Publication 570 (2006), Tax Guide for Individuals With Income From U.S. Possessions

Failure for not filing U.S. Form 1040 with the attached statement, Penalty
Failure to report change in residency status, Penalty for Not Filing Form 8898

Pension income, Pensions.

Permanent home, Permanent home.

Personal exemptions, deduction for, Personal Exemptions

Personal property:

Sales or other dispositions of, Personal property.

Personal service income, Compensation for Labor or Personal Services

Possession source income, Possession Source Income

Possession source income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income
Labor or personal services, Compensation for Labor or Personal Services
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed wholly within a possession, Services performed within a relevant possession.
U.S. armed forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.

Possessions, list of, Introduction

Presence test, Presence Test

Presence test:

Charitable sports event, Charitable Sports Event

Child, defined, Days of presence in a possession.

Nonresident aliens, Special rule for nonresident aliens.

Possession, days in, Days of presence in a possession.

Qualifying medical treatment, Qualifying Medical Treatment

Significant connection, Significant Connection

Significant connection:

Permanent home, Permanent home.

Student, Student

U.S., days in, Days of presence in the United States.

Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards

Publications (see Tax help)

Puerto Rico, The Commonwealth of Puerto Rico

Puerto Rico:

Additional child tax credit, Additional child tax credit.

Bona fide residence:

Year of move, Puerto Rico

Q

Qualifying medical treatment, Qualifying Medical Treatment

R

Real property:

Sales or other dispositions of, Real property.

Reminders:

Changing bona fide residence, Reminders
Form 8898, Reminders
Possession source income, Reminders
Third party designee, Reminders

Rental income, Rental income.

Resident alien (see specific possession)

Royalty income, Royalties.

S

Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards

Self-employment tax deduction, Self-employment tax deduction.

Self-employment tax:

U.S. return, Self-Employment Tax

(see also specific possession)

Services performed wholly within a possession, Services performed within a relevant possession.

Significant connection, Significant Connection

Source of income, Possession Source Income

Source of income:

Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income
Labor or personal services, Compensation for Labor or Personal Services
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed wholly within a possession, Services performed within a relevant possession.
U.S. armed forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.

Special rules for filing (see specific possession)

Special rules for gains from dispositions of certain property, Special rules for gains from dispositions of certain property.

Sports event, charitable, Charitable Sports Event

Standard deduction, Standard Deduction

Student, Student

Suggestions for publication, Comments and suggestions.

T

Tables:

U.S. filing requirements for most taxpayers (Table 4-1),
U.S. source of income (Table 2-1),

Tax help, How To Get Tax Help

Tax home, Tax Home

Tax home:

Exceptions, Exceptions
Government officials, Students and Government Officials
Seafarers, Seafarers
Students, Students and Government Officials
Year of move, Year of Move, Special Rules in the Year of a Move

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, How To Get Tax Help

U

U.S. armed forces:

Bona fide residence, Special rule for members of the U.S. Armed Forces.

(see also specific possession)

Earned income credit, Earned income credit., U.S. Armed Forces.

Source of income, U.S. Armed Forces.

U.S. Government employees (see specific possession)

U.S. income rule, U.S. income rule.

U.S. return, possession income excluded on, Special Rules for Completing Your U.S. Tax Return

U.S. return, possession income excluded on:, Deductions if Possession Income Is Excluded

Credits:

Earned income credit, Earned income credit.
Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded

Deductions:

IRA contribution, Individual retirement arrangement (IRA) deduction.
Itemized deductions, Itemized Deductions
Moving expenses, Moving expense deduction.
Personal exemptions, Personal Exemptions
Self-employment tax, one-half of, Self-employment tax deduction.
Standard deduction, Standard Deduction

U.S. taxation of possession income, to get information on, Introduction

U.S. Virgin Islands (USVI), The U.S. Virgin Islands, Filing Requirements for Individuals in Certain U.S. Possessions

U.S. Virgin Islands (USVI):

Form 1040INFO, Form 1040INFO.
Form 4868, Extensions of time to file.
Form 8689, Form 8689.

USVI residency status, reporting:

Penalty for not reporting, Penalty

V

Virgin Islands, U.S., The U.S. Virgin Islands, Filing Requirements for Individuals in Certain U.S. Possessions

W

What's new:

Bona fide residence, What's New

When to file:

U.S. return, When To File

(see also specific possession)

Where to file

U.S. return, Where To File

(see also specific possession)

Which return to file (see specific possession)

Who must file

U.S. return, Who Must File

(see also specific possession)

Index

A

B

C

D

E

F

G

H

I

M

N

P

Q

R

S

T

U

V

W