forms and Information
    • Which Returns To File
    • Special Rules
    • Double Taxation
  • The Commonwealth of Puerto Rico
    • Where To Get Forms and Information
    • Which Returns To File
    • Special Rules
    • Double Taxation
  • The Commonwealth of the Northern Mariana Islands
    • Where To Get Forms and Information
    • Which Return To File
    • Special Rules
    • Double Taxation
  • Guam
    • Where To Get Forms and Information
    • Which Return To File
    • Special Rules
    • Double Taxation
  • The U.S. Virgin Islands
    • Where To Get Forms and Information
    • Which Return To File
    • Special Rules
    • Double Taxation
• 4.   Filing U.S. Tax Returns
  • Who Must File
    • Filing Requirement if Possession Income Is Excluded
  • When To File
    • Extensions of Time To File
  • Where To File
  • Special Rules for Completing Your U.S. Tax Return
    • U.S. Armed Forces.
    • Deductions if Possession Income Is Excluded
    • Foreign Tax Credit if Possession Income Is Excluded
  • Paying Your Taxes
    • Estimated Tax
    • Self-Employment Tax
  • Double Taxation
    • Contents of Written Request
    • Credit or Refund
• 5.   Illustrated Examples
  • Illustrated Example of Form 4563
    • Line 1.
    • Line 2.
    • Lines 3a and 3b.
    • Lines 4a and 4b.
    • Line 5.
    • Line 6.
    • Line 7.
    • Line 9.
    • Line 15.
  • Illustrated Example of Form 5074
    • Part I.
    • Part II.
    • Part III.
  • Illustrated Example of Form 8689
    • Part I.
    • Part II.
    • Part III.
    • Part IV.
• 6.   How To Get Tax Help
  • Low income tax clinics (LITCs).
• Index